Texas Tax Code - Section 25.08. Improvements
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Texas Laws > Tax Code > Texas Tax Code - Section 25.08. Improvements
Section: 25.026 25.027 25.03 25.04 25.05 25.06 25.07 25.08 25.09 25.10 25.11 25.12 25.13 25.135 25.16
§ 25.08. IMPROVEMENTS. (a) Except as provided by
Subsections (b) through (f), an improvement may be listed in the
name of the owner of the land on which the improvement is located.
(b) If a person who is not entitled to exemption owns an
improvement on exempt land, the improvement shall be listed in the
name of the owner of the improvement.
(c) When a person other than the owner of an improvement
owns the land on which the improvement is located, the land and the
improvement shall be listed separately in the name of the owner of
each if either owner files with the chief appraiser before May 1 a
written request for separate taxation on a form furnished for that
purpose together with proof of separate ownership. After an
improvement qualifies for taxation separate from land, the
qualification remains effective in subsequent tax years and need
not be requested again. However, the qualification ceases when
ownership of the land or the improvement is transferred or either
owner files a request to cancel the separate taxation.
(d) Within 30 days after an owner of land or an improvement
qualifies for separate taxation or cancels a qualification, the
chief appraiser shall deliver a written notice of the qualification
or cancellation to the other owner.
(e) A manufactured home shall be listed together with the
land on which the home is located if:
(1) the statement of ownership and location for the
home issued under Section 1201.207, Occupations Code, reflects that
the owner has elected to treat the home as real property; and
(2) a certified copy of the statement of ownership and
location has been filed in the real property records in the county
in which the home is located.
(f) A manufactured home shall be listed separately from the
land on which the home is located if either of the conditions
provided by Subsection (e) is not satisfied.
Acts 1979, 66th Leg., p. 2271, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, § 100,
eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 338, § 45, eff. Jan.
Last modified: August 11, 2007