Property Tax Assessment Market Value Based on Value Publications Published by Texas Comptroller

Texas property tax assessments and market value estimates are based in part on manuals the Texas Comptroller is required to publish. They are available to the public and appraisal districts at no cost, and are available online. They include: 1) general appraisal manual, 2) specific manuals required by law, 3) cost, price and depreciation schedules, 4) an annotated version of the Tax Code, and 5) manual with information on laws and rules related to property tax assessment and administration.

Section 5.05 Publications

The Texas Comptroller compiles and publishes a variety of publications regarding Texas property taxes, appraisal and appraisal districts. These include the Texas Property Tax Code, a list of appraisal districts, a report on appraisal district operations, information on the appraisal of real estate, minerals and business personal property as a manual on preparing and challenging ratio studies.

Sec. 5.05. Appraisal Manuals and Other Materials

(a) The comptroller may prepare and issue publications relating to the appraisal of property and the administration of taxes, or may approve other publications relating to those matters, including materials published by The Appraisal Foundation, the International Association of Assessing Officers, or other professionally recognized organizations, for use in the administration of property taxes, including:

(1) a general appraisal manual;

(2) special appraisal manuals as authorized by law;

(3) cost, price, and depreciation schedules as authorized by law;

(4) periodic news and reference bulletins;

(5) an annotated version of this title and Title 3; and

(6) a handbook containing selected laws and all rules promulgated by the comptroller relating to the property tax and its administration.

(b) The comptroller shall revise or supplement all materials issued by the comptroller or approve other publications periodically as necessary to keep them current.

(c) The comptroller shall electronically publish all materials under this section for administering the property tax system. The comptroller shall make the materials available to local governmental officials and members of the public but may charge a reasonable fee to offset the costs of preparing, printing, and distributing the materials.

(c-1) An appraisal district shall appraise property in accordance with any appraisal manuals required by law to be prepared and issued by the comptroller.

(c-2) Appraisal manuals required by law to be prepared and issued by the comptroller for the purpose of determining the market value of property shall be prepared based on generally accepted appraisal methods and techniques.

(d) If the appraised value of property is at issue in a lawsuit involving property taxation, a court may not admit in evidence appraisal manuals or cost, price, and depreciation schedules, or portions thereof, that are prepared and issued pursuant to this section. The manuals or schedules may only be used for the limited purpose of impeachment in the same manner and pursuant to the same evidentiary rules as applicable to books and treatises.

Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 8, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec. 6, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 3, eff. Sept. 1, 1991.

Amended by:

Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 4, eff. September 1, 2005.

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.02, eff. September 28, 2011.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 9, eff. January 1, 2020.

Cross References:
Materials received at course or training program, see Sec. 5.04(c).
Explanation of taxpayer remedies, see Sec. 5.06.
These codes affect property owners across the state, in both larger and smaller cities including:

• Pasadena
• Plano
• Sunset Valley
• North Richland Hills
• Krum
• West Lake Hills
• Hutchins
• Oak Point
• Lake Worth
• Juliff
• Live Oak
• Avondale
• Sunnyvale
• Bolivar Peninsula
• Ferris
• Azle
• Bonney
• Combine
• Anchor
• St. Hedwig

The Texas Property Tax Code applies to all property types in Texas including:

• Country club
• Single-tenant retail
• Mini-warehouse
• Office warehouse
• Subsidized housing
• Car wash facility
• Strip shopping center
• Land
• Motel
• Truck terminal

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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