A Landowner’s Guide to Texas Agricultural Valuation
If you’re researching an ag exemption for your Texas property, you’re not alone.
The official term is Texas Agricultural Valuation (also known as 1-d-1 Open Space Special Valuation), but most landowners simply call it an “ag exemption.”
Although it isn’t technically a tax exemption, qualifying land is taxed based on its productive agricultural use rather than its market value. For many landowners, this can result in significantly lower property taxes.
Why Does Beekeeping Qualify?
Under Texas Property Tax Code Section 23.51(2), the commercial production of honey and beeswax is recognized as a qualifying agricultural use.
The key word is commercial.
One of the biggest misconceptions about Agricultural Valuation is that simply placing a few bee hives on a property is enough to qualify.
It isn’t.
A hobby beekeeper may keep a few colonies for personal enjoyment or harvest a small amount of honey for family and friends. A qualifying agricultural apiary is different. It is an actively managed agricultural enterprise operated for the commercial production of honey and beeswax and maintained in accordance with the County Appraisal District’s published requirements.
Simply owning bee hives and operating a qualifying agricultural apiary are not the same thing.
What Does the County Look For?
Each County Appraisal District publishes its own agricultural guidelines. While requirements vary from county to county, most evaluate the same core elements of a qualifying beekeeping operation.
Qualifying Property
Your property must meet your County Appraisal District’s minimum acreage requirements for beekeeping.
Agricultural History
For a new Agricultural Valuation, land generally must have been devoted principally to agriculture for five of the preceding seven years before becoming eligible.
If your property already has Agricultural Valuation through another qualifying agricultural use, you may be able to transition to beekeeping without restarting that history, subject to your County Appraisal District’s approval.
Intensity Standards
Each County Appraisal District establishes minimum beekeeping intensity standards, including the number of colonies required for qualifying acreage.
Because these standards vary, property owners should always rely on their County Appraisal District’s published guidelines.
Active Agricultural Use
A qualifying apiary demonstrates ongoing agricultural use—not simply the presence of bee hives on a property. Counties evaluate whether the operation is actively managed as a legitimate agricultural enterprise.
Ongoing Management
Like any livestock operation, honey bees require year-round management. Routine inspections, seasonal management, healthy colonies, and appropriate equipment all contribute to maintaining a successful agricultural operation.
Documentation
A qualifying agricultural operation should also have records demonstrating ongoing management. Inspection logs, management notes, and photographs maintained throughout the year help document that the apiary is an active, ongoing agricultural enterprise.
Responsibilities of the Property Owner
Even when working with a professional beekeeper, the property owner remains responsible for complying with County Appraisal District requirements.
This includes:
- Filing required applications and forms.
- Meeting county deadlines.
- Responding to requests from the County Appraisal District.
- Maintaining qualifying agricultural use.
Only your County Appraisal District can determine whether your property qualifies for Agricultural Valuation.
Maintaining Agricultural Valuation
Agricultural Valuation is not permanent.
To keep the valuation, the property must continue to meet your County Appraisal District’s requirements for qualifying agricultural use.
If qualifying agricultural use stops, the County Appraisal District may remove the Agricultural Valuation. In some situations, the County may also assess rollback taxes, requiring the property owner to pay some of the property taxes that were previously reduced under Agricultural Valuation, plus any applicable interest.
Maintaining an active agricultural operation year after year is essential.
Does the Property Owner Receive the Honey?
Usually, no.
The purpose of a bee lease is to establish and maintain a qualifying agricultural operation—not to provide honey.
In Tactical Honey’s bee lease program, the bees, hives, honey, beeswax, and all other hive products remain the property of Tactical Honey.
Honey production varies from year to year due to weather, forage availability, colony health, pests, and other environmental conditions. Because of these natural variables, honey is never guaranteed.
When available, bee lease clients may purchase honey at a preferred client price. Occasionally, Tactical Honey may provide a complimentary jar of honey as a courtesy, but it should never be expected as part of the bee lease agreement.
How Tactical Honey Can Help
Tactical Honey provides hassle-free, turnkey bee lease programs for qualifying Texas landowners.
We review your County Appraisal District’s published beekeeping requirements, explain how they apply to your property, professionally manage your apiary throughout the year, maintain detailed inspection records, and provide you with annual documentation for use with your County Appraisal District.
While we help clients navigate the process, qualification and approval for Agricultural Valuation are determined solely by the County Appraisal District.
Have Questions?
Every property is different, and every County Appraisal District has its own published requirements.
If you’d like to learn whether a professionally managed bee lease may be appropriate for your property, we’d be happy to discuss your goals and answer your questions.