Texas 1-D-1 Open Space Rule

Effective January 1, 2012, the Texas Legislature added another agricultural use for purposes of open space land appraisal. Tax Code Section 23.51 (2) was amended to include the definition of agricultural use “the use of land to raise or keep bees for pollination or for the production of human food or other tangible products having a commercial value, provided that the land used is not less than 5 or more than 20 acres.” This Provision permits the owner to raise or keep bees for two purposes (1) pollination or (2) the production of human food or products that have commercial value. The minimum degree of intensity was established using Section 131.001 of the Texas Agricultural Code’s definition of an apiary as a place where six or more colonies of bees or nuclei of bees are kept. A colony is the hive and its equipment and appurtenances including bees, comb, honey, pollen and brood. When a property owner initially seeks qualification for agricultural use appraisal for beekeeping, they must show proof of history of agricultural use on the land for five (5) of the preceding seven (7) years. Acreage with a Homestead Exemption will not be considered for agricultural history of use or for agricultural valuation; this also means that if you have a 5-acre parcel with a homestead you will not meet the minimum of 5 acres used for a beekeeping operation. You must have a minimum of 5 acres plus additional acreage to account for your homestead improvement to qualify for this agricultural valuation.


FAQs

How much land is required when using honeybees?

The requirement is to have a minimum of 5 acres but not exceeding 20 acres. This is not including any land you have a homestead exemption on.

How many hives do i need?

Generally there is a minimum of 6 hives required for 5 acres with a hive added for each additional 2.5 acres. The hive intensity usually caps at 12 hives. This can differ from county to county so TAES would verify this.

How soon do I qualify?

You will become eligible for this ag exemption after having any ag on your property for 5 of the previous 7 years.

What if my property already has a current ag exemption ?

You are able to transfer your exemption from any of the other qualifiable exemptions to honeybees.

Can i combine bees with my current exemption?

Having honeybees will not combine with any other exemption, so you will have to decide between which one you want.

What if i sale the property?

Tax exemptions are transferable when the property owner changes.