1-D-1 Ag Exemptions
The 1-D-1 Open-Space Agricultural Valuation is a critical tax tool for Texas beekeepers. By dedicating at least 5 to 20 acres to beekeeping, landowners can qualify for property tax assessments based on agricultural productivity rather than market value, significantly lowering the overhead for our Central Texas apiaries.
Understanding Texas Beekeeping Ag Laws
Texas Tax Code § 23.51
The foundational law that recognizes beekeeping as a valid agricultural use for open-space land valuation. It defines the use of land to raise or keep bees for pollination or production of human food.
Acreage Requirements
To qualify for the 1-D-1 Ag valuation, the land must be between 5 and 20 acres. This specific range is mandated by state law to ensure the scale of beekeeping activity is consistent with agricultural production.
Degree of Intensity
Landowners must meet the 'degree of intensity' standard, which refers to the number of hives required per acre. This varies by county but typically starts at 6 hives for the first 5 acres.