Smith County, TX — Ag Exemption Requirements (2026)
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.
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
"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."
"The Chief Appraiser must determine which use is primary."
"Minimal animal units - 2"
"Any acreage under the amount of 20 acres, when grazing livestock, a landowner must show the ability to provide supplemental feeding."
"Any acreage under the amount of 10 acres, when grazing livestock, a landowner must show the ability to provide supplemental feeding."
"Beekeeping intensity standards not found in published document — confirm with CAD."
Frequently Asked Questions — Smith County
- Smith CAD’s native/wooded-pasture rate is 1 animal unit per 10 acres. A 20-acre tract therefore supports 20 ÷ 10 = 2 animal units, which matches the published minimum of 2 animal units; because the tract is under 20 acres only at lower acreage, supplemental-feeding evidence is required for a smaller tract.
- Smith CAD lists 1 head, or 1 animal unit, per 5 acres of improved pasture. Fifteen acres ÷ 5 acres per animal unit = 3 animal units. The document also says grazing acreage under 10 acres must show the ability to provide supplemental feeding.
- No. Smith CAD states that any total acreage under 5 acres will not be eligible for a 1-d-1 Agricultural Open Space Appraisal. Its cropland guideline also recommends a 5-acre minimum.
- The land must previously have qualified as open-space land or timberland, then be actively used for wildlife management. Smith CAD states that the land must be used in at least 3 of 7 specific wildlife-management ways.
Smith County Appraisal District
- Phone
- 903-510-8600
- chiefappraiser@scad.org
- Address
- 245 S. S.E. Loop 323, Tyler, TX 75702-6456
- Website
- https://www.smithcad.org
Nearby Counties
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