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"Ag Exemption" Using Honey Bees in Texas - Don't miss the April 30th Deadline!


The 1-d-1 Open Space Special Land Valuation (often erroneously but commonly called "Ag Exemption") is a special valuation intended to promote the preservation of open spaces.

To that effect, the Texas Constitution allows agricultural and open-space land to be taxed on its agricultural use or productivity value, which is much lower than its actual market value (the selling price of the land in the open market).