"Wildlife Tax Exemptions"

The Texas Legislature, in 1979 passed an Open Space Agricultural Use Taxation Bill, which allows the property owner to have their property taxed on productivity value instead of market value.

In 1995, Texas voters approved a constitutional amendment to allow landowners whose land was appraised for agricultural use under 1-d-1 Open Space, to manage their land for wildlife as an additional agricultural practice. This amendment is referred to as " Proposition ll."

Although many people use the term, there is no such thing as an agricultural or wildlife "exemption." Land in this category is not exempted from taxes, but rather taxed on a different scale. This is called an agricultural valuation. The agricultural appraisal is based on the productivity of the land, rather than the market value.

Agricultural appraisal is based upon a seven year cycle. During this cycle, the land may lie fallow (rested) for a period of two years. Since this cycle does not start over when a new buyer purchases the land, it is desirable to know exactly where the property is in cycle.

Wildlife management is not a separate, or an additional appraisal for the property, but rather it is just another agricultural practice.

Qualifying for Wildlife Management

Wildlife management is an increasingly popular option for landowners, but it can be a mistake to assume that just because wildlife abound, the property will qualify for wildlife management as its agricultural practice.

Land can only qualify for wildlife management as its agricultural practice if it is currently appraised for 1-d-1 agriculture. It is important to note that the law only allows landowners to convert to wildlife management. Land not currently appraised for agriculture is not eligible for the wildlife management tax option.

What's Required

To convert your existing agricultural appraisal from the traditional agricultural practice over to wildlife management, two forms are required. The first is a new 1-d-1 Open Space Appraisal Application. This form can be obtained from your county's Central Appraisal District. The second form is a Wildlife Management Plan. Both forms must be filled in and submitted to your county's Chief Appraiser before May 1 of each year.

Wildlife Management Plan

A Wildlife Management Plan gives information on the property's history and current use., establishes landowners goals for the property and provides a set of activities designed to integrate wildlife and habitat improvement. Such a plan is clear evidence that the owner's use of the land is primarily for wildlife management.

Among the statutory requirements for property owners to qualify their agricultural land for wildlife management use is mandate that owners perform various practices in at least three of the following seven management activities.

• Habitat control ( habitat management)
• Erosion Control
• Predator control (predator management)
• Providing supplemental supplies of water
• Providing supplemental supplies of food
• Providing shelters
• Making census counts to determine population

Assistance To Landowners

Assistance is available to formulate and implement wildlife management plans from qualified wildlife biologists. These plans will meet the qualifications needed to comply with mandated required wildlife practices and technicalities. For assistance in developing and implementing a Wildlife Management Plan contact Steve Warner at 325-721-9133 or email warnerC21@aol.com

Size, number, and quality of food plots are very beneficial for wildlife.