Category: Wildlife Exemption

Census Surveys for Wildlife Exemption

Census counts are periodic surveys and inventories to determine the number, composition or other relevant information about a wildlife population to measure if the current wildlife management practices are serving the targeted species.

Such surveys also help evaluate the management plan’s goals and practices. Specifically, this activity estimates species numbers, annual population trends, density or age structure using accepted survey techniques. Annual results should be recorded as evidence of completing this practice. The survey techniques and intensity listed below should be appropriate to the species counted:

  • spotlight counting
  • aerial counts
  • daylight wildlife composition counts
  • harvest data collection and record keeping
  • browse utilization surveys
  • census and monitoring endangered, threatened or protected wildlife
  • census and monitoring of nongame wildlife species

Spotlight counting animals, typically white-tailed deer, at night along a predetermined route using a spotlight should follow accepted methodology, with a minimum of three counts conducted annually.

Aerial counts for white-tailed deer and other ungulates using a fixed-wing aircraft or helicopter to survey animals also should follow accepted methodology for the region and be performed by a trained individual.

Daylight wildlife composition counts are driving counts used to census wildlife in daylight hours. Annual population trends on dove, quail, turkey and deer, as well as sex/age structure on deer, should be determined by sightings along a standardized transect of a minimum of five miles at least three times during a season.

Harvest data collection/record keeping means tracking annual production of wildlife, usually white-tailed deer. Age, weight and antler development from harvested deer, and the age and sex information from game birds and waterfowl should be obtained annually.

Browse utilization surveys annually examine deer browse plant species for evidence of deer use on each major vegetative site on the property. The surveys should be conducted in a way that can be repeated.

Census and monitoring of endangered, threatened or protected wildlife through periodic counts can improve management and increase knowledge of the local, regional or state status of the species.

Census and monitoring of nongame wildlife species also can improve management or increase knowledge of the local, regional or state status of the species. These practices can include developing checklists of wildlife diversity on the property and should be a part of a comprehensive wildlife management plan.

Supplemental Water and the Wildlife Exemption

Supplemental water for wildlife exemption 

The availability of water year round is extremely important to wildlife and is often a limiting factor on many properties. Most often we think of stock ponds (or “tanks” in Texas) when we think of water sources. However, there are also many other ways to provide water to wildlife that can be equally beneficial.

Troughs, windmill overflow basins, wildlife guzzlers, and plastic drums are just a few ways to provide supplemental water for wildlife without excessive costs. It is imperative that these structures be monitored and kept filled for them to be effective.

The Wildlife Exemption in Texas

About the wildlife exemption-valuation

Landowners in the state of Texas have had the opportunity to claim a wildlife tax exemption on their property. Property owners have been provided this opportunity due in part to the booming wildlife recreation industry in Texas. Many landowners in Texas realize more income from recreational enterprises than from traditional agricultural enterprises. The Wildlife Management Use exemption provides an opportunity for Texas landowners to actively manage wildlife on their land. At this time Oklahomans do not have this tax option. Maybe a look across the river will stir interest.

Although large property owners can benefit by receiving a tax break for their wildlife management activities, the Wildlife Management Use exemption should be good for small property owners as well. Often times, small property owners engaged in traditional agricultural practices are hindered in their ability to properly manage their resources due to the agricultural practice itself. A common problem small property owners face is the overstocking of livestock.

This is usually the result of trying to maintain a minimum number of cattle for a viable livestock operation. The Wildlife Management Use exemption may provide a tax option for these landowners (if they are interested in wildlife management) to properly manage their resources, maybe even without livestock.

The Texas Tax Code (Section 23.51(2)) includes wildlife management in the definition of agricultural uses of land.

The Tax Code (Section 23.51(7)) also defines wildlife management as: Actively using land that at the time the wildlife management began was appraised as qualified open space land under this subchapter in at least three of the following ways to propagate a sustaining breeding, migrating, or wintering, population of indigenous wild animals for human use, including food, medicine, or recreation:

(A) habitat control;
(B) erosion control;
(C) predator control;
(D) providing supplemental supplies of water;
(E) providing supplemental supplies of food;
(F) providing shelters; and
(G) making census counts to determine population.

Therefore, the first requirement to qualify for a Wildlife Management Use exemption is that the property must have been qualified and appraised as agricultural land during the year before the year the owner changes to Wildlife Management Use. Remember that the tax code recognizes wildlife management as an agricultural use.

The second requirement is that the land must be used to generate a sustaining breeding, migrating, or wintering population of indigenous (native) wild animals. Land may also qualify if it is instrumental in supporting a sustaining breeding, migrating or wintering population. In other words, birds or other animals do not need to permanently reside on the land, provided that they migrate across it or use it seasonally.

The third requirement is that the wildlife population must be produced for human use. This may include food, medicine, or recreation. Recreational uses can be active or passive and include hunting, photography, bird watching, hiking and other activities for pleasure or sport. Enjoyment derived from land ownership and managing wildlife is also a qualifying recreational use.

Habitat control, erosion control, predator control, providing supplemental water, providing supplemental food, providing shelter and making census counts are approved wildlife management activities. For land to qualify under Wildlife Management Use, the landowner must implement at least three of these seven approved practices.

If you are contemplating a change in the tax use status of your property, you have until May 1 to notify the chief appraiser. This must be done in writing in the year in which the owner wants to qualify under Wildlife Management Use.

For more detailed information contact the Comptroller, Property Tax Division, P.O. Box 13528, Austin TX 78711-3528 and ask for a copy of the “Guidelines for Qualification of Agricultural Land in Wildlife Management Use” and the “Manual for the Appraisal of Agricultural Land.” Or, for those of you who are electronically inclined, information can be found at here.

Providing Supplemental Shelter for Wildlife Exemption

Providing supplemental shelter: Nest boxes and brush piles are two simple yet practical ways to provide shelter and nesting sites to wildlife. Instead of burning all piles of cleared juniper, leave a few piles to create habitat and escape cover for small birds and mammals.

Nest boxes for bluebirds and wood ducks are also simple and easy ways to provide valuable nesting habitat. They are easy to build or can be purchased from various sources. They also are a great project for a high school environmental class or local agriculture group. The size of the entrance hole and proper placement of the nest boxes are the two most critical factors to their success.

Literature is available on proper construction and management of nest boxes. A system of monitoring and recording their use and success (reproduction) should be established.

Using Census Surveys to Qualify for Wildlife Exemption

Annual census of wildlife populations is a valuable tool for monitoring the stability, growth, and health of populations of many wildlife species. Conducting surveys on white-tailed deer populations is an important technique for proper management and harvest in Texas.

Other census techniques such as migratory songbird call counts, roadside quail surveys, time area counts for small mammals, and drift fences for reptiles and amphibians are just a few types of survey methods that may be used to estimate populations of other wildlife.

Determine the best census technique for the target wildlife species found on the property and keep good records.

Brush Management for the Purpose of Wildlife Valuation

Brush Management or brush “sculpturing”, as it is sometimes referred to, is an important way to improve wildlife habitat. For example, in Texas, Ashe juniper (cedar) and mesquite are invasive species that require management. Mature juniper, especially on land with a history of overgrazing and lack of natural wildfires, can literally take over the landscape. In and around these cedars it may become an “ecological desert.”

They shade out mid and under-story vegetation, reducing the amount of sunlight reaching the ground and restrict the growth of other important plant species. A little work to remove some of this brush to create a “patchy” landscape will greatly benefit many species of wildlife. Remember, some cedar is beneficial because it is evergreen and provides year round cover for many wildlife species.

However, it must be kept in balance with other plants and trees. Diversity is the key.

Managing for Wildlife on Your Property

First, it is important to learn about the ecology of wildlife species found in the area. All wildlife have a minimum size of area they need to live and reproduce. This is their home range. Some animals such as small reptiles and amphibians have small home ranges of only a few hundred yards.

Others, however, like white-tailed deer or wild turkeys, have home ranges of a square mile or more. Wildlife species to be considered for management are those in which a landowner’s property supports and encompasses their habitat and home range or at least a significant part of it.

Second, what species of wildlife are already living on and around the property to be managed and which would benefit most from some type of management. Finally, what type of wildlife management practices would be most economically and environmentally feasible to meet the goals and objectives of the landowner.