Ag & Wildlife Valuation
Farmland and Timberland May Qualify for a Lower Tax Value
Land used for farming, ranching, or wildlife management may be taxed on its productivity value rather than market value, which is usually much lower.
Texas can tax farm or timber land based on what it produces, not what it sells for. This is called ag valuation or special-use appraisal. Rural Rusk County land prices have gone up. That means the savings can be large for working farms, cattle operations, and timberland.
To qualify, the land must have been in ag or timber use for at least five of the past seven years. It also must meet intensity standards set for East Texas. Land that already has ag valuation can switch to wildlife management use instead.
If you later change the land to a non-ag use, a rollback tax applies. You owe back taxes for up to three prior years, plus interest. The Rusk County Appraisal District posts wildlife management guidelines and application forms at ruskcad.org. Check there or call them for current requirements.
Source to confirm: Rusk County Appraisal District – Wildlife Guidelines