What is a Texas ag exemption?

A Texas ag exemption is really a special valuation, the 1-d-1 open-space valuation in Tax Code 23.51. Qualifying land is taxed on its agricultural productivity value instead of its market value, which can lower the taxable value by most of the parcel and save thousands of dollars a year. It is not automatic. You apply with your county appraisal district, and approval is up to your county.

How much can a Texas ag exemption save?

The savings come from the gap between productivity value and market value. The tax rate does not change, the value the rate is applied to does, and productivity values are usually a small fraction of market value. Actual savings depend on your county tax rate and your appraisal district, so treat any figure as an estimate. Not legal or tax advice.

Does ExemptLand file my ag exemption for me?

No. ExemptLand is self-service software. It pulls the public records, suggests the routes that may fit your parcel, and prepares county-ready documents that you review, sign, and file yourself. You stay in control of every filing.

The Texas ag exemption (1-d-1), explained

What people call an ag exemption is a special way of valuing land for property tax. Here is what it is, who generally qualifies, and how to keep it.

What is a Texas ag (1-d-1) exemption?

An ag exemption is not really an exemption. It is a lower way of valuing your land for property tax. Instead of taxing the land on what it would sell for, the county taxes it on what it can produce as farm or ranch land, which is usually far less, so the tax bill drops a lot. It is not automatic. You apply with your county, and your county decides.

Last verified July 2026. Source: Texas Tax Code 23.51.

What it is

An ag exemption is not a one-time discount. The county keeps valuing your land the low way every year, as long as you keep using it for agriculture and file when your county asks. The tax rate does not change. The value the rate is applied to is what goes down, and that gap is where the savings come from. Officially this is called the 1-d-1 open-space valuation. Not legal or tax advice, and approval is up to your county.

Who generally qualifies

Generally, land qualifies when it has been used for agriculture (grazing, hay, crops, and in some cases beekeeping) at the level your county expects, usually for at least five of the past seven years. Each county decides how much activity is enough, so what counts varies from place to place. Check with your county for the exact standards on your land.

See the full list of what qualifies, including how many cows or acres, and the difference between the ag value and the ag or timber number.

Check by county

Start with one of these county guides, then check your address. We publish only counties with a maintained official source and useful local context.

What qualifies for a Texas ag exemption?
The plain list of qualifying uses, how counties measure how much is enough, and the ag value versus the ag or timber number.
How to check if your ag exemption was approved
Where the appraisal district shows the result, and what a denial notice looks like.
Does an ag exemption transfer when you buy land?
What happens to the valuation after a sale, and the rollback risk to weigh before you change how the land is used.
How many beehives do you need for a Texas ag exemption?
The 5 to 20 acre framework for beekeeping, and why the hive count is set by your county, not by the state.
Can you switch an ag exemption to a wildlife exemption?
How to keep the same low land value by managing for wildlife instead of farming or ranching, and why you need the ag valuation first.

Check what your property may qualify for See filing deadlines

The Texas ag exemption (1-d-1), explained

What people call an ag exemption is a special way of valuing land for property tax. Here is what it is, who generally qualifies, and how to keep it.

What is a Texas ag (1-d-1) exemption?

Last verified July 2026. Source: Texas Tax Code 23.51.

What it is

Who generally qualifies

See the full list of what qualifies, including how many cows or acres, and the difference between the ag value and the ag or timber number.

Check by county

Start with one of these county guides, then check your address. We publish only counties with a maintained official source and useful local context.

What qualifies for a Texas ag exemption?
The plain list of qualifying uses, how counties measure how much is enough, and the ag value versus the ag or timber number.
How to check if your ag exemption was approved
Where the appraisal district shows the result, and what a denial notice looks like.
Does an ag exemption transfer when you buy land?
What happens to the valuation after a sale, and the rollback risk to weigh before you change how the land is used.
How many beehives do you need for a Texas ag exemption?
The 5 to 20 acre framework for beekeeping, and why the hive count is set by your county, not by the state.
Can you switch an ag exemption to a wildlife exemption?
How to keep the same low land value by managing for wildlife instead of farming or ranching, and why you need the ag valuation first.

Check what your property may qualify for See filing deadlines

The Texas ag exemption (1-d-1), explained

What is a Texas ag (1-d-1) exemption?

What it is

Who generally qualifies

Check by county

Related

The Texas ag exemption (1-d-1), explained

What is a Texas ag (1-d-1) exemption?

What it is

Who generally qualifies

Check by county

Related