Texas Appraisal Districts
Guide to a Lower Texas Property Tax
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Appraisal District Exemptions

Timberland Appraisal

Section Talking Points

  • Timberland appraisal
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Timberland Appraisal
The timberland exemption is not technically an exemption. It is a county appraisal district assessment valuation based on timberland use. County appraisal district landowners may apply for this special appraisal based on the land's productivity value rather than on it's market value. Typically, the productivity value is lower than the market value, which lowers the property tax. County appraisal district landowners must use their land as timberland. There is a rollback tax for taking timberland land out of its productivity use.

County appraisal district property owners may qualify for a timberland appraisal if the land meets the following criteria:

  • The land must be devoted principally for timberland use.
  • Timberland land must be devoted to production at a level of intensity that is common in the local area.
  • The land must have been devoted to timberland production for at least five of the last seven years. However, land within the city limits must have been devoted continuously for the preceding five years, unless the land did not receive substantially equal city services compared to other properties in the city.

If the land receiving a timberland appraisal changes to a non-timberland use, the property owner who changes the use will owe a county appraisal district rollback tax. The rollback tax is due for each of the previous five years in which the land received the lower appraisal. The county appraisal district rollback tax is the difference between the taxes paid on the land's timberland value and the taxes paid if the land had been taxed on its higher market value. Plus, the owner pays 7 percent interest for each year from the date that the taxes would have been due.

Download Form
The form used to apply for a timberland appraisal may be downloaded below.
Download Agricultural and Timberland Appraisal form.

PDF Form Reader
The county appraisal district forms and documents that may be downloaded from our website are in Adobe Acrobat Reader PDF format. If you do not already have Adobe Acrobat Reader, you will need to download the latest version to view and print the forms. Go to Acrobat Reader download for the latest version.

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