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Temporary Cessation of Agricultural Use During Drought

Texas Comptroller of Public Accounts · State program

Maintains open-space agricultural appraisal during drought-related downtime; no dollar amount stated

Texas preserves open-space land appraisal when drought forces a temporary pause in agricultural use. It is a property tax appraisal rule rather than a direct homeowner payment.

Last verified: September 3, 2026

Program details

How it works

Tax Code Section 23.522 says eligibility for open space appraisal does not end just because land stops being used principally for agriculture at the intensity generally accepted in the area if a drought declared by the Governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production.

What the money covers

This protects special agricultural appraisal treatment. It does not pay for repairs or damage.

Key conditions

  • The owner must intend to resume the land’s agricultural use at the end of the declared drought.
  • The drought must be declared by the Governor.
  • The pause in agricultural production must be necessary because of the drought.

Application details

The source page does not give a separate filing form, deadline, or dollar amount for this rule.

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