Selling Land or Acreage in Comal County: Survey, Easements and Ag or Wildlife Valuation

A Comal County acreage sale is decided in three places: the appraisal district records, the survey, and the title commitment. This page walks the verified rules so you can see the tax and paperwork picture before you ask a buyer to sign.

The 1-d-1 open-space appraisal

Comal Appraisal District 1-d-1 open-space appraisal requires two things: the land must meet the degree of intensity generally accepted in the area, and it must have been in agricultural use at least five of the preceding seven years. The application deadline is April 30 (Comal Appraisal District, accessed Sep 24, 2026). If the tract qualifies, it is taxed on its agricultural productivity value instead of its market value, which is often the single biggest factor in the tax bill.

Rollback: what triggers it

Two things matter when the use changes. First, a change of use triggers a rollback covering the three tax years preceding the change-of-use year. Second, and good news for sellers, a change of ownership alone does not trigger rollback under 1-d-1 (Comal Appraisal District, accessed Sep 24, 2026). If a buyer keeps the land in qualifying use, the valuation continues without a rollback event.

Wildlife management use

Wildlife management is the alternative pathway for land that no longer grazes but sits in native habitat. In Comal County, wildlife management use requires the land to have qualified for 1-d-1 open-space appraisal in the preceding year (Comal Appraisal District, accessed Sep 24, 2026), and the Texas Comptroller adds that wildlife use requires at least three of seven listed wildlife management practices, such as habitat control, erosion control, predator control, providing supplemental supplies of water or food, providing shelters, or census counts.

The T-47 survey affidavit

The T-47 Residential Real Property Affidavit (form effective Nov 1, 2024) is how a seller swears to the survey's reliability: that there have been no new improvements, boundary fence changes, adjoining construction near the boundary, or new easements since the survey date. That affidavit lets the buyer rely on the existing survey instead of paying for a new one, and getting it right at the start prevents a title objection at closing.

What to verify with the official sources

• Rollback interest rate and its Tax Code section: not verified in this pass. Check Texas Tax Code section 23.55 at statutes.capitol.texas.gov.
• Minimum acreage for ag or wildlife in Comal County: not verified in this pass. Check the Comal CAD Ag Guidelines PDF for the minimum tract size.
• Easements and access: the title commitment and the survey define these for the specific tract; the T-47 covers the survey's accuracy since its date.

Frequently Asked Questions

Sincerely,
Patrick Kevin Fagan

Comal Appraisal District rules verified Sep 24, 2026; T-47 form effective Nov 1, 2024. The rollback interest rate and its Tax Code section, and the minimum acreage for ag or wildlife in Comal County, are unverified in this pass; check Texas Tax Code 23.55 and the Comal CAD Ag Guidelines PDF.