Agricultural or Wildlife Exemption: Which Option is Right for Your Needs?

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. Making the transition from agricultural or timber to wildlife is one of the most important decisions you will make for your land.

 

Texas Wildlife Management on Private Lands

Agricultural Tax Appraisal Based on Wildlife Management

Wildlife Management Use Requirements Land must be qualified for Chapter 23, Subchapter D (1-d-1) Agricultural Appraisal The first requirement for wildlife management use qualification is purely technical and is not related to the land’s actual use to manage wildlife. The law restricts the land that may qualify for wildlife management use. To qualify for agricultural appraisal under the wildlife management use, land must be qualified for agricultural appraisal under Tax Code Chapter 23, Subchapter D, (also called 1-d-1 or open space agricultural appraisal), at the time the owner changes use to wildlife management use.

In other words, the land must have been qualified and appraised as agricultural land during the year before the year the owner changes to the wildlife management use. For example, an owner who wishes to qualify for wildlife management use in 2019 must be able to show the land was qualified for and appraised as agricultural land in 2018.

A Wildlife Management Plan gives information on the property’s history and current use, establishes landowner goals for the property and provides a set of activities designed to integrate wildlife and habitat improvement. Such a plan is clear evidence that the owner’s use of the land is primarily for wildlife management.

Wildlife Management is the exact – same tax break as agricultural valuation. However, instead of producing food or fiber as a prudent farmer or rancher, you would focus on wildlife management.

The land size has to meet the qualifications outlined in the guideline and has to have the prior five year history of use in agriculture to convert to wildlife management.  You cannot use wildlife management to qualify for agricultural appraisal but Wildlife Management is an agricultural practice, so if you decide to go back to agricultural valuation, contact the Appraisal district office for the necessary forms to change the use.

For More Information on Texas Wildlife Management on Private Lands or

Detailed information on appropriate practices for each ecological region of Texas.

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Guidelines for Qualification of Ag Land in Wildlife Management Use

 

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 Picture Courtesy: Bear Springs Blossom Nature Conservation