What Is a Timber Valuation (1-D-1T)?
Under Texas Tax Code §23.73, qualifying timberland can receive a special appraisal based on the land's productivity value for timber production rather than its market value. This is commonly called a "timber exemption" or "1-D-1T valuation." The tax savings can be substantial — timberland market values of $3,000-$6,000+ per acre are reduced to productivity values of $100-$300 per acre for tax purposes.
Requirements for Timber Valuation
To qualify for and maintain a 1-D-1T timber valuation, your property must be actively and primarily used for timber production, have an active timber management plan prepared or approved by a registered professional forester, have been in qualifying timber use for at least 5 of the preceding 7 years, and meet your county appraisal district's specific timber management standards.
Timber Management Plan Requirements
Your timber management plan is the foundation of your 1-D-1T valuation. It must be prepared or reviewed by a registered professional forester and typically covers a 10-year planning period. The plan should include a current forest inventory (species, age classes, stand density, volume estimates), specific management objectives (timber production, pine plantation, hardwood management), a harvest schedule with projected volumes and timing, reforestation plans following harvest, prescribed burning schedules (if applicable), and pest and disease management strategies.
LandComply tracks your timber management plan's expiration date and sends renewal reminders well in advance — preventing the common problem of plans expiring without the landowner's knowledge.
What LandComply Tracks for Timber Operations
LandComply's timber module is designed around the activities that Form 50-167 and your CAD require. This includes timber management plan status (active, expiring, renewal needed), harvest records (acres harvested, volume in board feet or tons, species, sale records), reforestation activities (planting dates, species, acres, seedling counts), prescribed burning records (dates, acres, conditions, results), thinning and stand improvement activities, firebreak and road maintenance, pest and disease management observations and treatments, boundary line maintenance, and timber sale contracts and revenue records.
Filing Form 50-167
Form 50-167 (Application for 1-d-1 Open-Space Timberland Appraisal) is the official form filed with your county appraisal district for timber valuations. LandComply auto-generates this form from your logged activities — populated with your property details, timber management activities, and supporting documentation. Print, sign, and submit to your CAD.
East Texas Timber Counties
The majority of Texas timber operations are concentrated in the Pineywoods ecoregion of East Texas, including counties like Angelina, Nacogdoches, Cherokee, Polk, Tyler, Jasper, Newton, Sabine, San Augustine, and Shelby. Pine plantations (loblolly, shortleaf, slash) dominate commercial timber production, with hardwood operations (oak, sweetgum, hickory) in bottomland areas. LandComply provides county-specific timber compliance guides for all East Texas timber counties.
Track Your Timber Management Activities
From harvest records to reforestation logs to prescribed burns — everything your CAD needs, documented digitally as it happens.
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