West Texas
|Last reviewed: August 2026Midland County Ag Exemption Requirements
Property tax exemption requirements and resources for Midland County, Texas. Below you'll find the rules for each exemption type, the filing deadline, and your local appraisal district contact information.
Appraisal District
Midland Central Appraisal District
PO Box 908002 Midland, TX 79708
Available exemptions
Agricultural
Livestock, crops, hay, and general farming operations.
Requirements
- Apply by April 30
Qualifying uses
Permian Basin, extremely arid rangeland requiring 40-80+ acres per AU. Irrigated cotton from the Ogallala Aquifer is a major qualifying use. Oil/gas surface disturbance may reduce qualifying acreage.
Wildlife Management
Native habitat management on land with existing ag valuation.
Requirements
- Requires existing ag valuation
- 3 management practices required
Limited habitat for traditional wildlife management in arid Permian Basin. Prior ag valuation required.
Beekeeping
Honey bee operations as a qualifying agricultural use.
Requirements
- Minimum 5 acres
- Minimum 6 hives
6 hives minimum on 5-20 acres. Extreme aridity (14 inches rainfall) requires careful hive management and supplemental water.
Timber
Managed timber production on qualifying acreage.
Not a primary timber-producing region.
Learn more about each exemption
Midland County agricultural profile
Stocking rates & intensity standards
Not published by Midland CAD. Permian Basin rangeland typically requires 40-80+ acres per animal unit on native mesquite-grassland, reflecting extreme aridity.
Midland CAD: 5405 N. Big Spring St, Midland TX 79705. Phone: (432) 699-4591. Standard Form 50-129 application. The CAD handles a mix of agricultural and mineral/oil properties, make sure your application clearly delineates surface use from mineral rights.
How to apply
To apply for a property tax exemption in Midland County, contact the Midland Central Appraisal District directly. The standard application deadline is April 30 of each year, though late applications may be accepted until the appraisal review board approves the appraisal records.
The primary application form is Form 50-129 (Application for 1-d-1 Agricultural Use Appraisal), available from the Midland Central Appraisal District website or the Texas Comptroller's office.
If the use of your land changes, you may face a rollback tax - the difference between what you paid under the special valuation and what you would have paid at market value, for the 3 years preceding the year of the change. The change-of-use year itself is not included, and for 1-d-1 open-space land no interest is added to the rollback.
Estimated savings in Midland County
Average tax rate: 1.17% - Market value: $2,533/ac - Ag value: $92/ac
Per-acre values are regional averages, not Midland County appraisals. Use them for a rough estimate only.
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