Agricultural Valuation
Ag and Timber Valuation Can Cut Rural Land Taxes
Rural landowners in Harrison County may qualify for a special appraisal based on what the land produces — not what it would sell for — which can greatly reduce property taxes.
Texas offers a 1-d-1 open-space agricultural appraisal. Instead of taxing your land at market value, the appraisal district values it based on how productive it is for farming, ranching, or timber. In East Texas, timber qualifies. The land must have been used for agriculture or timber for at least five of the past seven years.
You apply through the Harrison Central Appraisal District. If you stop qualifying — say you sell part of the land to a developer — you owe back taxes called a rollback tax for the prior three years. Check harrisoncad.net or the Texas Comptroller's ag-timber page for current forms and requirements.
Source to confirm: Texas Comptroller — Agricultural Special Appraisal