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
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.
Related
- 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.