Drought-sale tax flag: Fort Bend County, TX
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Fort Bend County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Fort Bend County, TX, Austin County, TX, Brazoria County, TX, Harris County, TX, Waller County, TX, Wharton County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Fort Bend County, TX, Austin County, TX, Brazoria County, TX, Harris County, TX, Waller County, TX, Wharton County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Fort Bend County, TX, Austin County, TX, Brazoria County, TX, Harris County, TX, Waller County, TX, Wharton County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Fort Bend County, TX, Austin County, TX, Brazoria County, TX, Harris County, TX, Waller County, TX, Wharton County, TX | Not so far through Nov 1, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Fort Bend County since Apr 21, 2025: S6178 (drought-fast track, primary, Apr 10, 2026); S6129 (drought-fast track, contiguous, Jan 12, 2026); S6109 (drought-fast track, contiguous, Dec 29, 2025); S5973 (drought-fast track, contiguous, Apr 21, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.