East Texas
|Data last verified: March 2026Polk County Ag Exemption Requirements
Property tax exemption requirements and resources for Polk County, Texas. Below you'll find the specific rules for each exemption type, minimum acreage, and your local appraisal district contact information.
Appraisal District
Polk Central Appraisal District
114 Matthew, Street Livingston, TX 77351
Available exemptions
Agricultural
Livestock, crops, hay, and general farming operations.
Requirements
- Minimum 10 acres
- Apply by April 30
Qualifying uses
Wildlife Management
Native habitat management on land with existing ag valuation.
Requirements
- Minimum 10 acres
- Requires existing ag valuation
- 3 management practices required
Beekeeping
Honey bee operations as a qualifying agricultural use.
Requirements
- Minimum 5 acres
- Minimum 6 hives
Timber
Managed timber production on qualifying acreage.
Requirements
Active timber-producing region.
Learn more about each exemption
Conservation easements in Polk County
Active TFRLCP and USDA ACEP activity. Timber conservation easements protecting commercial forestland. Conservation easements are a separate instrument from property tax exemptions - they generate a federal income tax deduction by permanently restricting development rights. Most landowners benefit from both an exemption and an easement.
How to apply
To apply for a property tax exemption in Polk County, contact the Polk 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 1-D-1 (Application for 1-d-1 Agricultural Use Appraisal), available from the Polk Central Appraisal District website or the Texas Comptroller's office.
If your application is denied or your exemption is removed, 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, plus 7% interest per year, for the previous 5 years.
Estimated savings in Polk County
Average tax rate: 1.53% - Market value: $10,001/ac - Ag value: $125/ac
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Need help with your application?
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