Lee County, TX — Ag Exemption Requirements (2026)
Lee County lies east of Austin in the Post Oak Savannah, where cattle grazing, hay meadows, cropland, orchards, and beekeeping are recognized agricultural uses. Lee CAD's guidelines are particularly useful for smaller rural tracts because they pair pasture-specific stocking rates with a five-animal-unit livestock threshold and define separate acreage standards for hay, crops, orchards, and apiaries.
Grazing Intensity Standards
| Pasture Type | Acres per Animal Unit | Confidence |
|---|---|---|
| Improved Pasture | 5 acres / AU | ✓ Verified |
| Native Pasture | 8 acres / AU | ✓ Verified |
| Brush Pasture | 15 acres / AU | ✓ Verified |
Beekeeping Intensity Standards
| Acreage Range | Base Hives | Extra Hives/Acre (above base) | Confidence |
|---|---|---|---|
| 5–20 acres | 6 | 0.4 | ✓ Verified |
Animal Unit Equivalencies
An animal unit (AU) is a standardized measure used to compare livestock of different sizes. One AU = one 1,000-lb cow. Your total stocking rate is calculated in AUs, then multiplied by the acres-per-AU standard for your pasture type. These values are published by the county.
| Animal | Animal Units | Source |
|---|---|---|
| cow | 1 | County-published |
| cow and calf | 1 | County-published |
| horse | 1 | County-published |
| bull | 1.5 | County-published |
| calf 500 lb | 0.5 | County-published |
| colt | 0.5 | County-published |
| goat | 0.1666666667 | County-published |
| sheep | 0.1666666667 | County-published |
| miniature horse | 0.5 | County-published |
| miniature donkey | 0.5 | County-published |
Wildlife Management Option
Lee County allows wildlife management as a qualifying use. Landowners must implement at least 3 of the seven recognized wildlife management practices defined by Texas Parks and Wildlife.
The property must be actively qualified under 1-d or 1-d-1 before changing to Wildlife Management. A stand-alone tract requires 16.7 acres; tracts that are part of a wildlife management association or are endangered-species tracts require 11.1 acres. The owner must practice at least three of seven listed practices and submit a 1-d-1 application with a Wildlife Management Plan using the appropriate Texas Parks & Wildlife Department form.
Required Documents
- Form 50-129, Application for 1-d-1 (Open-Space) Agricultural Use Appraisal
- Wildlife Management Plan for the property using the appropriate Texas Parks & Wildlife Department form, if applying for wildlife management
- Written verification of participation in a larger family operation, if a small tract is used as part of that operation
- Registration of the apiary, certificate of inspection, branding information, and export, import or intra-state permits if required by the Texas Apiary Inspection Service for the type of hive movement encountered
Discretionary Caveats
"These guidelines are general in nature and each tract is considered on its own merits and characteristics. The land must pass a site review."
"It should be noted that these guidelines are to be used as a general guide for qualifying agricultural land. Exceptions to the general rule will be handled on a case by case basis."
"Operator may be asked to provide documentation of management practices, expenses and sales, if necessary."
"Operator may be asked to show evidence that he is not engaged in a hobby according to the guidelines set out in Reference Section 183 of the IRS Regulations."
"The District may require copies of: Registration of the apiary, certificate of inspection, branding information, and export, import or intra-state permits if required by the Texas Apiary Inspection Service for the type of hive movement encountered."
"The land must produce sufficient forage to sustain a minimum of 5 animal units on a year-round basis satisfying the intensity levels. Rotational grazing must be at least 180 days and the intensity doubled."
"Native Pasture is published as a range of 8-10 acres per animal unit; the intensity entry records the stated lower bound and preserves the full range above."
Frequently Asked Questions — Lee County
- Lee CAD lists improved pasture at 1 animal unit per 5 acres. Twenty-five acres ÷ 5 acres per AU = 5 animal units, which meets the district's stated five-animal-unit livestock threshold.
- Lee CAD's brush-pasture rate is 1 animal unit per 15 acres. Thirty acres ÷ 15 acres per AU = 2 animal units; that is below the stated five-animal-unit year-round livestock threshold.
- The guidelines allow beekeeping on 5 to 20 acres and publish a minimum of 6 mainframe hives at 5 acres and 12 mainframe hives at 20 acres. They do not publish intermediate acreage bands, so confirm any intermediate hive count with Lee CAD.
- A 16.7-acre stand-alone tract meets Lee CAD's stated wildlife acreage threshold, but it must already be actively qualified under 1-d or 1-d-1, have a TPWD-form wildlife plan, and carry out at least 3 of the 7 listed practices.
Lee Central Appraisal District
- Phone
- 979-542-9618
- info@leecad.net
- Address
- 898 E. Richmond St., Suite 100 Giddings, TX 78942-4252
- Website
- https://www.lee-cad.org
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