Ag/Timber Tax Exemption Number

504369Why Do You Need an Ag/Timber Number? Since Jan. 1, 2012, a person claiming an agriculture or timber exemption on the purchase of certain items used in the production of agricultural and timber products for sale is required under Texas law to have a Texas Agricultural and Timber Exemption Registration Number (Ag/Timber Number).

To claim the exemption, you must provide the Ag/Timber Number to the seller on the appropriate form. See Publication 94-101 to learn more

Download the Ag/Timber Tax Exemption Number Application PDF





Ag/Timber Tax Exemption Eligibility Requirements:

Activities that DO NOT qualify and are not eligible:

  • home gardening;
  • horse racing, boarding or training;
  • trail rides and zoos;
  • florists or similar retailers who maintain plants prior to sale;
  • wildlife management and conservation;
  • hunting and fishing operations, including aerial hunting;
  • predator control and/or wildlife/livestock;
  • censuses or surveys;
  • commercial fishing; and
  • companion animal (pet) breeding and kennels.

Who DOES qualify for an Ag/Timber Number?

A person, including a non-Texas resident, engaged in the production of agricultural or timber products for sale in the regular course of business is eligible for an Ag/Timber Number. This number can be used to claim an exemption from Texas sales tax on the purchase of qualifying items.

Persons in these groups are eligible for an Ag/Timber Number:
farmers and ranchers who raise agricultural products to sell to others;
persons engaged in aquaculture and apiculture; (i.e. commercial fish farms or bee keepers);
custom harvesters;
persons engaged in agricultural aircraft operations, as defined by 14 C.F.R. Section 137.3 (crop dusting);
commercial nurseries engaged in fostering growth of plants for sale (i.e., growing stock from seed or cuttings, replanting seedlings in larger containers); and
timber producers, including contract lumberjacks

Agricultural Use Property Tax Exemption

Property Tax Property taxes (also called ad valorem taxes) are locally assessed taxes levied by local taxing units. The state does not have local tax records on each property and its ownership and does not set property’s value for property taxes. State law allows the Comptroller’s office to advise local governments and taxpayers on property tax issues, but it cannot intervene in local tax matters.The county appraisal district appraises property located in the county, while local taxing units set tax rates and collect property taxes based on those values. Land that qualifies for an agricultural appraisal has a lower taxable value for property tax purposes. Qualified agricultural lands are based on the land’s capacity to produce agricultural products, including timber, rather than its market value.

Bandera County Ag Exemption Qual’s

7707907As Texas became more urbanized, and the number of agriculture producers began to drop, a new section was added to the law by voters in 1978. The constitution was amended to allow a second, and more liberal, agriculture appraisal law, known as 1-d-1. Section 1-d-1 substantially expanded eligibility for productivity appraisal by individuals and corporations. Income and occupation do not apply under 1-d-1. In 1996, Wildlife Management was added as a subsection of 1-d-1, to include the management of native indigenous species as a qualification of productivity value. The following guidelines are only applicable to land owners in Bandera County.

Download Bandera County Ag Intensity Standards 2013 PDF