Ag Valuation
Agricultural and Timber Valuation Can Lower Your Tax Bill
Landowners in this heavily forested county can have their land taxed on its farming or timber value — often much lower than market value.
About 67 percent of Nacogdoches County is forested. That makes timber and farm land very common here. Texas law lets qualifying land be taxed on its productivity value instead of market value. Your tax bill is based on what the land can produce — not what someone would pay to buy it.
To qualify, the land must have been used for farming or timber for at least 5 of the last 7 years. You apply through the county appraisal district — the office that sets property values. Use Form 50-129, which covers open-space ag use.
Watch out for rollback taxes. If you stop using the land for ag or timber, you may owe back taxes. That is the difference between what you paid and what you would have owed at full market value for the previous three years, plus interest. Check the Texas Comptroller's website for current rules before you apply.
Source to confirm: Texas Comptroller — Agricultural and Timber Special Appraisal