Appraisal Manuals
- Manual for Discounting Oil and Gas Income
- Adopted as Comptroller Rule 9.4031 as required by Property Tax Code Section 23.175, the manual provides the methods and procedures to calculate the present value of oil and gas properties using discounted future income and specifies the formula to be used in computing the limit on the price used in the second through the sixth year of an appraisal. (Revised December 2011)
- Manual for the Appraisal of Agricultural Land - April 1990
- Manual, adopted in March 1988 and amended in February 1990 by the former State Property Tax Board (that board was merged into the Comptroller's office in 1991), that explains the eligibility requirements and the appraisal procedures for agricultural land, as provided by Tax Code Chapter 23, Subchapters C and D. (Legislative changes to these subchapters since 1990 are not found in this adopted 1990 manual.)
- Guidelines for Qualification of Agricultural Land in Wildlife Management Use - July 2007
- Guidelines adopted by the state that discuss requirements that land must meet to qualify for wildlife management use to permit special agricultural appraisal.
- Manual for the Appraisal of Timberland - Adopted May 3, 2004
- Guidelines adopted by the state that discuss the eligibility requirements for timberland to qualify for productivity appraisal and the methodology for appraising qualified timberland.
- Guidelines for the Appraisal of Recreational, Park, & Scenic Land - Adopted by the State Property Tax Board in 1982
- Guidelines, adopted by the former State Property Tax Board in July 1982 (that board was merged into the Comptroller's office in 1991), that explain the requirements for the appraisal of deed restricted land used for recreational, park, and scenic use.
- Guidelines for the Appraisal of Public Access Airport Property - Adopted by the State Property Tax Board in 1982
- Guidelines, adopted by the former State Property Tax Board in December 1982 (that board was merged into the Comptroller's office in 1991), that explain the requirements for the appraisal of deed restricted land used for public access airport property.
Solar and Wind-Powered Energy Device Exemption Guidelines (PDF, 1.3MB) – July 2011- Tax Code §11.27 requires the Texas Comptroller to develop guidelines to assist local officials in the administration of the exemption for solar and wind-powered energy devices.
Special Inventory Manuals
- Motor Vehicle Dealer's Special Inventory Manual - PDF (763 KB) - October 2007
- The Texas Comptroller's office publishes this manual to assist dealers in filing the Dealer's Motor Vehicle Inventory Declaration form and the Dealer's Motor Vehicle Inventory Tax Statement and prepaying property taxes each month.
- Vessel, Trailer and Outboard Motor Dealer's Special Inventory Manual (1.08 MB) - October 2007
- The Texas Comptroller's office publishes this manual to assist dealers in filing the Dealer's Vessel, Trailer and Outboard Motor Inventory Declaration form and Dealer's Vessel, Trailer and Outboard Motor Inventory Tax Statement and prepaying property taxes each month.
- Heavy Equipment Dealer's Special Inventory Manual (3.4 MB) - May 2012
- The Texas Comptroller's office publishes this manual to assist dealers in filing the Dealer's Heavy Equipment Inventory Declaration form and Dealer's Heavy Equipment Inventory Tax Statement and prepaying property taxes each month.
- Manufactured Housing Retailer's Special Inventory Manual- PDF (761 KB) - October 2007
- The Texas Comptroller's office publishes this manual to assist dealers in filing the Retail Manufactured Housing Inventory Declaration form and Retail Manufactured Housing Inventory Tax Statement and prepaying property taxes each month.
