Texas Property Tax Field Appraiser's Guide

Table of Contents

I. Introduction

II. Category A -- Single-Family Residential Properties
Methods
Descriptives Codes
Appendix A-1: Base Price Calculations
Appendix A-2: Adjustments for Additional Attribute
Appendix A-3: Depreciation Calculations
Appendix A-4: General Descriptions - Various Quality Classes

III. Category C -- Vacant Lots
Methods
Descriptives Codes

IV. Category D/E -- Rural Real Property
Methods
Acreage
Descriptives Codes
Farm and Ranch Improvements
Descriptive Codes

V. Category L -- Commercial Personal Property
Introduction
SIC Codes
Appendix L-1: Cost and Depreciation Guidelines/Various Business Types
Appendix L2: Service Station Equipment/Sign/Piping/Tanks
Appendix L3: Components Costs for Various Business Types
Appendix L4: Billboard Valuation
Appendix L5: Personal Property Bibliography

* When appraising Categories B and F, the Comptroller's Property Tax Division is now using Marshall and Swift's Commercial Estimator software program, and the Marshall Valuation Service Cost Guide. For more information, please contact the Property Tax Division's Field Studies Section at 1-800-252-9121.

I.	Introduction
II.	Category A -- Single-Family Residential Properties Methods Descriptives Codes Appendix A-1: Base Price Calculations Appendix A-2: Adjustments for Additional Attribute Appendix A-3: Depreciation Calculations Appendix A-4: General Descriptions - Various Quality Classes
III.	Category C -- Vacant Lots Methods Descriptives Codes
IV.	Category D/E -- Rural Real Property Methods Acreage Descriptives Codes Farm and Ranch Improvements Descriptive Codes
V.	Category L -- Commercial Personal Property Introduction SIC Codes Appendix L-1: Cost and Depreciation Guidelines/Various Business Types Appendix L2: Service Station Equipment/Sign/Piping/Tanks Appendix L3: Components Costs for Various Business Types Appendix L4: Billboard Valuation Appendix L5: Personal Property Bibliography