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Appraisal Manuals

Guidelines for Qualification of Agricultural Land in Wildlife Management Use
Guidelines by the state that discuss requirements that land must meet to qualify for wildlife management use to permit special agricultural appraisal. (Published October 2007)
Guidelines for the Appraisal of Public Access Airport Property
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, as provided by Tax Code Chapter 23, Subchapter G. The application for this special use appraisal is Form 50-169, Application for Appraisal of Public Access Airport Property.
Guidelines for the Appraisal of Recreational, Park, & Scenic Land
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, as provided by Tax Code Chapter 23, Subchapter F. The application for this special use appraisal is Form 50-168, Application for Appraisal of Restricted Land (Recreation, Park or Scenic Land Use).
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.)
Manual for the Appraisal of Timberland
Guidelines adopted May 3, 2004 by the state that discuss the eligibility requirements for timberland to qualify for productivity appraisal and the methodology for appraising qualified timberland.
Solar and Wind-Powered Energy Device Exemption Guidelines
Tax Code Section 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. (Revised January 2014)

Special Inventory Manuals

Heavy Equipment Dealer's Special Inventory Manual
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. (Revised January 2014)
Manufactured Housing Retailer's Special Inventory Manual
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. (Revised March 2014)
Motor Vehicle Dealer's Special Inventory Manual
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. (Revised February 2014)
Vessel and Outboard Motor Dealer's Special Inventory Manual
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. (Revised March 2014)
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