Texas law, effective January 1, 2012, made it possible for beekeeping to qualify for an Agricultural Valuation (commonly called "ag exemption" - see below) on property taxes. This is covered in the Tax Code under Chapter 23, Subchapter D, Sect. 23.51 (1) and (2).

An Agriculture Exemption is not actually an Exemption but rather a Special Valuation. If a portion or all of a property is deemed eligible to receive an Agricultural Valuation, that property will receive a Production Value along with its Market Value. The tax savings that a property receives depends on the current Market Value of the property and what type of Ag Valuation you are requesting. For example, Native Pasture areas can have a lower Ag valuation than Dry Crop areas and generally both are lower than the market value that the taxes would normally be based on.

There are several key phrases and requirements to this law. Sect. 23.51 (1) covers the definition of "qualified open-space land". Specifics state land that has an established agricultural use history for five of the preceding seven years. Record keeping is critical. Registration and permitting with Texas Apiary Inspection Service (TAIS) helps establish this history. Wording of the law states agricultural use to the degree of intensity generally accepted in the area. Each local appraisal district sets their own standards as the accepted degree of intensity. Most appraisal districts use a minimum of six colonies (beehives) as a standard. That is the accepted definition of an apiary from Texas bee law under the Agriculture Code, Title 6, subtitle A, Chapter 131, Sect. 131.001 (2).