Inherited mineral rights in Texas
You inherited minerals. Do these in order.
Start with the stubs. They name every lease.
WHEN AN OWNER DIES, THE DECIMAL IS SPLIT
OWNER'S DECIMAL
0.00097656
- Heir A0.00032552
- Heir B0.00032552
- Heir C0.00032552
- Together0.00097656
Shares can differ. The will, or the law, sets them.
The timeline
What happens when
First weeks
Gather the papers
Order several certified death certificates. Find the will, deeds, leases, division orders and the last royalty stubs. The county courthouse where the land sits holds lease and royalty documents. RRC FAQFirst 3 months
Tell every payor
Write to each operator. Until it has proof of who owns the interest, it may hold payments without interest. NRC §91.402(b)First year
Settle who owns it
Probate the will, or prove heirship if there is none. Then send each payor the papers, a W-9 and a division order for each heir.4th anniversary
Last day to probate a will
After it, a will cannot be admitted unless the applicant was not in default. Est. Code §256.0033 years unpaid
Royalties go to the state
Unclaimed longer than three years, they go to the Comptroller. Claiming has no deadline. Prop. Code §75.101
Step by step
Seven steps, in order
Step 1: Find out what the minerals are
Start with the last royalty stubs and 1099s. Each names a lease. Look each one up to see the county, the operator and what it produces. Then check ClaimItTexas for money already sent to the state.
Step 2: Order death certificates
Payors, banks and the Comptroller will each want one. Order several certified copies so none of them waits on another.
Step 3: Write to every payor
Send owner relations the owner's number, the date of death and your contact details. Ask for its list of papers. The letter below does it.
Step 4: Settle who owns the interest
With a will, admit it to probate. With none, prove who the heirs are. The two routes are below.
Step 5: Send the papers and a division order
Each heir gets a decimal. Read the division order before you sign it. It can hold only the items in section 91.402(c), and it does not change the lease. What a division order may say
Step 6: Ask about held money
Ask each payor what it held from the date of death, and when it will pay. Money held for a proper reason carries no interest. NRC §91.403
Step 7: Check the new statements
Once the new decimals are in place, compare each month with the state record. Rebuild the decimal, or run a full check.
Checklist
Tick it off as you go
INHERITED MINERALS · CHECKLIST
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Settling title
A will, or no will
There is a will
- Admit it to probate, with an executor and letters testamentary or, when the estate owes nothing beyond real-estate liens or needs no administration, as a muniment of title. Est. Code §257.001
- The will names who inherits and in what shares. Those shares set each heir's decimal.
- Mind the four-year limit. Est. Code §256.003
There is no will
- Texas law decides who the heirs are, and in what shares. The Comptroller applies Estates Code sections 201.001 to 201.003.
- Prove it with a court order declaring heirship, or a sworn statement of family history and heirs, recorded in the county deed records. Once recorded for five years, a court receives it as prima facie evidence. Est. Code §203.001
- Ask each payor which proof it accepts.
Copy these
Two letters to send
Letter one, after a death
Copy and fill in
I am writing about owner number [number], [name], who died on [date]. Please send me your list of the papers you need to pay the heirs, and tell me whether any payments since that date are being held.
Letter two, with the papers
Copy and fill in
I enclose [death certificate, probate order or affidavit of heirship], a signed W-9 and a signed division order for each heir. Please confirm the decimal for each heir, the date payments will start, and when the held months will be paid.
Related
Related
- Texas dataTexas lease lookupFind your lease by name, RRC number or county.
- HelpTexas division ordersWhat you may sign, what you may refuse, what to check.
- HelpUnclaimed royaltiesHow royalties reach the Comptroller and how to claim them.
- HelpRoyalty checks stoppedSeven reasons checks stop, and what to do about each.
- GuideRoyalty income, taxes and your 1099Box 2, severance tax, and what depletion is.
- ToolMineral rights valueLast-year income and a value range for your interest.
FAQ
Questions people ask
What should I do first when I inherit mineral rights in Texas?
Gather the papers: certified death certificates, the will, and the deeds, leases, division orders and latest royalty stubs. Look up each lease named on the stubs to see who operates it. Then write to each operator's owner relations, give the owner's number and date of death, and ask what it needs to pay the heirs. Also search ClaimItTexas in case money has already gone to the state.
Do I have to probate the will before I get royalty checks?
The payor decides what proof it needs to pay you, and it may hold payments without interest until it has proof of who now owns the interest (Natural Resources Code section 91.402(b)). A will can be admitted to probate as a muniment of title when the estate owes no debts other than real-estate liens, or there is no need for administration (Estates Code section 257.001). Ask each payor what it accepts.
How long do I have to probate a will in Texas?
A will cannot be admitted to probate after the fourth anniversary of the death unless the applicant shows they were not in default in failing to present it in time. If the will is admitted after that date, letters testamentary cannot be issued unless the application was filed by the fourth anniversary (Estates Code section 256.003).
What is an affidavit of heirship, and does it work for royalties?
It is a sworn statement of the family history and the identity of the heirs. A court receives a recorded affidavit as prima facie evidence of the facts in it once it has been in the county deed records for five years (Estates Code section 203.001). Whether a payor accepts one sooner is up to the payor. The Comptroller also accepts an affidavit of heirship for an unprobated will when the claim is under $10,000 and the will's beneficiaries are the same people who would inherit with no will.
How do I find out what mineral rights my parent owned?
Start with royalty stubs and 1099s, since each names a lease or an operator. Look each lease up in the state record. The county courthouse where the land sits holds the leases and royalty documents. Search ClaimItTexas for the owner's name, because royalties unclaimed for three years are sent to the Comptroller.
Why are the checks so small after the decimal is split among heirs?
Each heir's decimal is a share of the owner's, so each check is a share of the old check. Small amounts can also be held: a payor may accrue payments of $100 or less for up to 12 months, and may hold amounts under $10 until production ceases. On written request it must pay annually if the amount is under $10, and monthly if it is between $25 and $100 (Natural Resources Code section 91.402(f)).
Do I owe tax on inherited royalties?
Royalty income you receive is reported as royalty income, on Schedule E line 4. Your basis in inherited property is generally its fair market value at the date of death. The taxes guide walks through the 1099, severance tax and depletion.
Start with the stubs. Look up each lease.
Once you know which leases pay, you know which operators to write to.
Sources
Primary sources, opened on 29 September 2026. Statute text is the current version on statutes.capitol.texas.gov.
- Texas Natural Resources Code §91.402, time for payment of proceeds and division orders
- Texas Natural Resources Code §91.403, interest on late payments
- Texas Estates Code §203.001, recorded affidavit of heirship as evidence
- Texas Estates Code §256.003, four years to probate a will
- Texas Estates Code §257.001, will probated as a muniment of title
- Texas Property Code §75.101, presumption of abandonment for mineral proceeds
- Texas Property Code §74.501, who may claim and what the Comptroller may require
- Railroad Commission of Texas, Royalties FAQ
- IRS, Publication 551, Basis of Assets, inherited property
- IRS, Instructions for Schedule E (Form 1040), line 4 royalties
- ClaimItTexas, search for unclaimed property