Texas Comptroller Category G1, G2, and G3 Mineral Classification Boundary Table

Direct answer for mineral owners

In the current Texas Comptroller Property Classification Guide, G1 covers oil and gas interests, G2 covers minerals other than oil and gas, and G3 covers subsurface interests that are not defined as minerals plus mines and quarries. The comparison appears on printed page 20, which is PDF page 23. These are appraisal-roll reporting classifications, not property-specific ownership, appraisal, tax, or mineral-rights sale-value conclusions.

Key takeaways for mineral owners

• Use printed page 20 when citing the guide page and PDF page 23 when navigating the 36-page file.
• G1 covers oil and gas interests; G2 covers other minerals; G3 covers specified non-mineral subsurface interests plus mines and quarries.
• The guide says surface-land value should not be included in Category G1.
• The guide says Category G value includes producing and nonproducing minerals unless the identified exemption applies.
• A category label alone does not establish ownership, appraised value, tax, mineral-rights sale value, offer quality, or a recommended action.

Official-source classification boundary. This page compares reporting categories in one current Texas Comptroller guide. It does not classify a person, owner, account, property, parcel, lease, or asset; verify title or ownership; reproduce an appraisal; calculate tax; estimate mineral-rights sale value; compare offers; recommend a transaction; interpret law; or promise an outcome. MRX provides educational information and resources only and does not buy mineral rights.

The current Texas Comptroller Property Classification Guide gives a compact answer: Category G1 includes oil and gas interests, Category G2 includes minerals other than oil and gas, and Category G3 includes certain subsurface interests that are not defined as minerals plus mines and quarries. The comparison is on printed page 20, which is PDF page 23 in the 36-page file.

Those labels organize appraisal-roll reporting. They do not, by themselves, tell a mineral owner who owns an interest, what a particular account is appraised for, what tax is due, what the interest could sell for, or whether an offer is reasonable.

Compare G1, G2, and G3 at a glance

Official category	Guide description	Examples named by the guide	Do not infer from the label alone
G1	Oil and gas interests	Oil and gas	Ownership, reserve quantity, production, appraised value, tax, or sale value
G2	Minerals other than oil and gas	Uranium, lignite, and other substances defined as minerals	That every subsurface substance is a mineral or that a specific property contains it
G3	Interests in subsurface land that are not defined as minerals; also mines and quarries	Limestone, sand, caliche, gravel, mines, and quarries	Mineral ownership, extraction rights, appraised value, tax treatment, or transaction value

This table is a plain-language index to the official definitions. When a classification affects a real account or dispute, use the current source file, the relevant appraisal-district record, and appropriate professional guidance rather than relying on this summary.

Use the correct page locator

The guide has front matter before the internally numbered pages. Preserve both locators:

Locator	Recorded value	Best use
Printed guide page	20	Cite the page number visible inside the guide
PDF page	23 of 36	Navigate to the physical page in a PDF viewer
Section	Category G: Real Property - Oil and Gas, Minerals and Other Subsurface Interests	Confirm the subject block

Writing only “page 20” may leave a reader three physical pages early in a PDF viewer. Writing only “PDF page 23” may look inconsistent with the printed footer. The two numbers describe different locator systems, not different source statements.

Keep surface land outside the G1 shortcut

On the same page, the guide tells appraisal districts not to include surface-land value in Category G1. Its ranch example separates the mineral interest associated with discovered oil from the larger surface acreage: the oil-and-gas mineral interest is treated as G1, while the surface land is assigned according to its principal use.

That example supports a classification boundary, not a title conclusion. It does not establish how a particular deed, reservation, lease, depth severance, tract, or ownership fraction should be read. It also does not establish an appraised value, taxable value, market value, or mineral-rights transaction value.

Distinguish minerals from later handling activities

The guide also gives an example involving oil and storage tanks after production. It says post-production activities in that example do not qualify as G1 and places the oil and tanks in Category L2 personal property after the described field-processing stage.

The useful research lesson is narrow: a record label can depend on what the property is and where an activity sits in the described process. Do not convert that example into a universal operational, tax, or legal rule for a different fact pattern.

Preserve the official file controls

The Texas Comptroller property-tax publications page displayed the Property Classification Guide as a current School District Property Value Study resource on 2026-08-28. The retrieved file was recorded as follows:

Control	Recorded value
Publisher host	comptroller.texas.gov
File	96-313.pdf
Retrieval date	2026-08-28
HTTP result	200
Content type	application/pdf
PDF length	36 pages
File size	1,170,975 bytes
PDF creation date	2026-03-30
PDF modification date	2026-04-01
SHA-256	81d36ed8286ae58a17a464ab2a7772a04dfebce6ad9a9a4556fc6e3abf3cf218
Target	Printed page 20 / PDF page 23

The hash identifies the retrieved bytes. It does not prove authorship, legal effect, present accuracy, completeness, application to a property, or that the publisher will serve identical bytes later.

Keep each official source in its own role

The School District Property Value Study page supplies program context and links to the classification guide and other appraisal materials. The July 2026 Property Tax Today update separately says PTAD updated the classification guide for the 2026 tax-year reporting process.

Neither page replaces the actual definition on printed page 20/PDF page 23. The guide supplies the category text; the PVS page supplies program context; the newsletter supplies a dated update notice. Keeping those roles separate makes later citation and version review more reliable.

Keep adjacent MRX records in separate lanes

The Glasscock CAD Category G Definition Page Locator owns a Glasscock annual-report page. The Culberson CAD Mineral Category Codes Source Locator owns Culberson local code provenance. The DeWitt CAD 2025 G1 Source Record owns a DeWitt report statement.

Article 260 owns only the current statewide G1/G2/G3 comparison, page-number reconciliation, file controls, source roles, and non-valuation boundary. It does not replace a county appraisal record, ownership review, tax record, or mineral-rights valuation analysis.

Record a later version without overwriting this one

For a future review, preserve the publications-page observation date, exact PDF URL, final URL, HTTP status, content type, byte size, page count, creation and modification dates, SHA-256, printed/PDF page pair, and the exact G1/G2/G3 wording. If the file changes, save the new evidence as a separate version and do not silently transplant the prior definitions.

The classification table improves source traceability, information gain, and answer-citation readiness. Those are quality controls, not guarantees of ranking, indexing, answer-engine retrieval, LLM citation, traffic, leads, or revenue.

Frequently asked questions

What is Texas Category G1?

The current Comptroller guide says Category G1 includes oil and gas interests.

What is Texas Category G2?

The guide says Category G2 includes minerals other than oil and gas, with uranium and lignite among its examples.

What is Texas Category G3?

The guide says Category G3 includes certain subsurface interests that are not defined as minerals and also includes mines and quarries.

Which page contains the G1, G2, and G3 comparison?

It appears on printed guide page 20, which is physical page 23 in the 36-page PDF.

Does a G1, G2, or G3 label show what mineral rights are worth?

No. The label is a reporting classification. A property-specific appraisal, tax record, ownership analysis, and mineral-rights transaction analysis are separate evidence questions.

Sources reviewed for this article

• Texas Comptroller property-tax publications (accessed 2026-08-28)
• Texas Comptroller Property Classification Guide (accessed 2026-08-28)
• Texas Comptroller School District Property Value Study (accessed 2026-08-28)
• Texas Comptroller Property Tax Today, July 2026 (accessed 2026-08-28)