Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE B. PROPERTY TAX ADMINISTRATION · CHAPTER 5. STATE ADMINISTRATION
Texas Codes

Tex. Tax Code § 5.05 (2026)

Appraisal Manuals And Other Materials

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 5 cases, 1988–2019 · leading case: Ex Parte Rieck, 144 S.W.3d 510 (Tex. Crim. App. 2004).
Sort: Relevance Newest Treatment
Ex Parte Rieck, 144 S.W.3d 510 (Tex. Crim. App. 2004). “052(a)(2), 160.053(a), 164.201, 301 .408(b)(2) & (d), 569.”
Bower v. Edwards Cnty. Appraisal Dist., 752 S.W.2d 629 (Tex. App. 1988). “The document is an official publication of the State Property Tax Board, a public authority, pursuant to the provisions of TEX.TAX CODE ANN. §§ 5.05(a)(2) and 23.52(d) (Vernon 1982).”
Sunnova AP5 Conduit LLC v. Hunt Cnty. Appraisal Dist. (Tex. App. 2019). “TEX. TAX CODE § 5.05(a). In its handbook entitled “Texas Property Tax Exemptions,” the Comptroller summarizes § 11.”
Rieck, Ex Parte George William Jr. (Tex. Crim. App. 2004). “CODE §§160.052(a)(2), 160.053(a), 164.201, 301.408(b)(2) & (d), 569.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2010). “us/taxinfo/proptaxitnt09schools) (last visited May 17,2010) [hereinafter COMPTROLLER GUIDE]; see also TEX. TAX CODE ANN. § 5.05(a) (Vernon 2008) (authorizing the Comptroller of Public Accounts to issue publications for the appraisal and administration ofthe property tax).”
Tex. Tax Code § 5.05(a): 2 cases
Sunnova AP5 Conduit LLC v. Hunt Cnty. Appraisal Dist. (Tex. App. 2019). “TEX. TAX CODE § 5.05(a). In its handbook entitled “Texas Property Tax Exemptions,” the Comptroller summarizes § 11.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2010). “us/taxinfo/proptaxitnt09schools) (last visited May 17,2010) [hereinafter COMPTROLLER GUIDE]; see also TEX. TAX CODE ANN. § 5.05(a) (Vernon 2008) (authorizing the Comptroller of Public Accounts to issue publications for the appraisal and administration ofthe property tax).”
Tex. Tax Code § 5.05(a)(2): 1 case
Bower v. Edwards Cnty. Appraisal Dist., 752 S.W.2d 629 (Tex. App. 1988). “The document is an official publication of the State Property Tax Board, a public authority, pursuant to the provisions of TEX.TAX CODE ANN. §§ 5.05(a)(2) and 23.52(d) (Vernon 1982).”
Tex. Tax Code § 5.05(d): 2 cases
Ex Parte Rieck, 144 S.W.3d 510 (Tex. Crim. App. 2004). “052(a)(2), 160.053(a), 164.201, 301 .408(b)(2) & (d), 569.”
Rieck, Ex Parte George William Jr. (Tex. Crim. App. 2004). “CODE §§160.052(a)(2), 160.053(a), 164.201, 301.408(b)(2) & (d), 569.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.