40.6 acres (38.2 ac hay meadow, 2.4 ac homesite/barn)
Tax Account Numbers
R000056780, R000056781
Current Valuation
Market Value — requesting 1-d-1 Agricultural
Primary Agricultural Use
Commercial Hay Production — Coastal Bermuda
02 Appraisal District Filing Information
Appraisal District
Rains County Appraisal District
Chief Appraiser
Sherri McCall
Address
145 Doris Briggs Pkwy, Emory, TX 75440
Phone / Web
(903) 473-2391 / www.rainscad.org
Filing Deadline: April 30, 2026. Hay production is a well-established form of agricultural use under Texas Tax Code §23.51. Rains County requires a minimum of 2 cuttings per year to demonstrate commercial intent.
03 Hay Production History (5-of-7 Year Requirement)
Year
Activities
Production
Qualifies?
2019
3 cuttings; fertilized Mar & Jun; weed control
220 round bales (4x5)
✓ Yes
2020
2 cuttings (drought year); emergency irrigation on 10 ac
145 round bales
✓ Yes
2021
3 cuttings; overseeded 8 ac with improved Tifton 85
3 cuttings (est.); fertilizer applied; stand maintenance
265 round bales (est.)
✓ Yes
Qualification Met: Continuous commercial hay production with 7 of 7 qualifying years. Exceeds 2-cut minimum in all non-drought years.
04 Property & Hay Field Map
Elevation Range
420 ft — 445 ft ASL
Dominant Slope
1–4% (nearly level to gently sloping)
Drainage Basin
Sabine River — Lake Fork Creek
Irrigation
10 ac center-pivot (supplemental)
Hay Meadow & Equipment Map
05 Soil & Forage Analysis
Map Unit
Soil Name
Acres
Field
Hay Yield (tons/ac/yr)
Quality
WtA
Whitesboro loam, 0–2%
18.6
A
5.2
Premium — Deep alluvial
BsB
Bowie fine sandy loam, 1–3%
12.4
A & B
4.1
Good — Well-drained
SkC
Silstid loamy fine sand, 3–5%
7.2
B
3.4
Moderate — Sandy
Yield Summary: Weighted-average hay yield is 4.5 tons/acre/year across 38.2 acres, producing an estimated 172 tons annually. At ~750 lbs/bale, this equals approximately 275 round bales — consistent with actual production records.
06 Hay Harvest & Management Plan
Annual Cutting Schedule
Cutting
Timing
Fields
Expected Yield
Notes
1st Cutting
Late May
A & B
100–110 bales
Highest protein; cut at boot stage for quality
2nd Cutting
Mid-July
A & B
90–100 bales
Heaviest tonnage; fertilize immediately after 1st cut
3rd Cutting
Late September
A only
60–70 bales
Final cut; allow 4-week regrowth before frost
Fertilization & Maintenance
Activity
Timing
Rate/Method
Spring Fertilization
March
200 lbs/ac 13-13-13 (all fields)
Mid-Season Nitrogen
June (after 1st cut)
100 lbs/ac ammonium sulfate
Broadleaf Weed Control
April
2,4-D amine spray (spot or broadcast)
Soil Testing
Every 2–3 years
Texas A&M Soil Lab; pH target 6.0–6.5
Lime Application
As needed (fall)
1 ton/ac where pH < 5.8
Equipment: John Deere 5075M tractor, Vermeer 504R round baler, Kuhn 10' disc mower, Sitrex tedder/rake. All equipment owned — no custom hiring required.
07 Production & Income History
Category
2023
2024
2025
Production
Round Bales Produced (4x5)
275
280
265
Bales Sold
200
210
195
Bales Retained (personal use/neighbors)
75
70
70
Income
Hay Sales ($55–65/bale)
$12,000
$12,600
$11,700
Total Revenue
$12,000
$12,600
$11,700
Expenses
Fertilizer & Lime
$3,800
$4,200
$3,900
Fuel & Equipment Repair
$2,200
$2,500
$2,100
Twine, Net Wrap, Supplies
$800
$850
$780
Net Income
$5,200
$5,050
$4,920
Income Intent Satisfied: 3-year average net income of $5,057/yr from commercial hay sales to local ranchers and feed stores.
08 Tax Valuation Comparison
Method
Value/Acre
Acres
Assessed Value
Market Value (current)
$9,200/ac
38.2
$351,440
Ag (1-d-1) — Improved Hay Meadow
$230/ac
38.2
$8,786
$7,205
Annual Tax — Market Value
$1,079
Annual Tax — Agricultural Value
$6,126
Estimated Annual Tax Savings
5-Year Projection: Estimated $30,630 in cumulative savings. Filing fee recovered in first 9 days of savings.
Rollback Warning: Ceasing hay production triggers 5-year rollback + 7% interest. Estimated liability: ~$36,230.
09 Certification & Signatures
I certify that the information provided is true and correct, and that this property is principally devoted to hay production as agricultural use under Texas Tax Code §23.51.
Prepared by Exemption.Land — USDA-NRCS soil data, Texas A&M AgriLife Extension hay production guidelines, and Rains County CAD requirements.