It values rural land based on the land's capacity to produce crops, livestock, or timber, instead of its value on the real estate market. This lower value reduces property taxes on the land. Taxpayers may qualify for agricultural appraisal under two different laws. Nearly all land that receives agricultural appraisal is under this law. Details on the older law known as 1-d or agricultural use are available from your appraisal district.
Agricultural use includes production of crops, livestock, poultry, fish, or cover crops.
It also can include leaving the land idle for a government program or for normal crop or livestock rotation. Using land for wildlife management is an agricultural use. Such land was previously qualified open-space land and is actively used for wildlife management. Wildlife management land must be used in at least three of seven specific ways to propagate a breeding population of wild animals for human use. Contact your local appraisal office for details.