An Agricultural Exemption is not actually an exemption but rather a Special Valuation.  If a portion or all of a property is deemed eligible to receive an Agricultural Valuation, that property will receive an Ag Production Value along with its Market Value.

The tax savings that a property receives depends on the current Market Value of the property and what type of Ag Valuation you are requesting.  Native Pasture areas can have a lower Ag valuation than Dry Crops areas and generally both are lower than the Market Value that the taxes would normally be based on.

You may apply for Ag Valuation between January 1st and April 30th of the year in which you are seeking the Ag Valuation.

Cropland values are based on a five year average of typical income minus typical expenses using a cash lease method.  Pastureland values are based on typical income minus typical expenses using a cash lease method

Jeff Davis County has a diverse range of soild types that require more acreage in some areas than others to produce the same amount of product, therefore the minimum can vary based on use.  Please contact our office for further information.

There are many activities that may qualify your land for Ag Valuation.  Please call our office for more information.

The number of animals needed for a property to qualify for Ag Valuation depends on location in the County, type of forage, and type of animal.  Please refer to the Agricultural Policies and Procedures for Jeff Davis County under the Policies tab for more information.

An Ag Rollback Tax is an additional tax that is imposed when a property owner changes the use of a property from Agricultural to any other use--excluding building a house for a personal homestead.  The Rollback Tax recoups the tax the owner would have paid if his or her land had been taxed at Market Value for the years covered in the Rollback.  More information can be found in Section 23.55 of the Texas Property Tax Code.

No. The owner will not receive an Ag Rollback Tax if he or she intends to homestead that property (up to 20 acres) and maintains that homestead in compliance with Sections 11.13 and 23.55 of the Texas Property Tax Code.

In order to receive Wildlife Valuation the property must be currently under Ag Valuation and a new 1-D-1 application must be timely filed along with a 5 year Wildlife Management Plan provided by the Texas Parks and Wildlife Department.

 

Please go to https://tpwd.texas.gov/landwater/land/private/agricultural_land to get answers to specific Wildlife Valuation questions.