Ag Exemption In Texas
If you have a plot of land in Texas that ranges between 5-20 acres, then you may qualify for an agricultural exemption if you keep bee colonies on that property. “Ag exemption,” is a “common term used to explain the Central Appraisal District’s (CAD) appraised value of the land,” (Dr. Bennet, 1). Although it is called an “exemption,” it’s not actually an exemption.
In this context an exemption is the process of freeing a person from paying taxes on a specified amount of land for themselves and their dependents. Rather, the Ag exemption is, “a special use appraisal based on the productivity value of the land (not market value),” (Dr. Bennet, 1). You will still be obligated to pay taxes on the land (hence why it is not an exemption). The amount of taxes you pay will drastically change because rather than paying taxes on the market value of the land, you’ll be paying taxes on the production value of the land. If your property is presently ag exempt, then you are eligible for beekeeping. The number of colonies you can have are called “intensity” by the CAD. For most Texas counties, this number ranges between 6-12. Always double check with your county to see how many colonies you can keep. You don’t have to sell honey or beehive products produced on your property to qualify for the ag exemption. You simply have to produce products that have a tangible commercial value.
Keep in mind, that in order to apply for an ag exemption, the land must be used for agriculture. According to Dallas County, accepted agriculture uses are:
Cultivating the soil.
Producing crops.
Participation in government programs and normal crop rotation.
Floriculture / Viticulture / Horticulture.
Raising or keeping livestock – Livestock includes cattle, horses, goats, swine, poultry, and sheep. Wildlife is not livestock.
Raising exotic game for commercial use. Exotic game means a cloven-hoofed ruminant mammal that is not native to Texas and is not “livestock”.
Planting cover crops or leaving land idle for the purpose of participation in a government program.
Raising or keeping bees for pollination or production of human food provided the use is not less than 5 acres or more than 20 acres.
Wildlife management – Land which has been receiving agricultural productivity valuation for at least one year may qualify as wildlife management land provided it is used in at least three of seven specific ways to sustain a breeding, migrating or wintering population of indigenous wild animals.
Unacceptable agriculture uses in Dallas County are:
Harvesting of native plants or wildlife.
Processing of plants and animals. Processing constitutes any activities that take place after the crop or animal has been raised and harvested and any activity a non-producer carries out on agricultural products. Processing begins at the first level of trade beyond production.
Land used to train, show, or race horses, or to ride horses for recreation, or to keep or use horses in some manner that is not strictly incidental to breeding or raising horses.
