Introduction
One of the legal requirements for qualification of land valuation is its current and primary use “to
the degree of intensity that is typical to the area.”
Degree of intensity is measured by local farming and ranching practices (stocking rates, planting
rates, crop rotation, fertilization methods, brush and weed control, harvesting and marketing
techniques etc.) which are those of a typically prudent farm or ranch manager. The land must be
producing a product for human or animal consumption, or for a commercial trade within the
agriculture economy of the State of Texas, and being farmed or ranched to the extent typical for
agricultural operations. This test is intended to exclude land on which token agricultural use
occurs in an effort to obtain tax relief.
In determining the intensity use of agricultural properties, appraisers should recognize
agricultural uses and then determine a property’s intensity use according to:
A.) Typical management practices
B.) Minimum acreage requirements (based upon soil productivity capabilities)
C.) Minimum stocking ratios
To assist the Chief Appraiser in recognizing typical agricultural activities in the area, the VZCAD
Board of Directors has appointed an Ag Advisory Board under the authority of Section 6.12 of
the Property Tax Code.
The standards included in this publication have been prepared by the Chief Appraiser and staff
and were approved by the VZCAD Agricultural Advisory Board and are considered to be typical
practices for agricultural activities in Van Zandt County.
Qualifying Agricultural Activities
Qualifying agricultural activities include, but are not limited to:
A.) Cultivating the soil
B.) Producing crops for human food, animal feed, or planting seed for the production of
fibers
C.) Floriculture, viticulture, and horticulture
D.) Raising or keeping livestock
E.) Raising or keeping exotic animals or fowl for the production of human food or fiber,
leather pelts, or other tangible products having a commercial value
F.) Beekeeping
G.) Planting cover crops or leaving land idle for the purpose of participating in a
governmental program or normal crop or livestock rotation procedure
H.) Wildlife management
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