Special Use Appraisals: Agriculture

Is this an exemption? What do I need to do to qualify? What if I live on the land and wish to receive a homestead exemption on my house? What happens if I choose not to use my land for ag anymore? Find the answers to these and many more questions here.

What 1-d-1 Agricultural Appraisal Is Not

An exemption!

This is a common misconception but an important distinction to make. Ag exemptions apply to machinery and equipment items used in the production of farm or ranch products or timber. The exemption means they can be free from tax obligation. Exemptions only affect the equipment you use to make the land work for ag purposes, not the land itself.

What 1-d-1 Agricultural Appraisal Is

A special use appraisal!

Unlike ag exemptions, special use appraisals define the method by which land is valued. For agricultural appraisals, the land is valued based on how much it can produce rather than how much the land itself is worth (market value).

How Do I Qualify?

If you own land that is used for agricultural purposes, you might be eligible for an agricultural special use appraisal. An Application for 1-d-1 Agriculture Appraisal will need to be filled out, signed, and filed in our office. Landowners just now starting to build agricultural use history should review our rules and guidelines for building history to ensure the best chance at success.

What constitutes ag use for my land?

  • Cattle, sheep, goats, or other livestock:

    Generally, we will consider livestock operations as qualifying for ag appraisal if the animals are ultimately ending up in the food or supply chain. For example, animals raised for meat or milk, leather, mohair, wool, etc.

  • Wheat, cotton, milo, or other crops:

    Provided the crop-to-land ratio meets the degree of intensity typical for our county, crops can satisfy the requirement for your land to be used primarily for ag. As with animals, the ultimate goal of growing the crops needs to be the general food or resource supply. Gardens or farm land with crops grown primarily for personal use does not qualify.

  • Wildlife management:

    The land’s primary use must be to preserve and cultivate indigenous wildlife. A specific wildlife management plan must be established, filed with RCAD, and followed.

  • Beekeeping:

    Raising or keeping bees for pollination or for the production of human food or other commercial products. The land used must not be less than 5 acres or more than 20 acres. Additional acreage will need to be used for other agricultural purposes in order to qualify.


April 30th is the last day you may file your Application for 1-d-1 Agricultural Appraisal. Those who file late will be subject to a 10% penalty. No applications will be accepted after the appraisal roll for the county is certified (usually mid- to late-July).


We make every effort to communicate with those who have not sent their forms back. It can get costly to lose your special use appraisal, so it's important not to ignore any mail from our office. We don't send junk mail and we won't spam you.

2022 Agricultural Intensity Standards


This document provides the benchmark standards used by RCAD to determine a property’s eligibility for the special use valuation. While our office makes the final judgment in approving or denying applications, taking the initiative to ensure one is meeting at least the minimum standards certainly helps.

2024 Agricultural Use Survey

This information is important for helping our office determine local productivity values in Runnels County in lieu of having to rely on values provided by the State.

Q: Can I still get a homestead exemption if I live on my ag land?

A: Yes, absolutely! We usually separate about an acre of your land for the homestead and apply the exemption to that part of your property where your house resides. The remainder of the land receives the ag appraisal while the piece receiving the homestead exemption is assessed at market value.

Q: I don't use my land for ag anymore. What now?

A: If the use of your land changes and it no longer qualifies for any kind of agricultural appraisal, the special use appraisal will be removed and the land will be taxed at market value. Taxing units may also assess taxes for a period not to exceed the last three years. The additional tax is the difference between the amount of tax imposed while the land was used for ag and the amount that would have been imposed if the land had been appraised at full market value, plus interest.

Q: How do I apply for an agriculture sales tax exemption number?

A: This is not something handled by the Appraisal District, but we certainly get this question a lot!  Ag and timber sales tax exemptions are managed by the State Comptroller’s office and exemption numbers/certificates must be applied for and issued by their office as well.  Regrettably, we cannot advise or assist with matters related to sales tax exemptions.  However, we can direct you to the appropriate source for information and application forms.

Website: https://comptroller.texas.gov/taxes/ag-timber/
Phone: 800-862-2260