taxesProperty Tax Assistance

Restricted Use Appraisal

Lands owners can apply for special appraisals based on restrictions to use of land as public access property or recreation, park or scenic land. Texas law requires the Comptroller's office to issue guidelines for appraisal of restricted use land.

Public Access Airport Property

The Comptroller's Guidelines for the Appraisal of Public Access Airport Property explain the requirements for the appraisal of deed restricted land used for public access airport property, as provided by Tax Code Chapter 23, Subchapter G, and are adopted by the Texas Comptroller of Public Accounts under Comptroller Rule 9.4010. The application for this special use appraisal is Form 50-169, Form 50-169, Application for Appraisal of Public Access Airport Property

Recreational, Park and Scenic Land

The Comptroller's Guidelines for the Appraisal of Recreational, Park, & Scenic Land (PDF) explain the requirements for the appraisal of deed restricted land used for recreational, park and scenic use, as provided by Tax Code Chapter 23, Subchapter F, and are adopted by the Texas Comptroller of Public Accounts under Comptroller Rule 9.4009. The application for this special use appraisal is Form 50-168, Application for Appraisal for Recreation, Park & Scenic Land Use (PDF).