Agricultural Appraisal
Ag Valuation Can Cut Tax Bills on Delta County Farmland
Rural land used for farming or ranching can be taxed on what it produces, not what it would sell for — this often means a much lower tax bill.
Texas lets qualifying land be appraised at its productivity value instead of market value. For a working farm or ranch, that usually means a much lower taxable value. To qualify, the land must have been used for agriculture for at least five of the past seven years. You apply through the Delta County Appraisal District.
There is a catch: if you stop farming the land and sell it for development, you owe a rollback tax. That is three years of back taxes at the higher market rate, plus interest. Anyone buying rural land in Delta County should ask the seller whether it has an ag valuation and what it would cost to convert it. The Comptroller's ag-timber page explains the statewide rules.
Source to confirm: Texas Comptroller — Agricultural and Timber Land Special Appraisal