Wildlife management valuation in Polk County, Texas

• Grazing Management: Activities should be reviewed annually.
• Prescribed Burning: Plans should indicate a minimum percent of acreage and general burning cycle (eg., minimum of 15 percent of acreage burned over 5 years in the Pineywoods).
• Range Enhancement (Range Reseeding): Range Enhancement should annually affect a minimum of 10% of the total area designated in the plan, or a minimum of 10 acres annually, whichever is smaller, until the project is completed.(standard not yet verified against the source document)
• Timber Management: A minimum of 150 native seedlings/acre/year for the area designated in the plan is required to qualify.
• Riparian Management and Enhancement: A minimum of one Riparian Management and Enhancement project must be implemented and maintained every 10 years to qualify.
• Wetland Enhancement: Annual management as described in management plan, such as water level manipulation qualifies. Construction and maintenance of a new project will qualify for 10 years.
• Habitat Protection for Species of Concern: A minimum of one project must be implemented every 10 years to qualify.
• Prescribed Control of Native, Exotic and Feral Species: The removal or control of exotic vegetation or the conversion of tame grass pastures must affect a minimum of 10% of the area designated in the plan, or 10 acres annually, whichever is smaller.
• Wildlife Restoration: Restoration or enhancement of habitat to good condition for target species, and reintroduction and population management of TPWD approved native species within the carrying capacity of the habitat as part of an approved restoration area at a scale capable of supporting a sustainable population (e.g. eastern turkey).

• Pond Construction and Major Repair: A minimum of one project must be implemented and maintained every 10 years to qualify.
• Gully Shaping: A minimum of one project must be implemented and maintained every 10 years to qualify.
• Streamside, Pond, and Wetland Revegetation: A minimum of one project must be completed every 5 years, affecting a minimum of 3 acres per project.
• Plant Establishment on Critical Areas (Erodible): A minimum of 100 seedlings per acre must be planted and maintained annually on 10 acres or a minimum of 10% (whichever is smaller) of the total designated area treated annually.
• Dike/Levee Construction/Management: A minimum of one project must be completed and maintained every 10 years.
• Establish Water Diversion: A minimum of one project must be completed and maintained every 10 years.

• Predator Management: The predator control plan should be prepared or approved by a competent professional and include the list, duration and intensity of methods to remove the target species annually.
• Imported Red Fire Ant Control: To protect native wildlife species, or their food base, including native fire ant which seem to restrict the spread of the imported fire ant; proper treatment of at least 10 acres or 10% {1/10} of infested area per year, whichever is more.
• Control of Cowbirds: Removal of at least 30 cowbirds annually is required to qualify.
• Grackle/Starling/House Sparrows Control: Removal of at least 30 grackles/starlings/house sparrows annually is required to qualify.

• Marsh/Wetland Restoration or Development: Minimum requirement of one marsh/wetland restored or developed per 5 years; or annual water management of project or existing wetland.
• Spring Development and/or Enhancement: A minimum of one project per 10 years must be completed to qualify. Existing or restored springs consistently managed to prevent degradation qualifies.

• Food Plots: A minimum of 1% of the acreage should be planted in seasonal food plots.(standard not yet verified against the source document)
• Feeders and Mineral Supplementation: A minimum of one free-choice feeder per 320 acres in use during the recommended time period, with a minimum of 16% crude protein feed (See Appendix F for deer), required to qualify.(standard not yet verified against the source document)
• Managing Tame Pasture, Old Fields and Croplands: A minimum of 3 percent of the designated area must be treated annually to qualify.
• Transition Management of Tame Grass Monocultures: A minimum of 25 percent of the designated area must be treated annually to qualify.

• Nest Boxes, Bat Boxes: Number and location of nest boxes should be consistent with habitat needs and territorial requirements of the target species, and sufficient over the area to provide a real supplement to the target population and address an identified severe limiting factor as part of a comprehensive wildlife management plan.
• Brush Piles and Slash Retention: A minimum of 3 percent of the designated area must be treated annually to qualify.
• Fence Line Management: A minimum length of 100 yards of Fence Line Management per 1/4 mile of fence is required annually to qualify.
• Hay Meadow, Pasture and Cropland Management for Wildlife: Mow/shred 1/3 of open areas per year, preferably in strips or mosaic types of patterns, to create "edge" and structural diversity.
• Half-Cutting Trees or Shrubs: A minimum of one clump of trees/shrubs per 50 yards on at least 10 percent of acreage or 10 acres, whichever is smaller, annually to qualify.
• Woody Plant/Shrub Establishment: Planting and protecting native seedlings to establish wind rows and shrub thickets, or to restore wooded habitats within former croplands, tame pastures or CRP land. Plant a minimum of 500 seedlings annually. Plantings should consist of native trees and shrubs that produce hard or soft mast, or provide nesting or escape cover. Plantings should be made in groups to provide both cover and additional food, rather than scattered individual trees.
• Natural Cavity and Snag Development: A minimum of 5 snags per acre, on 5 percent of the acreage, must be retained/created annually to qualify.

• Spotlight Counts: A minimum of three counts, or a minimum of 15 surveyed miles, must be completed annually.
• Aerial Counts: Use of a fixed-wing aircraft or helicopter to count animals. Counts should employ accepted methodology for the region and be performed by a trained individual annually.
• Track Counts: Standardized track counts at scent stations are used to census predators and fur-bearers. Deer numbers may be estimated by counting exit tracks on bare dirt transects that are dragged and counted for 3 continuous days, using accepted methodology. Primarily used where other accepted deer survey methods are not effective (i.e. thick woods).
• Daylight Deer Herd/Wildlife Composition Counts/Photo Stations: Counts should be conducted on standardized transects along 5 mile minimum lines and run at least 3 times (if shorter lines or used, a total of at least 15 miles must be surveyed), or through other standardized methodology to obtain at least 100 observations. On smaller tracts, as least five separate, two hour counts during early morning or late afternoon from deer stands (blinds) may be used.
• Harvest Data Collection/Record Keeping: Collect all age, weight, and antler development data from harvested deer. Age and sex information should be obtained from game birds and waterfowl to determine sex ratios and annual production.
• Browse Utilization Surveys: Annually (normally during the winter) examine deer browse species for degree of utilization on each major vegetative site on the property. A minimum of 30, 12 foot circular, plots are required per each major vegetative site.
• Census of Endangered, Threatened, or Protected Wildlife: Regular, periodic counts of the target species used to enhance management or increase knowledge of local, regional, or state status.
• Census and Monitoring of Nongame Wildlife Species: Regular, periodic counts of nongame wildlife species used to enhance management or increase knowledge of local, regional, or state status. This practice would also include developing checklists of wildlife diversity for the property, and should be a part of a comprehensive wildlife management plan.
• Miscellaneous Counts: Specific species may require special survey techniques. These may include the following and should be addressed in the management plan:

Both are 1-d-1 open-space valuations, not true exemptions. Converting means filing a new 1-d-1 application (Form 50-129) with the wildlife-management section completed, plus a wildlife management plan (TPWD PWD-885), with the appraisal district between January 1 and April 30. Your land must already hold 1-d-1 (or timber) valuation, and wildlife management must become its primary use. In Polk County that means TPWD’s Pineywoods guidelines.

Conversion keeps your existing 1-d-1 productivity valuation with wildlife management as the qualifying use — it is designed to be tax-neutral relative to your current ag valuation. The chief appraiser makes every valuation decision; no software or consultant can promise an outcome.

At least 3 of the 7 statutory practices; many landowners commit to 5 or more for margin. Practices come with region-specific intensity standards — for Pineywoods, the standards are set out in TPWD’s regional guidelines and summarized on this page.

There is no blanket statewide minimum. A minimum-acreage test (the wildlife-use requirement) applies only if your tract was reduced in size after January 1 of the preceding tax year; otherwise the requirement does not apply at all. If it does apply, the appraisal district picks a ratio from the range set for this wildlife-use appraisal region — the ranges for this county are on this page.

Ask about the good-cause extension first: before the deadline the chief appraiser may grant up to 60 extra days on written request. After that, late applications are accepted until the ARB approves the appraisal records — typically around July 20 statewide, but confirm the current year’s schedule with the appraisal district — with a penalty of 10% of that year’s tax savings.