What is an animal unit in Texas?

An animal unit is the standard grazing measure counties use. One mature cow with a calf is generally treated as one animal unit. Sheep and goats convert to fractions of an animal unit. Counties use these units to describe the stocking rate they expect, so the number of head depends on the animal and your county standard.

Can a few cows keep an ag exemption on small acreage?

It depends on your county standard and your acreage. Small tracts can struggle to run enough animals to meet the county stocking rate, which is one reason smaller pieces of land sometimes use beekeeping instead. Check your county for how the intensity rule applies to your parcel. Not legal or tax advice.

How many cows do you need for a Texas ag exemption?

Q: How many cows do you need for a Texas ag exemption?

There is no single statewide number. Counties describe grazing in animal units and set a stocking rate for land like yours, often in the range of one animal unit per 5 to 15 acres, but the exact figure is set by each county appraisal district and depends on your soil, rainfall, and pasture. Check your county for the number that applies to your parcel.

Grazing is the most common way land earns the ag value. The number of animals is not a single statewide figure, and here is why.

How many head do you need?

There is no statewide number. Counties talk about grazing in animal units and expect a stocking rate for land like yours, often somewhere around one animal unit per 5 to 15 acres, but the exact number is set by your county and depends on your pasture and rainfall. To know your number, check your county.

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

Counties count in animal units

Rather than a flat head count, counties measure grazing in animal units. One mature cow with a calf is generally treated as one animal unit. Sheep and goats each count as a fraction of an animal unit. Your county publishes a stocking rate, which is how many acres it expects per animal unit for land in your area.

That rate is tied to what the land can actually support. Wetter, greener parts of Texas need fewer acres per animal, while dry country needs many more. That is why there is no one right answer statewide.

Why your county number differs from a neighbor

Each county appraisal district sets its own degree of intensity, the real level of grazing it expects before it grants the ag value. Two parcels the same size can have different requirements simply because they sit in different counties or different soil regions. A number you read for one county is a starting point, not a rule for your land.

Check your county for the stocking rate that applies to your parcel, and treat any quick figure as an estimate.

An honest word on intensity

The stocking rate is the real level of grazing the county expects, not a paperwork target. You have to actually run the animals on the land for the part of the year your county expects. A valuation built on animals that are not really there is what leads to a change-in-use finding and a rollback later. Not legal or tax advice, and approval is up to your county appraisal district.

See what your county requires for your parcel What else qualifies for an ag exemption