Reports Of Property Value Instructions - Texas Comptroller Of Public Accounts Page 12
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28Item 31. Total certified property market value. The ap-
Report your column totals for the number of acres, market
praisal review board (ARB) has approved the value report-
value and total productivity or taxable value. The column
ed for this property for the tax year submitted.
totals reported should match the Agricultural Recap.
Item 32. Total uncertified property market value (must
Column I: Total qualified acres under 1-d and 1-d-1.
be included in Item 1, on Page 1 and in the total value
List the total acres in each land class for which your
breakdown on Page 4, Item 34. This item is a listing of
district grants productivity valuation. Round each to-
properties which are taxable by the taxing unit, which are
tal to the nearest whole acre. Do not report acreage
awaiting Appraisal Review Board approval. Do not include
under “other agricultural land” unless it qualifies for
any totally exempt property.
productivity valuation and is not included in the item-
ized breakdown. Examples of “other agricultural land”
Item 33. Total 26.01(d) property market value reported
use are floriculture, horticulture or viticulture.
to taxing units (must be included in Item 1, Page 1, and
on Page 4, Item 34). The property is reasonably likely to
If your district reports any timberland, be sure to sepa-
be taxable by the unit but is not included on the appraisal
rately report how much acreage is being reported at
roll certified. Do not include any totally exempt property.
productivity valuation and how much acreage (if any)
is being reported at 1978 market value.
Item 34. List the total value shown on the tax roll for
each category (Page 4):
This column total should equal Category D1 acres on
Page 4 and Line 12 acres on Page 1.
Column (I): Number of items. List the number of
Column II: Total market value. List the total market
items requested in each category. For several catego-
value in each land class for which you report acreage.
ries, we request the number of properties or the num-
ber of accounts. For other categories, we request the
This column total should equal Category D1 value on
Page 4. (Please do not list the value per acre.)
number of vacant lots (C), parcels (E), companies (J)
and leases (G1).
Column III: Total productivity or taxable value.
Column (II): Total Market Value. This value should
Report the total productivity or taxable value in each
land class for which you report acreage. (Please do not
reflect the market value of the land, the improvement
list the value per acre.) (This item is used for school
and the taxable personal property for the identified
taxing unit before the 10 percent cap is applied. Do not
funding purposes.)
include property that is receiving a total exemption.
Note: The total of Column II minus the total of Column
Some examples are foreign trade zones, low-income
III should equal the productivity loss reported in Item 12
housing, religious organizations, etc. Properties (oth-
on Page 1. Also Column II cannot exceed the Category
er than agricultural and timber) appraised by spe-
D1 value reported in Item 34. If Column II does exceed
cial procedures should be reported at the special val-
the Category D1 market value reported in Item 35, you
ue. No loss should be reported for properties (other
may have included qualified acres from categories other
than agricultural and timber) appraised by special
than D1 on Page 4, Item 34. If so, please move these
procedures. (The category values in this column are
qualified acres and the corresponding market value into
used for school funding purposes except Category D1,
D1 under Item 34. ALL QUALIFIED ACRES SHOULD
H and M2).
BE REPORTED IN D1.
Total. (Bottom of column II) Report the sum of the
The difference of Column II (market value) minus
total category values. This value should be the same as
Column III (productivity value) must equal the pro-
the value reported in Item 3, Page 1.
ductivity loss reported on Line 12, Page 1.
Total parcels reported in Category D acreage. Report
Item 36. Wildlife Management Breakdown. (PREVIOUS
the number of parcels in Category D1 and D2.
LAND TYPE) For land currently reported under “Wild-
Uncertified Value. Report all uncertified market value
life Management, ” report what the previous land type was
in the appropriate category before application of the
before it changed to wildlife management. Please report
the qualified acres, total market value and total produc-
cap. Do not include totally exempt property.
tivity or taxable value of each class listed in this item.
Item 35. Acreage breakdown of district. Please include a
The total for each column under “Wildlife Management
copy of the “Ag Recap” from your tax roll when you sub-
Breakdown” should equal the corresponding amount for
mit this completed report.
Reports of Property Value Instructions
9
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