Programs & Landowner Assistance · Program details
Texas 1-d-1 Open-Space Agricultural Appraisal
Texas land must satisfy current qualifying use, local intensity, agricultural history, and application requirements. This is special appraisal, not a blanket tax exemption.
Agency and geography
County appraisal district; Texas Comptroller guidance. Texas.
Assistance
- Productivity-based property appraisal
Tax results depend on the property and local appraisal. A qualifying change of use can create rollback-tax consequences.
Eligible land uses
- Qualifying Texas agricultural land
Requirements
- Qualifying use and local intensity
- Required use history
- Timely application and continuing qualification
How to apply
Contact the county appraisal district and use its current application process and the Comptroller’s current forms. Confirm ownership-change and supporting-record requirements.
Application timing
Statutory filing and extension rules apply. Confirm the current tax-year requirements with the appraisal district.
Documentation
- Application
- Maps and land-use history
- Leases, receipts, and agricultural records
Official program and contact
Contact the administering office through the official program page below.
County appraisal district; Texas Comptroller guidance — official program information