The Wildlife Management Use Qualification under Texas property tax law allows landowners to classify land for wildlife management use when land is already appraised as agricultural for tax purposes. This tax relief incentive is revenue-neutral, meaning that the tax valuation provided for the property under the agricultural valuation would remain, which may be less than otherwise applicable to a property.

Wildlife valuation may enable landowners to adjust management practices relative to county requirements. For example, minimum grazing intensity standards may be established but, under wildlife valuation, landowners may be able to adjust stocking rates (TPWD 2016). Landowners must implement at least three practices, which may include habitat management to benefit wildlife, providing shelter (“actively creating or maintaining vegetation…breeding sites”), and conducting census counts (State of Texas 2016). Other requirements and limitations apply, though wildlife may include non-game species (TPWD 2016).

• State of Texas. 2016. Texas Wildlife Management and Appraisal. hcad.org/Help/Process/Wildlife.asp.
• Texas Parks and Wildlife Department (TPWD). 2016. Wildlife Management Use Qualification. http://tpwd.texas.gov/faq/huntwild/tax_valuation.phtml.

Amount of the Incentive
The incentive is revenue neutral, meaning that the tax valuation provided for the property under the agricultural valuation would remain. The valuation for agriculture may be less than otherwise applicable to a property. Wildlife valuation may enable landowners to adjust management practices relative to county requirements. For example, minimum grazing intensity standards may be established but under wildlife valuation, landowners may be able to adjust stocking rates.

Keywords: tax relief