Land / 1-d-1 Ag Exemption

In Texas, the 1-d-1 Agricultural Use Appraisal, commonly known as the “Ag Exemption”, is a valuable property tax management tool for landowners who are committed to agricultural production.

This exemption allows property owners to maintain a lower tax rate by dedicating their land to qualifying agricultural activities, such as farming, ranching, or timber production, rather than being taxed at the typically higher market value.

By aligning property tax valuations with the productive value of the land, the 1-d-1 exemption supports Texas’s agricultural economy and helps preserve working lands across the state.