Drought-sale tax flag: Jim Hogg 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 Jim Hogg County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Jim Hogg County, TX, Brooks County, TX, Duval County, TX, Starr County, TX, Webb County, TX, Zapata County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Jim Hogg County, TX, Brooks County, TX, Duval County, TX, Starr County, TX, Webb County, TX, Zapata County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Jim Hogg County, TX, Brooks County, TX, Duval County, TX, Starr County, TX, Webb County, TX, Zapata County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Jim Hogg County, TX, Brooks County, TX, Duval County, TX, Starr County, TX, Webb County, TX, Zapata 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 Jim Hogg County since Mar 31, 2025: S6178 (drought-fast track, primary, Apr 10, 2026); S6059 (excessive rain, flood, and severe storms, contiguous, Sep 30, 2025); S5959 (drought-fast track, primary, Mar 31, 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.