Wildlife Tax Appraisal
Wildlife Tax Valuation – What is it?
In 1995 the state of Texas passed legislation allowing land currently under the 1-d-1 Open Space Appraisal (“ag exemption”) to maintain the benefit of property the tax reduction by including wildlife management as a form of agricultural production. Typically landowners would have had to show production through some sort of livestock, crop, or forage. The new Wildlife Tax Valuation however gives landowners more flexibility on what they can do on their property and still keep the valuation. Specifically, the wildlife valuation has the goal to propagate sustaining breeding, migrating, or wintering populations of indigenous wild animals for human use, including food, medicine, recreation, or passive enjoyment.
Qualifications
- Land must be previously qualified as agricultural land under Section 1-d-1. Therefore, all wildlife tax valuations are actually conversions from ag-use valuations.
- Evidence that wildlife management is the primary use of the property. The clearest evidence is implementation of an active, written wildlife management plan that allows for continued existence of the target populations.
Management plans should include:
- Property’s history and current use
- List of species targeted in management
- Landowner goals for the property
- Specific qualifying management practices to be implemented
Qualifying management practices must include three of the following seven activities, that support indigenous wildlife with consideration for the region of the state the property is located:
- Habitat Control
- Erosion Control
- Predator Control
- Census Counts
- Supplemental Water
- Supplemental Shelter
- Supplemental Forage
Ranch Logistics Can Help!
Ranch Logistics can provide a turn key conversion to the wildlife tax valuation. We have 100% acceptance of all plans submitted to appraisal offices, so with our help you can maintain your highly valuable tax exemption without the necessity of traditional ag-use practices such as livestock or crop production.
The Process
- Onsite Consultation - One of our
biologists will meet with you on your property for 2-4 hours to answer any questions you may have and provide thoughtful insight. Topics may include managing for a particular species of wildlife, restoring native vegetation, vegetation identification, soils or whatever else may interest you. We work with you to set practical goals for the property and provide an outline which will show you step by step how to get there. - Wildlife Management Plan - The plan is based from the results of our discussions and onsite consultation. It is a 5 year plan guaranteed to qualify you for the valuation. It comes with three maps (soils, topographic, and aerial photography), a soils report, and any specific recommendations we have made for your property.
- Submit Paperwork to Appraiser - We will provide you with all the paperwork necessary to qualify.
Management Plan Service Includes:
- 3 hours onsite consultation
- 5 year management plan
- 3 Maps: Aerial, Soils, & Topographic
- Soil Reports
- Official TPWD form for appraisal office
Why Convert?
Although the tax break enjoyed by traditional ag-use landowners and those with wildlife-management use is the same, there are many additional benefits to gain from conversion of ag-use properties to wildlife-use.
- Increased flexibility in management decisions. With out pressure to have a certain number of cattle per acre to qualify, a land manager has freedom to sell cattle for family benefit or perhaps remove cattle after consecutive drought seasons.
- Improved land quality. The required stocking rate for proof of ag-use is often greater than a piece of property can sustainably support. Therefore, using livestock as a tool for management rather than the focus of qualification allows healthier, more productive land.
- Wildlife management and livestock production are not exclusive of one another. Under the wildlife-valuation there is no need to eliminate cattle from an operation; on the contrary, cattle are form of habitat management for wildlife.
- The conversion is not permanent. At any point in time a landowners can convert back to an ag-use valuation from the wildlife-use if they finds it not for them.