How to list mineral rights on a Texas probate inventory
Within 90 days after qualifying, a Texas personal representative must file a verified inventory, appraisement, and list of claims, or an affidavit in lieu of inventory when eligible. Here is what Chapter 309 of the Texas Estates Code requires for real property located in Texas, and how check stubs and county deeds turn into schedule lines.
This is general information from professional landmen, not legal or tax advice. The estate's attorney prepares and files the court inventory, and a qualified appraiser or CPA handles valuation and tax basis.
Under Texas Estates Code § 309.051, a personal representative must prepare and file (or hold, if filing an affidavit in lieu under § 309.056) a full, verified inventory of all estate real property located in Texas within 90 days after qualifying, unless the court extends the deadline. Because minerals in place and royalty interests are real property under Texas law, each Texas mineral or royalty interest belongs on the real-property schedule with enough detail (county, survey/abstract or unit description, interest type, and whether the asset is separate or community property under § 309.051(a)(1)) that a beneficiary, division order analyst, or subsequent title examiner can link the probate schedule to the county deed records. Pre-death royalty suspense owed to the decedent at the date of death is personal property / a claim due the estate under § 309.052.
1What Chapter 309 requires
Before the 91st day after a personal representative qualifies, unless the court grants an extension, the representative must file with the court clerk a single verified document containing an inventory of all estate property that has come to the representative's possession or knowledge and a list of claims due or owing to the estate (Estates Code § 309.051(a)).
For real property, § 309.051(a)(1) specifies all estate real property located in this state, setting out a fair market value as of the date of the decedent's death for each item and stating which portion of the property, if any, is separate property and which is community property. If any property is held or owned in common with others, the inventory must state the interest owned by the estate together with the names and relationship, if known, of co-owners (§ 309.051(b)).
Why separate vs. community classification matters for minerals: many Texas mineral interests were inherited by the decedent from a parent or grandparent (separate property under Texas Family Code § 3.001), while other tracts were purchased during marriage (presumed community property). Furthermore, royalties paid on separate-property minerals are generally separate property because they represent the depletion of the mineral corpus, whereas delay rentals are community property.
2Inventory vs. Affidavit in Lieu of Inventory
In an independent administration, if there are no unpaid debts (except for secured debts, taxes, and administration expenses) at the time the inventory is due, the independent executor may file an Affidavit in Lieu of Inventory, Appraisement, and List of Claims with the court clerk instead of filing the full inventory on the public docket (Estates Code § 309.056(b)).
Even when an Affidavit in Lieu is filed with the court, § 309.056(b)(2) requires the independent executor to prepare the full verified inventory and deliver a copy to each beneficiary of the estate (other than minor-devisee exceptions set out in the statute). And for mineral interests, there is a practical title reason executors and probate counsel often discuss:
- Public chain of title vs. privacy: When a probate Inventory and Appraisement is filed with the court and later recorded in the county deed records where the minerals lie, a division order analyst or title examiner can see the specific county and survey descriptions listed in the estate file. When an Affidavit in Lieu is filed, the court record contains no property descriptions unless an Executor's Mineral Distribution Deed is later recorded in each county.
3What goes into each mineral line
Listing "Oil and gas royalties, $18,400" gives a division order department nothing to tie to a tract. A usable schedule line bridges the revenue stub to the county land record.
| Field | Where it comes from | Why it matters on the schedule |
|---|---|---|
| County & State | Check stub property header, county tax roll, or recorded deed/lease | Real property title is indexed county by county. Every county requires its own recording later. |
| Survey, Block, Section & Abstract No. | Recorded mineral deed, oil & gas lease, or Railroad Commission (RRC) plat | Well names change when operators re-complete or re-name leases; the Texas Survey and Abstract number never changes. |
| Interest Type (MI, RI, NPRI, ORRI) | Check stub type code and source conveyance instrument | Distinguishes a perpetual fee mineral interest (with leasing rights) from a royalty-only interest or a lease-dependent override. |
| Operator, Property Number & Pay Decimal | Most recent division order or monthly revenue check stub | Allows the executor and beneficiaries to verify exact 8-place decimals when new division orders arrive. |
| Separate vs. Community & Undivided Fraction | Source deed or prior inheritance record | Required by Estates Code § 309.051(a)(1) and § 309.051(b). |
| Accrued Pre-Death Suspense (List of Claims) | Operator Owner Relations statement as of date of death | Royalties attributable to production before the date of death are personal property claims due the estate (§ 309.052). |
4Newly discovered tracts (§ 309.101)
Families frequently discover additional mineral interests months after the initial 90-day window closes, often when an annual 1099-MISC arrives in January, a county tax appraisal notice comes in the spring, or a search of the Texas Comptroller's Unclaimed Property roll turns up dormant royalties.
Under Estates Code § 309.101, if a personal representative discovers additional property or claims not included in the original inventory, the representative must promptly file a verified supplementary inventory, appraisement, and list of claims (or deliver a supplementary inventory to beneficiaries if an Affidavit in Lieu was used under § 309.056).
Request an estate mineral review
Tell us about the estate and what you have in hand. We compile county-by-county mineral schedules from check stubs, 1099s, and courthouse records so your probate attorney and CPA have a clean inventory to work from.
- A recent check stub or 1099-MISC from each operator
- Any letter from an operator about the death or a suspense
- The will, and the probate order or letters if there are any
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