Land Used for Farming or Ranching May Be Taxed at a Lower Rate

This is called an ag valuation (or 1-d-1 valuation). It applies to land actively used for farming, ranching, or timber. It is not an exemption — it changes the method used to calculate value. The difference in taxes can be large if land is near a growing area.

For cattle on improved pasture, the Waller County Appraisal District requires at least one animal unit (about 1,500 lbs.) per 5 acres. For native pasture, one animal unit per 7 acres. Horses, donkeys, and mules also qualify. You apply with WCAD and must show active, commercial-scale use — hobby use does not qualify. If you stop farming and lose the exemption, you may owe back taxes called a rollback tax.