Exemption Guide

Texas property tax exemptions

Texas landowners can reduce their property tax bill by 80% or more through special-use valuations. Instead of paying taxes based on market value, qualifying land is assessed on its productive capacity. Five main exemption types exist - each with different acreage requirements, startup costs, and ongoing obligations.

80%+

Typical tax reduction

Exemption types

254

Texas counties covered

5+ ac

Smallest minimum acreage

Choose your exemption type

Select the path that matches your land use and goals.

Texas Longhorn cattle grazing in a rural field

Most common

Agricultural

Livestock, crops, hay production, and general farming operations. The most widely used path to a special-use valuation. Requirements vary significantly by county.

10-20 acre minimums typical
Requires history of production
Livestock or crop use

Full requirements

White-tailed deer standing in a green Texas meadow

Wildlife Management

Maintain native wildlife habitat on land that already has an ag exemption. Requires a wildlife management plan with at least 3 of 7 qualifying activities.

Must have prior ag exemption
Annual management plan required
3 of 7 activities each year

Full requirements

East Texas

Timber

Managed timber production on qualifying acreage. Available primarily in East Texas counties with suitable timber resources. Requires an active management plan.

Primarily East Texas counties
Active management plan required
Commercial harvest focus

Full requirements

Beekeeper inspecting a hive frame in a Texas apiary

Small acreage

Beekeeping

One of the most accessible paths to an ag exemption, growing in popularity with small-acreage landowners. Many counties accept as few as 6 hives on 5 acres.

5-20 acres typical minimum
Low startup cost
Lower ongoing effort than livestock

Full requirements

Conservation

Environmental

Conservation and ecological laboratory designations for land used in environmental research or preservation. Less common, but available for qualifying properties.

Research or preservation use
Minimal startup cost
Application-intensive process

Full requirements

Converting from Ag to Wildlife Management

Guide

Already have an ag exemption but want less work than maintaining livestock? Learn how to convert to wildlife management and keep your tax savings. Includes a side-by-side comparison, the 3-of-7 activity rule, and a step-by-step walkthrough.

Conservation Easements

Federal Tax Deduction

Permanently protect your land and receive a federal income tax deduction of up to 100% of AGI. Conservation easements are a different instrument from property tax exemptions - most landowners benefit from both.

Quick Reference

Compare all exemption types

Key dimensions side by side to help you narrow down which path fits your situation.

Type	Min. Acreage	Startup Cost	Ongoing Effort	Best Suited For	Approval Difficulty
Agricultural	10-20 acres typical	$2,000 - $10,000+	High	Large tracts with existing infrastructure	Moderate
Wildlife Management	10-20 acres typical	$500 - $2,000	Moderate	Existing ag owners wanting less work	Moderate
Timber	Varies by county	$500 - $3,000	Low	East Texas wooded properties	Moderate
Beekeeping	5-20 acres typical	$300 - $1,500	Low-Moderate	Small acreage owners	Easy
Environmental	Varies	Minimal	Minimal	Conservation and research properties	Hard

Startup costs are estimates and vary by county and property. Minimum acreage requirements are set by each appraisal district.

Not sure where to start?

Which exemption fits your property?

Answer a few questions about your acreage, land use, and goals. The eligibility tool on the homepage ranks your best options and flags any requirements you may not meet.

Check eligibility

Ready to apply?

Check your county's requirements

Minimum acreage, intensity standards, and deadlines are set county by county. Find your appraisal district's contact information and specific thresholds before you apply.

Browse counties

Last verified: March 2026 - Texas Comptroller guidelines