Agricultural OR Wildlife Exemption?
Agricultural or wildlife exemption? Landowners in Texas have a variety of ways to take advantage of favorable 1-D-1 open spaces land appraisal. Two of the more popular options are agricultural (“AG”) and wildlife management exemptions. Both options help property owners stay on their property, but there are a few important similarities and differences that you should know before applying.
WHAT ARE THE SIMILARITIES?
- Both are legitimate land uses requiring active management.
- Property tax rates under both AG and Wildlife appraiser are identical; with taxes paid usually around $1-$2 per acre each year.
- County appraisal districts (CADs) administer agriculture and wildlife appraisals and CADs often require proof of eligibility at regular intervals.
- Income generation is a possibility with either form of valuation- livestock and/or crops may be sold and wildlife land may be leased for hunting/camping/nature tourism.
WHAT ARE THE DIFFERENCES?
AGRICULTURE EXEMPTION
- Landowners must produce food or fiber to the level of intensity that is typical for the area. Appraisal districts determine livestock stocking rates and crop production minimums.
- For properties with livestock, landowners must maintain fencing and water troughs.
- Ag uses may involve significant expenditures including fencing, supplemental feeding, veterinary services, livestock purchase, equipment, etc.
- If the land does not have a form of 1-D-1 open spaces appraisal, landowners must devote the land to ag production for five years before applying.
WILDLIFE EXEMPTION
- Landowners can keep livestock or produce crops on their property, but they do not have to.
- With wildlife management, there are no fencing requirements. Land may have no fence, a standard livestock fence, or a high fence.
- Typically, the budget to implement wildlife practices can be as low as a few hundred dollars per year. The property must first receive an agricultural valuation before landowners can convert it to wildlife management.
- Without livestock grazing, native grasses and wildflowers flourish, improving property aesthetics, wildlife values, and property enjoyment.
