taxes Property Tax Assistance

Property Tax Rules

The Property Tax Assistance Division provides a Handbook of Texas Property Tax Rules (PDF). For up-to-date versions of rules, please see the Texas Administrative Code.

Adopted Rules

The following rules were filed with the Secretary of State for adoption on Dec. 13, 2022; published in the Texas Administrative Code Dec. 30, 2022; and became effective on Jan. 2, 2023. You can view the effective rules at the links provided.

• §9.4009, Appraisal of Recreational, Park, and Scenic Land
• §9.4010, Appraisal of Public Access Airport Property

The following rules were filed with the Secretary of State for adoption on Oct. 11, 2022; published in the Texas Administrative Code Oct. 28, 2022; and became effective on Oct. 31, 2022. You can view the effective rules at the links provided.

• §9.4001 Valuation of Open-Space and Agricultural Lands
• Manual for the Appraisal of Agricultural Land (PDF)
• §9.4011 Appraisal of Timberlands
• Manual for the Appraisal of Timberland (PDF)