Wildlife Tax Exemption
Tax Exemptions for Wildlife Management
In order to qualify for a Wildlife Management Use Tax Exemption, you must first have your land under an Agricultural Appraisal or “Ag Exemption”. In Bandera County you must have a minimum of 20 acres of land to qualify for an Ag Exemption. Be careful, because your home will be assessed for 1 acre and that acre will be taken from your overall acreage, so don’t buy a 20 acre parcel that is Ag Exempt and build a house on it because there is a good chance they could remove your Ag Exemption. The following is the Texas Tax code information regarding the establishment of the agricultural land in wildlife management use.Tax Code Chapter 23, Subchapter D addresses the requirements for landowners to qualify their land for agricultural appraisal and also instructs county appraisal districts in how to appraise qualified agricultural land. Land used for wildlife management must meet all the legal requirements of land qualified for agricultural appraisal. Those requirements, however, are outside the scope of these guidelines. The Comptroller publishes a Manual for the Appraisal of Agricultural Land that discusses in detail the qualification of land for agricultural appraisal, the rollback tax penalty for change of use and appraisal of agricultural land.