Agriculture / Ag Valuation
Farming and ag exemptions in Garza County
Land actively used for farming, ranching, or other qualifying agriculture in Garza County can be taxed at a much lower rate through an ag-use valuation.
Texas law allows land that is actively farmed or ranched to be appraised based on its productive value — what it earns as farmland — rather than its market value. In Garza County, where cotton farming and beef cattle operations are common, this can make a big difference in the tax bill. This is often called an 'ag exemption,' though the formal term is 'open-space' or '1-d-1' valuation.
You apply through the Garza Central Appraisal District. The land must have been used for agriculture for at least five of the past seven years to qualify. Common qualifying uses include row crops like cotton, grazing cattle, hay production, and wildlife management. If you change the land's use after getting the valuation, you may owe back taxes called a rollback. Check with the CAD to learn the current requirements and application deadlines.
Source to confirm: Texas Comptroller — Ag and Timber Special Valuation