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Chapter 1: Introduction

In 1978, voters approved a constitutional amendment, Article VIII, Section 1-d-1, permitting appraisal based on the productive capacity or “productivity value” of timberland. The new constitutional amendment took effect in 1979. In enacting the Tax Code that year, the 66th Legislature, 1979, adopted Tax Code, Sections 23.71-79, implementing Section 1-d-1 for land qualified for timber productivity appraisal.

The Tax Code assigns most qualified timber appraisal responsibilities to the chief appraiser. However, the Tax Code, Section 23.73 and Section 23.75, direct the comptroller to develop a manual for appraising qualified timber and an application form and distribute them to appraisal districts. Tax Code, Section 23.73, also directs the comptroller to develop procedures for verifying that land qualifies for timber use appraisal.

This manual sets out both the eligibility requirements for timberland to qualify for productivity appraisal and the methodology for appraising qualified timberland. Appraisal districts are required by law to follow the procedures and methodology set out in this manual.

This manual has been adopted by reference in State Comptroller Property Tax Rule 9.4011 (See Texas Register, April 30, 2004.)

You may request a copy of this document published in booklet format from the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528 or calling the Property Tax Division at 1-800-252-9121 or direct in Austin at 512/305-9999.