Buying acreage or settling into your primary home in Red River County comes with big questions about property taxes. If you have heard terms like ag exemption or homestead exemption, you are not alone in wondering what they really mean and how they lower your bill. In this guide, you will learn the plain‑English difference between the two, who may qualify, how to apply, key deadlines, and how to avoid costly rollback taxes. Let’s dive in.
Ag vs. homestead basics
Many people use the word “exemption” for both, but they are not the same.
- Agricultural appraisal, often called 1‑d or 1‑d‑1, is a special productivity valuation on qualifying land. It values land based on its capacity to produce crops, livestock, timber, or qualifying wildlife management, not market sales. It typically lowers the taxable value of the land only, while houses and other improvements are still taxed at market value. You can confirm this distinction in the state’s guidance on agricultural and timber appraisals.
- Residence homestead exemptions are tax‑value deductions for your owner‑occupied primary home. They reduce the taxable value used to compute taxes and can apply to the home and up to 20 acres used for residential occupancy. You can review the 20‑acre definition in the Texas Tax Code residence homestead statutes.
Agricultural appraisal in Red River County
What the ag valuation does
Agricultural appraisal values qualifying acreage on its income‑producing capacity. This usually lowers the taxable value of the land compared with market value, which can reduce your annual tax bill. Buildings like your home or barns remain taxed at market value.
Who qualifies and local intensity standards
To qualify, land must be devoted principally to agricultural use to the degree of intensity common in the area. In most cases it must have been in agricultural or timber use for at least five of the past seven years. Local chief appraisers set the degree‑of‑intensity benchmarks and any minimum acreage standards, so it pays to speak with the Red River Appraisal District (RRAD) early. The state outlines common qualifying uses on its agricultural appraisal page.
Typical uses include improved or native pasture, cropland, orchards, beekeeping, timber production, and qualifying wildlife management. Wildlife management has added plan and reporting requirements.
How to apply and key deadlines
- File the Comptroller’s Form 50‑129 for 1‑d‑1 open‑space appraisal. RRAD posts links to the official forms on its Forms page.
- The standard filing deadline for the current tax year is April 30. The Comptroller highlights this annual cutoff in its Property Tax Today guidance. Late filings may be possible in limited cases and can carry penalties.
If you have questions about timing or documentation, contact RRAD directly via the contact page.
What records to keep
RRAD will expect evidence of qualifying use and intensity. Keep receipts and sales records, livestock counts, leases, maps, photos, government program paperwork, and any wildlife management plans. The Comptroller advises owners to maintain contemporaneous records and to talk with local appraisers before filing; see the state’s agricultural appraisal overview.
How productivity value is calculated
Appraisal districts estimate typical net income to land for a given agricultural use and convert that to a productivity value using a statutory cap rate. The state publishes the cap‑rate rules each year. For 2026, the required cap rate for agricultural and open‑space land is 10.00 percent. You can view the current methodology on the Comptroller’s cap rates page.
Change of use and rollback tax
If land under agricultural appraisal changes to a non‑agricultural use, the owner who causes the change generally owes a rollback tax. This recaptures the tax savings for the previous three years, plus interest, and penalties may apply for failing to notify the appraisal district. Because rollback amounts can be significant, ask RRAD for an estimate before you subdivide, pave, or otherwise change the use. The Comptroller details rollback rules on the agricultural appraisal page.
Local help for Red River County
Red River Appraisal District handles applications and sets local standards. You can reach RRAD at (903) 427‑4181, PO Box 461, Clarksville TX 75426, or by email at [email protected]. Find forms and guidance on the RRAD Forms index and general contacts on the RRAD contact page.
Residence homestead exemptions in Texas
What you get now
Statewide, the general residence homestead exemption for school‑district taxes is $140,000. If you are age 65 or older or disabled, you receive an additional $60,000 for the school‑district portion, for a total of up to $200,000. These increases were enacted through 2025 legislation and a November 2025 constitutional amendment, and local offices are implementing the changes for affected years. You can follow these updates in the Comptroller’s Property Tax Today newsletter.
There are also separate exemptions for disabled veterans, including a 100 percent exemption for qualifying veterans. See the Comptroller’s disabled veteran guidance for details and documentation.
Who qualifies and how to apply
You must own and occupy the property as your principal residence. Most homeowners file Form 50‑114 with RRAD and attach a Texas driver license or state ID that shows the homestead address. RRAD provides links to the official forms on its Forms page.
Filing deadlines and prorated homestead
The standard deadline to file most homestead applications is April 30 for that tax year. Some categories, such as age 65, disability, or donated residences for veterans, have extended late‑filing allowances under statute. The Comptroller explains deadlines in its newsletter guidance.
If you buy after January 1, you may in some cases receive a prorated homestead exemption for the rest of that tax year if the prior owner did not already have the exemption. Local appraisal districts administer the details, so confirm with RRAD at closing. For a plain‑language overview of the change, see this prorated homestead explanation, then verify the process with RRAD.
Homestead cap and acreage
Once your general residence homestead is approved, you also get the homestead appraisal cap. This limits how much your homestead’s appraised value can increase in a single year, commonly by 10 percent. The definition of a residence homestead includes the dwelling and up to 20 acres used for residential occupancy. For how that acreage interacts with any adjacent ag land on your parcel, review RRAD’s property tax basics and the Tax Code residence homestead statutes, then discuss your specific tract with RRAD.
Before you buy in Red River County: quick checks
- Look up the property’s current appraisal and any exemptions on file using the RRAD property records, or call RRAD to confirm status for the current tax year.
- Ask the seller whether the land carried an agricultural appraisal on January 1 and whether a homestead exemption was in place. This affects your ability to prorate homestead benefits and any rollback risk.
- If you plan an active agricultural use, call RRAD to discuss local degree‑of‑intensity standards, minimum tract sizes, and documentation so you can plan ahead.
After you buy or change use: next steps
- Moving into your primary home: file Form 50‑114 for the homestead exemption and include a copy of your Texas ID with the homestead address. Use RRAD’s Forms page.
- Starting ag operations: maintain detailed records from day one and file Form 50‑129 by April 30. Confirm the local evidence RRAD prefers.
- Changing land use or building: notify RRAD in writing before April 30 of the year after the change. Ask RRAD to estimate any potential rollback tax before you proceed.
- Disagree with an appraisal: review RRAD’s property tax basics and follow the protest process within the deadline shown on your Notice of Appraised Value.
Common Red River County scenarios
- You buy a home in June and the prior owner did not have a homestead exemption for that year. You may qualify for a prorated homestead exemption for the remainder of the year. File promptly and include your Texas ID.
- You purchase 30 acres with cattle grazing already in place for years. Keep the operation continuous and at the local intensity level, keep records, and file Form 50‑129 by April 30 to continue the agricultural appraisal on the land.
- You own ag‑appraised land and now want to carve out multiple residential lots with driveways and utilities. Portions of the tract could trigger rollback taxes. Talk with RRAD in advance and request a written estimate.
- You live on a small acreage and want both homestead and ag benefits. Homestead can cover the dwelling and up to 20 acres used for residential occupancy. Ag appraisal may apply to other acreage or sometimes to part of that acreage if it meets all criteria. Because this is fact‑specific, review your layout and intended use with RRAD.
Local resources and forms
- Red River Appraisal District contacts and help: RRAD contact page
- Official applications and forms: RRAD Forms index
- Ag and timber special appraisal overview: Texas Comptroller guidance
- Agricultural capitalization rate reference: Comptroller cap rates
- Homestead rule updates and deadlines: Property Tax Today newsletter
- Disabled veteran exemptions: Comptroller disabled veteran FAQ
- Homestead acreage definition: Texas Tax Code residence homestead
Buying or selling in Red River County gets easier when you have a calm, local guide who understands how ag valuations and homestead rules affect your bottom line. If you want help evaluating a property, planning an ag operation, or timing a move to maximize exemptions, let’s talk. Reach out to Meagen Smith for a friendly, local consultation.
FAQs
Can a property have both a homestead and an ag valuation?
- Yes. The homestead can include the dwelling and up to 20 acres used for residential occupancy. Agricultural appraisal may apply to other acreage or, in some cases, to portions of the homestead acreage if all criteria are met. Because this depends on your layout and use, verify with RRAD and review the Tax Code’s homestead definition in the state statutes.
Do homes and barns receive the ag productivity value?
- No. The special agricultural valuation applies to land only. Houses, barns, and other improvements are appraised at market value. See the Comptroller’s overview of agricultural appraisal.
What is the agricultural rollback tax in Texas?
- If you change qualifying ag land to a non‑ag use, you generally owe a rollback that recovers the tax difference for the prior three years, plus interest, and penalties can apply for failing to notify. The Comptroller explains rollback rules on the agricultural appraisal page.
When is the deadline to apply for ag or homestead?
- April 30 is the standard annual deadline for most ag and homestead applications. Limited late‑file options exist under statute. The Comptroller highlights filing windows in its deadline guidance.
Which forms do I need in Red River County?
- For homestead, use Form 50‑114. For open‑space agricultural appraisal, use Form 50‑129. RRAD posts the official links on its Forms page.
What is the current ag cap rate used to compute productivity value?
- For 2026 the required capitalization rate for agricultural and open‑space land is 10.00 percent. You can review the rules on the Comptroller’s cap rates page.
