# 1-d-1 (Open-Space) Timberland Appraisal

> Tax incentive from Texas Comptroller of Public Accounts and county appraisal districts (State) for TX, United States.

Official page: https://comptroller.texas.gov/taxes/property-tax/ag-timber/index.php
Source: https://treerm.org/residents/programs/tx-1d1-timberland-special-appraisal · Updated 2026-11-08 · Status: Open

**What you get:** Property tax based on the land's timber productivity value, usually lower than market value

Texas lets qualifying timberland be appraised on its ability to produce timber instead of its market value. The Comptroller publishes the application form and appraisal manual; the county appraisal district decides each application.

## Who qualifies

Land principally devoted to timber production. The application asks for the land's use for the current year and up to the previous seven years, until five of seven years of qualifying use is shown; five continuous years may be required inside city limits.

## How to apply

File Comptroller Form 50-167 with the chief appraiser of the county appraisal district where the land sits (not with the Comptroller). The 2026 form states it must be filed before May 1 of the year appraisal is requested; some districts also ask for a timber management plan.

**When:** File before May 1

**For:** Landowners, Farmers

> Note: Late applications and changes of use can trigger penalties and rollback taxes for up to three prior years; confirm requirements with your county appraisal district. Restricted-use timberland uses a separate form (50-281).