Country Estate Home for Sale | 27.5 Acres, Timber & Ag Exempt Near Arp TX

Emerald Isle Estate is a 27.5-acre private country property in Smith County, Texas, located at 32.2763° N, 95.0226° W near Arp in the East Texas Pineywoods. The 2,914 square foot two-story residence, built in 2008, sits at the end of a 600-foot wood-fenced entry drive and is enclosed on all sides by heavy mixed softwood timber, primarily mature loblolly pine. An agricultural exemption is in place. The 2025 tax year assessment carried $4,873.93 in property taxes, a figure that reflects the exemption's meaningful effect on annual carrying cost. Land and Timber The 27.5 acres roll gently from level ground into moderate slopes, with timber coverage that is heavy throughout and partial in the more open areas near the pasture and garden spaces. Sandy loam soils underlie the property, consistent with Smith County's Pineywoods geology. Barbed wire fencing runs the perimeter, with wood privacy fencing along the entry drive. A small open pasture provides flexibility for horses or light livestock, and the overall layout supports multiple use patterns simultaneously. Home and Structures The two-story home opens into a vaulted main living area with a wood-burning fireplace, giving the space genuine scale through East Texas winters. The kitchen and living area flow together in an open combination with a breakfast bar. The home has five bedrooms, three full baths, central gas heat backed by a heat pump, and dual-zone central electric cooling. Interior finishes include ceiling fans, blinds, and cable TV infrastructure. The two-car attached garage connects directly to the residence. Exterior improvements are substantial and functional. Covered and open decks extend the living space outward, with guttering in place. A greenhouse, a dedicated workshop, and two storage buildings are sited across the property. These structures are working infrastructure, not decorative additions. Agricultural and Garden Production Established raised-bed gardens are in place and ready for the next growing season. The greenhouse extends the production calendar and provides space for propagation and season extension. Combined with the small pasture, these improvements position the property for genuine homesteading or hobby farming use without the cost and time of building from scratch. Wildlife and Recreation White-tailed deer and native songbirds move through the wooded acreage year-round. The heavy timber cover and limited development pressure surrounding the property support consistent wildlife activity. Hunting white-tailed deer from the property is a realistic use given the habitat and cover. Location and Proximity The property address is 22924 County Road 223, Arp, TX 75750. CR 223 connects to Bob Still Road off CR 227, reached from TX-135 north of Arp. The approach is gravel, and the entry drive is private. The Arp Independent School District serves the area, with Arp Elementary, Arp Middle School, and Arp High School all within the district. Arp is a few minutes from the property. Tyler is under 30 minutes, Longview is approximately 35 minutes, and Dallas is under two hours by highway. Tyler Pounds Regional Airport (TYR) is about 35 minutes; East Texas Regional Airport (GGG) in Longview is approximately 30 minutes. County and Tax Considerations Smith County is one of the stronger land markets in East Texas, with Tyler as the county seat and a regional economy anchored by healthcare, education, and distribution. The agricultural exemption currently in place transfers the tax benefit to the next owner, provided qualifying use continues. At just under $4,874 for 2025, the annual tax obligation on this improved acreage is well below what unexempted residential acreage of this size would carry in the county.