Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Texas Comptroller's Property Tax Rules
Chapter 9. Property Tax Administration
Texas Administrative Code, Title 34, Part I

The brackets [ ] in the rules note where Texas Comptroller replaces references to State Property Tax Board. The Texas Legislature transferred the duties and responsibilities of the State Property Tax Board, including rules, to the Texas Comptroller, effective November 26, 1991.

Please check with the Texas Comptroller's Property Tax Division or the Texas Register for the most current version of any rule that may be proposed for revision.

Adopted manuals are available on the Texas Comptroller's Web site at www.window.state.tx.us/taxinfo/proptax/proptax.html. Adopted forms are available at www.window.state.tx.us/taxinfo/taxforms/02-forms.html.

Cross references are to the Texas Tax Code, unless otherwise noted.

Sec.          Rule Name

Subchapter A. Practice and Procedure

9.17   Notice of Public Hearing on Tax Increase
9.18   Adjustment for Optional Homestead Exemption
9.101 Conduct of the Property Value Study
9.102 Certification of Property Value Reduction
9.103 Audits of School District Taxable Property Values
9.105 Tax Refund for Economic Development
9.107 Appraised Value Limitation and Tax Credit for Certain Qualified Property
9.109 Procedure for Protesting Preliminary Findings of Taxable Value

Subchapter B. Performance Audit Procedures
9.201 Performance Audit Procedures

Subchapter C. Appraisal District Administration
9.402 Special Use Application Forms
9.415 Applications for Property Tax Exemption
9.417 Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities
9.419 Procedures for Determining Property Tax Exemption for Motor Vehicles Leased for Personal Use

Subchapter D. Appraisal Review Board
9.801 Notice of Protest
9.802 Affidavit for Protest Hearing
9.803 Requirements for Appraisal Review Board Records

Subchapter E. Tax Office Administration
9.1001 Current and Delinquent Tax Receipts

Subchapter H. Tax Record Requirements
9.3001 Appraisal Cards
9.3002 Tax Maps
9.3003 Uniform Tax Records System
9.3004 Appraisal Records of All Property
9.3005 Tax Roll for Any Taxing Unit
9.3008 Delinquent Tax Roll for Any Taxing Unit
9.3009 Alphabetical Index
9.3010 Partial Exemption Lists
9.3011 Absolute Exemption Lists
9.3012 Open-Space Land Valuation; Agricultural Use Valuation; Timber Use Valuation; Recreational, Park, and Scenic Land Valuation; and Public Access Airport Property Lists
9.3014 Property Identification System
9.3015 Report of Decreased Value Form
9.3031 Rendition Forms
9.3034 Notice of Exemption Application Requirement
9.3038 Current, Delinquent, and Special Valuation Rollback Tax Bills or Statements
9.3039 Tax Refund Form
9.3040 Tax Certificates
9.3042 Request Forms for Separate or Joint Taxation
9.3043 Temporary Tax Receipts
9.3044 Appointment of Agents for Property Taxes
9.3045 Application for September 1 Inventory Appraisal
9.3048 Publication of Budget
9.3049 Change of Use Determination
9.3052 Request Form for Separate Taxation of Stockholders' Interest in Cooperative Housing
9.3054 Request to Postpone Tax Bill
9.3057 Notice of Public Hearing on Proposal to Tax Non-Business Personal Property
9.3059 Certification of Appraisal Roll
9.3060 Installment Payment of Taxes on Property Located Within a Disaster Area
9.3064 Public Notice of Protest and Appeal Forms

Subchapter I. Validation Procedures
9.4001 Valuation of Open-Space and Agricultural Lands
9.4003 Wildlife Management Use
9.4005 Formulas for Interstate Allocation of the Tax Value of Railroad Rolling Stock
9.4009 Appraisal of Recreation, Park, and Scenic Land
9.4010 Appraisal of Public Access Airport Property
9.4011 Appraisal of Timberlands
9.4013 Residential Real Property Inventory Appraisal
9.4031 Manual for Discounting Oil and Gas Income
9.4033 Allocation of Value
9.4035 Special Types of Personal Property Inventory
9.4201 Definition of Petroleum Products

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