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Ag land property tax in Oklahoma, Kansas and New Mexico

Last checked Oct 18, 2026 OK, KS, NM · about 4 min read

Texas ranchers talk about the "ag exemption." Its neighbors do the same thing in their own ways. In each of these three states, qualifying farm and ranch land is valued for property tax by what it can produce ("use value"), not what a buyer would pay.

Here's how each works and what, if anything, you need to file.

Oklahoma

  • Who values it: your county assessor, following rules from the Ad Valorem Division of the Oklahoma Tax Commission.
  • How: ag land is valued by its use, using a cash-rent income approach. The inputs are NRCS soil maps (NRCS is USDA's Natural Resources Conservation Service), soil productivity ratings, the land's ag use category and a yearly capitalization rate set by the Tax Commission.
  • Valuation date: January 1 each year, based on how the land was actually used the year before.
  • Yearly cap: the Oklahoma Constitution (Art. X, §8B) limits yearly increases in taxable value on agricultural land to 3%. The cap doesn't apply in a year the property changes hands or is improved.
  • Possible change: State Question 847 is on the Nov. 3, 2026 ballot. It would lower that cap for homestead and agricultural property starting with tax year 2027. Check the result with your county assessor.
  • Do I file? Ag land is classified by use. Ask your assessor whether they need anything from you, and what to do if your land's use or classification looks wrong.

Kansas

  • Who values it: the state Property Valuation Division (PVD) of the Kansas Department of Revenue sets ag land values every year. Your county appraiser doesn't set the value. The county's job is to list each parcel's correct current use and acreage.
  • How: values come from an 8-year average of the landlord's share of net income, divided by a capitalization rate. For grassland, it's the landlord's net rental income. Soil productivity indexes from NRCS and K-State are used.
  • Use classes: dry cropland, irrigated land, tame grass and native grass.
  • Do I file? There's no statewide ag application like Texas has. Do check your valuation notice to make sure your acres are listed under the right use. If they're wrong, contact your county appraiser and follow the appeal deadlines on the notice.

New Mexico

  • How: land used primarily for agricultural purposes is valued on its capacity to produce. For grazing land, that means carrying capacity, figured in animal units.
  • What counts: producing crops, livestock and other ag products; land in a federal soil conservation program; land rested to keep its productive capacity. Land rested because of at least moderate drought for 8 weeks in a row the year before also counts, if it was in ag use the year before that.
  • You must apply to your county assessor:
  • in the first year you claim the ag valuation, or
  • in any year right after a year it wasn't valued that way.
  • Deadline: no later than 30 days after the assessor mails your notice of valuation. Once approved, you don't reapply as long as the use doesn't change.
  • If the use changes: you must report it to the assessor by the last day of February of the next tax year. Failing to report can bring a penalty: the greater of $25 or 25% of the tax difference.
  • Hunting is not counted when deciding whether land is primarily agricultural.

What to do next

  1. Read your valuation notice when it comes. Check the use class and acres.
  2. Call your county assessor or appraiser if anything looks off. Appeal windows are short.
  3. Keep proof of ag use, such as leases, sale barn tickets, FSA records and grazing records.
  4. New Mexico landowners: if you bought land or your land wasn't on ag value last year, apply within 30 days of the notice.
  5. For questions about your own tax bill, talk with a tax professional.

Cownty keeps a deadlines calendar that includes state ag-land tax dates.

Cownty is an independent service and is not affiliated with any tax agency or government. This is general information, not legal or tax advice. Your county assessor or appraiser and state law control.

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Official sources

Rules and dates checked against these pages on Oct 18, 2026. Information only, not legal, tax, insurance or financial advice: the agency decides. Not affiliated with USDA or any government agency.

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