Monarch Conservation Toolbox

Incentive Programs

1-D-1 Agricultural Tax Valuation: Wildlife Management Use Qualification

State of Texas

Country
United States

Region
Texas

Land Use / Land Cover
General Agriculture

Agency Type
State

Target or Affiliated Species or Habitat
Indigenous Wild Animals

Publication Type
Website/web hub

Original Language
English

Years of Implementation
Ongoing

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).

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.

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