Agricultural valuation is not an exemption. It is a special valuation based on the land's agricultural productivity. The Appraisal District does not exempt any portion of a property's value when it is approved for AG.

All property is assigned a market value. For properties that qualify for agricultural valuation, a separate productivity value is also assigned to the qualifying acreage based on its use type, such as dry cropland, improved pasture, native pasture, or other qualifying agricultural classifications.

WCAD cannot answer "what if" scenarios, hypothetical situations, or property-specific questions, as we cannot provide advice, recommendations, or predictions regarding a property's eligibility or future qualification status.

Due to the variety of unique circumstances that may apply to a property, additional information can be found in the Comptroller’s AG Manual.

The filing period for a timely agricultural valuation application is January 1 through April 30.