East Texas
|Last reviewed: August 2026Smith County Ag Exemption Requirements
Property tax exemption requirements and resources for Smith County, Texas. Below you'll find the rules for each exemption type, the filing deadline, and your local appraisal district contact information.
Appraisal District
Smith Central Appraisal District
245 S, SE Loop 323, Tyler, TX 75702
Available exemptions
Agricultural
Livestock, crops, hay, and general farming operations.
Requirements
- Apply by April 30
Qualifying uses
East Texas Piney Woods, timber production is a natural and common qualifying use. Strong poultry industry with broiler contract operations. Tyler metro growth increasing scrutiny of small parcels.
Wildlife Management
Native habitat management on land with existing ag valuation.
Requirements
- Requires existing ag valuation
- 3 management practices required
Abundant native habitat in pine-hardwood forest supports wildlife management conversions. 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. East Texas provides excellent year-round forage (wildflowers, clover, tallow tree). Register with TAIS.
Timber
Managed timber production on qualifying acreage.
Requirements
Part of the East Texas Piney Woods timber-producing region.
Learn more about each exemption
Smith County agricultural profile
Stocking rates & intensity standards
East Texas Piney Woods regional rates: approximately 1 AU per 4-5 acres improved pasture, 1 AU per 8-12 acres native/wooded pasture. Contact Smith CAD at (903) 510-8600 for official county rates.
Smith CAD is at 245 SSE Loop 323, Tyler TX 75702. Phone: (903) 510-8600. Website: smithcad.org. Standard April 30 deadline. Timber production is a well-established qualifying use in this region, the CAD is accustomed to evaluating pine timber operations.
How to apply
To apply for a property tax exemption in Smith County, contact the Smith 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 Smith 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 Smith County
Average tax rate: 1.85% - Market value: $8,475/ac - Ag value: $115/ac
Per-acre values are regional averages, not Smith County appraisals. Use them for a rough estimate only.
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