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Smith County, TX — Ag Exemption Requirements (2026)

Last verified 2026-07-12 · Source: Smith County Appraisal District official guidelines

Smith County is in East Texas around Tyler, between the Dallas–Fort Worth region and the Piney Woods, where cattle and other livestock, improved pasture, cropland, timber, and apiaries are recognized agricultural uses. Smith CAD’s published guidelines are particularly useful for small and mixed pasture operations because they distinguish native or wooded pasture from improved pasture, state a two-animal-unit minimum, and set supplemental-feeding expectations for smaller grazing tracts.

Min. Acreage
5 ac
History Requirement
Land must have been devoted principally to agricultural use for five of the preceding seven years preceding the year when an application is filed.
Application Window
January 1 – April 30
CAD Phone

Grazing Intensity Standards

Pasture Type Acres per Animal Unit Confidence
native/wooded pasture 10 acres / AU ✓ Verified
improved pasture 5 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
cows/bulls over 2 years 1 County-published
calves under 2 years 0.8 County-published
sheep/goats 0.15 County-published
alpaca 0.15 County-published
llama 0.5 County-published
equine over 2 years 1 County-published
equine under 2 years 0.8 County-published
donkeys 0.5 County-published

Wildlife Management Option

Smith 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.

Using land for wildlife management is an agricultural use, if such land was previously qualified open-space land or timberland and is actively used for wildlife management. Wildlife management land must be used in at least three of seven specific ways to propagate a sustaining breeding, migrating or wintering population of indigenous wild animals for human use.

Required Documents

  • Form 50-129, Application for 1-d-1 (Open-Space) Agricultural Use Appraisal
  • Wildlife management plan, if applying for wildlife management

Discretionary Caveats

⚠ Not a fixed rule — confirm with the CAD.

"It should be noted that these guidelines are to be used as a general guide for qualifying agricultural land. Applications are reviewed on a case-by-case basis."

⚠ Not a fixed rule — confirm with the CAD.

"The Chief Appraiser must determine which use is primary."

⚠ Not a fixed rule — confirm with the CAD.

"Minimal animal units - 2"

⚠ Not a fixed rule — confirm with the CAD.

"Any acreage under the amount of 20 acres, when grazing livestock, a landowner must show the ability to provide supplemental feeding."

⚠ Not a fixed rule — confirm with the CAD.

"Any acreage under the amount of 10 acres, when grazing livestock, a landowner must show the ability to provide supplemental feeding."

⚠ Not a fixed rule — confirm with the CAD.

"Beekeeping intensity standards not found in published document — confirm with CAD."

Frequently Asked Questions — Smith County

Smith County Appraisal District

Phone
903-510-8600
Email
chiefappraiser@scad.org
Address
245 S. S.E. Loop 323, Tyler, TX 75702-6456
Website
https://www.smithcad.org

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LandTally is an informational and record-keeping tool. It does not provide tax, legal, or appraisal advice, and is not affiliated with any county appraisal district. Requirements are set by your county and may change — always confirm details with your county appraisal district before acting.

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