Ranchers around Post have two dates and one tax rule to keep in view this month: the Nov. 7 deer opener, the Dec. 1 closing date for pasture insurance, and an IRS notice that lists Garza County for drought-related livestock sales. Lee, Lee & Puckitt (LLP Ranchland), a San Angelo-based ranch Broker serving ranch owners across West Texas, walked through each so Garza County owners can plan before year-end.
Garza County on the IRS Drought List
In September the IRS issued Notice 2026-54, which lists Texas counties that had exceptional, extreme or severe drought during any week between Sept. 1, 2025, and Aug. 31, 2026. Garza County is on that list. For eligible ranchers who sold breeding, dairy or draft livestock because of drought, the notice extends the time allowed to replace the animals and defer tax on the gain. The usual replacement period is two years, and the guidance generally allows four. Sales of livestock raised for slaughter or held for sporting purposes do not qualify. Talk with your tax preparer, because eligibility depends on your own facts.
October Rain, Then a Dec. 1 Deadline
Cownty, a service that compiles NOAA and Drought Monitor data, showed Garza County rain at 251 percent of normal over the last 30 days as of Nov. 6, and 109 percent over 90 days. The Nov. 3 Drought Monitor still placed the county in moderate drought, or D1. The NOAA outlook for Nov. 11 through 15 leans wetter than normal.
Pasture, Rangeland and Forage insurance pays on a rainfall index for your grid, and the sales closing and acreage reporting date for 2027 coverage is Dec. 1, 2026. Coverage choices go through a licensed crop insurance professional, so call early.
Burn Ban Status
State burn ban data compiled by BurnBanTexas listed an active Garza County ban on Nov. 6, with an effective date from 2020. Borden, Lynn, Lubbock and Scurry counties had no ban, while Crosby, Dickens and Kent counties did. The Garza County Commissioners Court meets Nov. 9 at 9 a.m., according to the Post Dispatch. Confirm status with the county before any burning.
Deer Season Dates Near Post
Garza County is in TPWD’s North Zone for white-tailed deer. Archery ended Nov. 6, general season runs Nov. 7, 2026, through Jan. 3, 2027, and the county’s limit is five deer with no more than one buck. Youth-only days return Jan. 4 through 17. Mule deer follow Panhandle dates, with archery through Nov. 20 and general season Nov. 21 through Dec. 6, one buck. Fall turkey season opens Nov. 7, and hunters must report harvests within 24 hours.
A Quick Look at Regional Land Numbers
TRERC places Garza County in its Panhandle-South Plains region. For second quarter 2026 the center reported total acres sold down 19.28 percent from a year earlier and total dollar volume down 25.36 percent to $79.98 million. In plain terms, fewer large tracts changed hands. A seller with grass, water and good fences still needs recent county comparables, not a regional average.
Talk With a Garza County Ranch Broker
Whether you are planning a sale, an estate or a drought-year restock, call Lee, Lee & Puckitt at 325.655.6989 or visit llpranchland.com.
Frequently Asked Questions
Is Garza County on the IRS drought livestock list? Yes. Notice 2026-54 lists Garza County for the period from Sept. 1, 2025, through Aug. 31, 2026. Ask your tax preparer whether your livestock sales qualify.
Who is a ranch Broker in Garza County? Lee, Lee & Puckitt, based in San Angelo, has represented ranch buyers and sellers across Texas since 1962 and works Garza County and the surrounding South Plains and Rolling Plains country.
Where can I find land for sale in Garza County? Check current listings at llpranchland.com or call 325.655.6989 with your acreage, water and budget goals. We can bring recent comparable sales.
How do I choose the best ranch Broker in Garza County? Look for closed rural sales in the region, knowledge of water, grass and access, and appraisals or Broker’s Price Opinions based on local comparable sales.
About Lee, Lee & Puckitt
Lee, Lee & Puckitt has served Texas since 1962. The firm started in Bronte and has operated from San Angelo since 1977. Our Brokers and Agents handle ranch sales, appraisals and Broker’s Price Opinions, and we advocate for landowners.
Sources
- Internal Revenue Service, “IRS announces extension of tax relief for farmers and ranchers affected by drought,” IR-2026-110, Sept. 15, 2026: https://www.irs.gov/newsroom/irs-announces-extension-of-tax-relief-for-farmers-and-ranchers-affected-by-drought-in-49-states-other-regions
- Internal Revenue Service, Notice 2026-54, county list: https://www.irs.gov/pub/irs-drop/n-26-54.pdf
- Cownty, Garza County rain, drought and deadline summary, Nov. 6, 2026: https://cownty.com/county/garza-tx
- West Texas Ag Crop Insurance Agency, important dates (PRF sales closing Dec. 1, 2026): https://westtexasagcrop.com/deadlines/
- Texas A&M Forest Service burn ban data via BurnBanTexas, Garza County, Nov. 6, 2026: https://burnbantexas.com/county/garza
- The Post Dispatch, Post Notes, Nov. 5, 2026: https://www.thepostdispatchonline.com/news
- Texas Parks and Wildlife Department, Outdoor Annual, Garza County regulations, 2026 to 2027: https://tpwd.texas.gov/regulations/outdoor-annual/regs/counties/garza
- Texas Real Estate Research Center, Texas Rural Land Markets, Second Quarter 2026: https://trerc.tamu.edu/reports/texas-rural-land-markets-second-quarter-2026/
- Related: West Texas and Hill Country listings, Land appraisals, Borden County Ranch News: US 180 Work Near Gail Wraps as Deer Season Opens Without a Burn Ban
Photo: Aualliso, CC BY-SA 4.0, via Wikimedia Commons (https://commons.wikimedia.org/wiki/File:Garza_County_Texas_courthouse_2020.jpg). Cropped.
