62-Acre Mixed Post Oak & Loblolly Pine Stand — Rains County, Texas
Texas Tax Code §23.71 requires that the land have been "devoted principally to production of timber or forest products" for at least 5 of the preceding 7 years. The following table documents the qualifying history for this property:
| Year | Primary Activity | Timber Production | Qualifies? |
|---|---|---|---|
| 2019 | Active timber management; selective thinning | 72 cords pulpwood harvested | ✓ Yes |
| 2020 | Reforestation; planted 15 ac Loblolly pine seedlings | 1,200 seedlings planted (site prep + planting) | ✓ Yes |
| 2021 | Stand maintenance; firebreak maintenance; herbicide application | Timber stand improvement (TSI) | ✓ Yes |
| 2022 | Growth year; monitoring; first thinning of 2020 planting | Pre-commercial thinning of pine plantation | ✓ Yes |
| 2023 | Selective hardwood harvest; Post Oak saw timber | 22 MBF saw timber + 45 cords pulpwood | ✓ Yes |
| 2024 | Reforestation of harvested areas; firebreak mowing | 850 seedlings planted; TSI on 8 ac | ✓ Yes |
| 2025 | Stand maintenance; boundary marking; management plan update | Ongoing timber management | ✓ Yes |
| Map Unit | Soil Name | Acres | Timber Stand | Site Index (Pine) | Forestry Group |
|---|---|---|---|---|---|
| BsC2 | Bowie fine sandy loam, 3-8% | 22.6 | Stand A & B | SI 75 | 5C — Moderate Pine |
| SkD | Silstid loamy fine sand, 3-5% | 16.2 | Stand A & B | SI 70 | 6A — Mod-Low Pine |
| KaB | Kaufman clay, 1-3% | 9.4 | Stand C (bottomland) | N/A | 3B — Hardwood Bottomland |
| WtB | Whitesboro loam, 0-2% | 13.9 | Stand B (transition) | SI 80 | 4B — Good Pine |
Source: USDA-NRCS SSURGO Database, Hopkins-Rains County Soil Survey (TX287). Site Index values from Texas A&M Forest Service productivity tables for Loblolly Pine in East Texas Region 3.
Species Mix: Post Oak (55%), Blackjack Oak (20%), Black Hickory (10%), Cedar Elm (8%), Other (7%)
Age Class: Uneven-aged, 30–80 years
Condition: Semi-open canopy with native grass understory. Selective harvest in 2023 removed 22 MBF saw timber from mature Post Oaks (24"+ DBH). Remaining stand in good health with strong natural regeneration.
Management: Selection harvest system; maintain ~70 sq ft/ac basal area
Species: Loblolly Pine (Pinus taeda) — improved genetics seedlings
Planted: 2020 (15 ac) and 2024 (5.8 ac replant)—700 trees/ac spacing (7×9 ft)
Age Class: Even-aged, 2–6 years
Condition: 2020 planting: 92% survival, good crown development, pre-commercial thin completed 2022. 2024 planting: 88% survival after first growing season. Herbicide site prep performed prior to each planting.
Management: Even-aged plantation management; commercial thin at age 12–15, final harvest age 25–30
Species Mix: Cedar Elm (30%), Water Oak (25%), Black Walnut (20%), Sweetgum (15%), Other (10%)
Age Class: Uneven-aged, 20–60 years
Condition: Riparian corridor along unnamed tributary of Sabine River system. Dense canopy providing streambank stabilization. Black Walnut veneer-quality specimens identified for future selective harvest (est. 2030).
Management: Minimal intervention; protect riparian buffer; mark veneer-quality Black Walnuts
This management plan has been prepared in consultation with East Texas Forestry Consultants, LLC (Texas Registered Forester License #2847) and follows Texas A&M Forest Service guidelines for smallholder timber operations in the East Texas Timberlands region.
| Year(s) | Stand | Activity | Expected Output |
|---|---|---|---|
| 2026 | A | Timber Stand Improvement (TSI): cull undesirable hardwoods, improve spacing | 15 cords low-grade pulpwood |
| 2026 | B | Herbicide release (2024 planting); monitor 2020 planting growth | — |
| 2027 | All | Firebreak maintenance; boundary line marking; prescribed burn (5 ac Stand A) | — |
| 2028–2030 | A | Selective harvest of mature Post Oaks (20"+ DBH) | Est. 18–25 MBF saw timber |
| 2032 | B | First commercial thinning — 2020 planting (age 12) | Est. 30–40 cords pulpwood |
| 2030 | C | Selective Black Walnut veneer harvest (3-5 stems) | Est. 800–1,200 BF veneer |
| 2035 | B | Second thinning — 2020 planting (age 15) | Est. 25 cords pulpwood + 5 MBF chip-n-saw |
| Annual | All | Firebreak mowing (2x/year), road maintenance, boundary marking | — |
The management activities described above meet or exceed the degree of intensity generally accepted in the Rains County area for timber production. Comparable small-tract operations in surrounding East Texas counties (Hopkins, Wood, Van Zandt) operating at similar intensity levels have been approved for 1-d-1 timber valuation. The Texas A&M Forest Service Region 3 office (contact: 903-297-5406) confirms that active plantation management with periodic selective harvest qualifies as timber production at the accepted intensity level for this region.
| Year | Product | Volume | Buyer | Gross Revenue |
|---|---|---|---|---|
| 2019 | Pine Pulpwood | 72 cords | International Paper (Texarkana Mill) | $2,880 |
| 2023 | Post Oak Saw Timber | 22 MBF | Henderson Sawmill, LLC | $6,820 |
| 2023 | Hardwood Pulpwood | 45 cords | Georgia-Pacific (Corrigan Mill) | $1,575 |
| Total Documented Revenue (7 years) | $11,275 | |||
| Year | Activity | Cost |
|---|---|---|
| 2020 | Site prep + herbicide (15 ac) | $2,625 |
| 2020 | Loblolly pine seedlings (10,500 @ $0.08) | $840 |
| 2020 | Machine planting labor | $1,125 |
| 2022 | Pre-commercial thinning | $1,350 |
| 2024 | Site prep + planting (5.8 ac) | $1,740 |
| 2025 | Professional management plan | $750 |
| Annual | Firebreak mowing & road maintenance | $600/yr |
| Total Investment (7 years) | $12,630 | |
| Metric | Market Value | 1-d-1 Timber Productivity Value |
|---|---|---|
| Per-Acre Valuation | $5,200/ac (avg Rains Co. rural land) | $480/ac (timber productivity rate) |
| Timber Land Value (58.6 ac) | $304,720 | $28,128 |
| Homesite (3.5 ac, at market) | $18,200 | $18,200 (not eligible) |
| Total Assessed Value | $322,920 | $46,328 |
| Estimated Tax (@ $2.85/$100) | $9,203/yr | $1,320/yr |
| Annual Savings | $7,883/yr estimated savings | |
Note: Values are estimates based on 2025 average Rains County land values and combined tax rate. Actual values will be determined by the Chief Appraiser using the Comptroller's timber productivity value for the applicable year.
I/We certify that the information provided in this application is true and correct. I/We understand that approval of this application qualifies the property for appraisal based on the land's capacity to produce timber rather than market value. I/We understand that a change in use of the land to a non-timber purpose may result in the imposition of rollback taxes.
Robert Timberwood
Linda Timberwood
Texas A&M Forest Service — Region 3
Contact: (903) 297-5406
Resources for smallholder timber management plans available at no charge.