Ag Exemption
Agricultural Valuation Can Cut Land Tax Bills Significantly
Land used for farming, timber, or wildlife management in Upshur County can qualify for a special lower tax value based on what the land produces, not what it would sell for.
Texas law lets land owners apply for an agricultural (ag) valuation. This is sometimes called a 1-d-1 open-space appraisal. Instead of taxing the land at its market value — what it could sell for — the appraisal district taxes it at a lower value based on what it can produce. In East Texas, for timberland or pasture, that difference can be very large.
Upshur County sets its own intensity standards. That means the county decides how much farming or timber activity your land must show to qualify. All ag and timber land here is subject to an on-site review.
You apply through the Upshur Appraisal District. Wildlife management is also an eligible use, but only if the land was already in ag valuation before the switch.
If you are buying land that has an existing ag valuation, check with the appraisal district before you close. The standards can change, and you want to know what activity level is required to keep it.
Source to confirm: Texas Comptroller — Agricultural Special Appraisal