Walker County Timber Valuation: New 20-Acre Minimum Starting in 2027
Starting with the 2027 tax year, the Walker County Appraisal District (Walker CAD) will require at least 20 acres for timber productivity valuation. The old minimum was 10 acres.
Walker CAD has been mailing a notice about the change, and affected owners will also receive a reapplication request from the chief appraiser. The change applies to owners of 10 to 20 acres that currently receive the timber valuation. Those owners have until April 30, 2028 to reapply, and smaller tracts may qualify under a different valuation. Owners with 20 or more qualifying acres are not affected.
What’s Changing, and Why
Timber productivity valuation is one of the special “1-d-1” valuations under Texas law. Your land is taxed on what it can produce in timber instead of what it would sell for. That usually means a much lower tax bill.
To qualify, the land has to be used mainly to grow timber at a level that is typical for the area. Harvesting is part of timber management. According to Walker CAD, commercial timber harvesting on tracts under 20 acres is no longer common here. With input from the Walker County Agriculture Advisory Board, the district decided a 10-acre tract no longer meets that standard.
Does this apply to you? Only if both are true:
- Your land currently has timber productivity valuation.
- Your qualified land is less than 20 acres.
Your Options: Wildlife Management or Agricultural Use
Tracts under 20 acres will need to reapply rather than carry over the timber valuation. Smaller tracts may still qualify for a different 1-d-1 valuation: wildlife management or agricultural use, if they meet local guidelines.
Wildlife management is the option many owners of smaller timber tracts choose, and you may already be doing some of the work. You need to actively use the land in at least 3 of these 7 ways to support native wildlife:
| Activity | Examples |
|---|---|
| Habitat control | Managing brush, removing invasive plants |
| Erosion control | Repairing gullies, planting cover |
| Predator control | Managing predators of wildlife |
| Supplemental water | Ponds, troughs |
| Supplemental food | Feeders, food plots |
| Supplemental shelter | Brush piles, nest boxes |
| Census | Counting animals |
You’ll also need to:
- Have a written wildlife management plan.
- Meet the minimum acreage: at least 10 acres if you owned the land last year, or 12.5 acres if you’re a new owner of a newly subdivided tract. (Tracts in a wildlife management association or used for endangered species have a 10-acre minimum.)
- File an application by April 30, 2028.
- File a short annual report each year.
Walker CAD reviews each application, so starting early is helpful.
Next Steps
Land that is not requalified by the deadline would be appraised at market value. Walker CAD outlines these steps:
- Watch your mail for a reapplication request from the chief appraiser, and check the acreage they list as currently under timber valuation.
- Compare your land to the approved wildlife management activities above.
- Write a wildlife management plan, or get help from a local provider.
- Send in your application and plan as soon as you can after the request arrives. The final deadline is April 30, 2028.
Questions? Contact the Walker County Appraisal District: 1060 Hwy 190 East, Huntsville, 936-295-0402, walkercad.org. Hours are Monday–Friday, 8:00 am–4:30 pm, and Spanish is available.
Buying, Selling or Subdividing Land Tracts Under 20 Acres?
The change is also worth knowing about if you’re buying or selling or subdividing land.
- Buyers: If a 10- to 20-acre property is listed with a “timber exemption,” ask whether it will need to switch to wildlife or ag valuation, and who will handle the application.
- Sellers: Knowing your property’s current valuation and having a plan (or a wildlife management plan already in place) can make your property easier to sell.
- Splitting a larger tract: If a timber tract is divided and sold, the new owner of a split-out piece generally needs at least 12.5 acres to qualify for wildlife management valuation.
We’ve been helping buyers and sellers with rural land in Walker County and the surrounding area since 1970. If you’re thinking about buying or selling acreage and want to talk through how this change might affect you, call Markham Realty at (936) 295-5989.
Source: Walker County Appraisal District notice to timber land owners, received November 2026. For questions about your specific property, contact Walker CAD directly. This post is general information, not tax or legal advice.