Special Valuation Properties


Scope of Work:

The Residential-Rural Land Valuation Department is responsible for developing equal and uniform market values for all agricultural use property for ad valorem purposes located inside the jurisdictional boundaries of the appraisal district. The district staff members which will be involved in the valuation of agricultural use properties include the Chief Appraiser, Assistant Chief Appraiser, Appraisal Operations Manager, senior rural appraisers, and any other staff member deemed appropriate by the Chief Appraiser.

Data Collection and Validation:

The district will obtain information regarding agricultural use land from state and federal agencies as available. In addition, information will be collected from agricultural professionals, renditions, trade journals and publications, and other sources considered reliable. Recognized organizational sources for information include:

  • Agricultural Advisory Board: The Appraisal District’s agricultural advisory committee will advise the Chief Appraiser and staff on the appraisal and use of agricultural land. This committee is composed at three members which are appointed by the Board of Directors. The advisory committee will meet at least once per year and serves two-year staggered terms.
  • The Texas Agricultural Extension Service: The Residential-Rural Land appraisal department will consult with the local county extension agents concerning information on crop types, typical yields, productions practices, general price, and lease and production cost information.
  • Agricultural Stabilization and Conservation Service (ASCS)
  • Soil Conservation Service (SCS)
  • Texas Agricultural Statistical Service: The Residential-Rural Land appraisal department will consult publications concerning information about Midland County.
  • Farmers Home Administration (Fm HA)
  • Production Credit Association
  • Universities and Colleges
  • Property Tax Division of the Texas Comptroller

Analysis and Valuation Procedures:

The Appraisal District’s Residential-Rural Land Valuation Department will utilize a mass appraisal valuation system which is comprised of five procedural steps: These procedural steps will be used by the appraisal district in both of model specification and model calibration of agricultural use land valuation.

  1. Development of the Land Classification System: The district’s appraisal of agricultural use properties includes seven broad classes of property which include:
    • Irrigated Cropland
    • Dryland Cropland
    • Orchard
    • Improved Pastureland
    • Native Pastureland
    • Waste Land
    • Other Land

The district’s land classes are based on the most common land use types. Major land use types are further divided into sub-classes according to relevant influence factors which include but are not limited to: soil type, soil capacity, irrigation levels, and topography.

  1. Estimate the net-to-land per acre for each class and sub-class: This annual income will be based upon the five-year period preceding the year before the appraisal. The department coordinator will consider and utilize the following methods in determining net-to-land values when appropriate.
    • Cash Lease Method:
    • Share Lease Method:
    • Unavailable Leases-Alternative Method

These valuation methods are described in detail in the Texas State Comptroller’s publication: “Manual for the Appraisal of Agricultural Land” February 2022.

  1. Divide the Class Net-to-Land by the year’s capitalization rate: This is done to obtain the value per acre in each class. These values will form the basis for the productivity appraisal schedule. The State Comptroller’s office each year provides the capitalization rate to be used by appraisal district.
  1. Classify all qualified agricultural land according to the land classification system.
  1. Using the CAMA system, the district will apply the developed schedules to calculate the productivity value of individual land parcels.

Statistical Analysis:

Summary statistics including, but not limited to, the median, weighted mean, and standard deviation will provide the rural property department with an analytical tool by which to determine both the level and uniformity of appraised market valuation of agricultural land.

Agricultural Application Process:

The State Property Tax Code (PTC) requires an application be filed before land is considered for agricultural valuation under PTC exemption provisions 1-d and 1-d-1. The deadline for filing a timely application is before May 1. Late agricultural applications may be filed up to the time the appraisal roll is certified, however a penalty is imposed for late filing. Upon the filing of an application, the property will be inspected to determine its qualification.

Agricultural Market Values:

The Appraisal District will estimate and maintain market value estimates on all qualified 1-d and 1-d-1 agricultural valued property. Market value estimates will utilize generally accepted appraisal valuation methods as outlined in the Vacant Real Property section of this report. Improvements on agricultural properties will be inspected and appraised at market value. A sketch of the dwelling and the outbuildings will be drawn, showing all structures and buildings. All farm, rural dwellings, and other improvements will be described and the market value will be estimated as outline in the residential property and commercial property sections of this report.

Contact Information

Mission Statement

Our mission is to courteously and efficiently serve the property owners and taxing units of Midland County by timely producing an accurate, complete, and equitable appraisal roll, and by conducting assessment and collection services in a competent and professional manner.