Polk County, TX — Ag Exemption Requirements (2026)
Polk County occupies the forested East Texas lake country northeast of Houston, where cattle pasture, hay fields, and timber operations are common rural land uses. Polk Central Appraisal District's guidelines are particularly useful for grazing landowners because they publish separate improved- and unimproved-pasture stocking rates, along with minimum herd standards and hay-production requirements.
Grazing Intensity Standards
| Pasture Type | Acres per Animal Unit | Confidence |
|---|---|---|
| unimproved | 7 acres / AU | ✓ Verified |
| improved | 3 acres / AU | ✓ 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 calf | 1 | County-published |
| horse | 1 | County-published |
| bull | 1.5 | County-published |
| calf | 0.5 | County-published |
| colt | 0.5 | County-published |
| goat | 0.1666666667 | County-published |
| sheep | 0.1666666667 | County-published |
| sow with pigs | 1 | County-published |
| shoat | 0.5 | County-published |
Required Documents
- Form 50-129, Application for 1-d-1 (Open-Space) Agricultural Use Appraisal
- Documentation of agricultural usage covering at least five (5) years, if this is the first time application and the property has not received the open-space valuation in previous years
- Federal income tax schedules showing agricultural operation, copies of any ASCA commodity payments received, or copies of pasture lease, share-cropping agreements, etc.
Discretionary Caveats
"*These guidelines are used as a general guide for qualifying land. There may be circumstances in your agricultural operation, which allow it to qualify based upon its own merit. Exceptions to the general rule will be handled on a case by case basis."
"The guidelines are a general rule only. Each application should be considered on its own merit, as there may be circumstances in an operation, which would allow a tract to be qualified. Therefore, final discretion should be left to the Chief Appraiser."
"Beekeeping intensity standards not found in published document — confirm with CAD."
"Minimum acreage not stated in published document — confirm with CAD."
Frequently Asked Questions — Polk County
- Polk CAD's improved-pasture standard is one animal unit per 3 acres. Dividing 24 acres by 3 gives 8 animal units, which also matches the guideline's minimum of 8 animal units for cows or horses on improved land.
- Polk CAD requires one animal unit per 7 acres of unimproved pasture. Eight animal units therefore require 8 × 7 = 56 acres of unimproved pasture.
- The guideline applies to hay fields of 15 acres or larger. It calls for fertilizer at least once a year and 2 cuttings annually producing 3 round bales or 50 square bales per acre.
- Polk CAD defines 6 goats or sheep as 1 animal unit. That means 35 goats equal 35 ÷ 6 = 5.83 animal units.
Polk Central Appraisal District
- Phone
- 936-327-2174
- support@polkcad.org
- Address
- 114 Matthews St. Livingston, TX 77351-3425
- Website
- https://www.polkcad.org
Nearby Counties
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