Texas Tax Code Title 1, Chapter 23 - Appraisal Methods And Procedures

SUBCHAPTER A APPRAISALS GENERALLY

• Texas Section 23.01 - Appraisals Generally
  (a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1. (b) The market value...
• Texas Section 23.0101 - Consideration Of Alternate Appraisal Methods
  In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the...
• Texas Section 23.011 - Cost Method Of Appraisal
  If the chief appraiser uses the cost method of appraisal to determine the market value of real property, the chief appraiser shall: (1) use cost...
• Texas Section 23.012 - Income Method Of Appraisal
  (a) If the income method of appraisal is the most appropriate method to use to determine the market value of real property, the chief appraiser...
• Texas Section 23.013 - Market Data Comparison Method Of Appraisal
  (a) If the chief appraiser uses the market data comparison method of appraisal to determine the market value of real property, the chief appraiser shall...
• Texas Section 23.014 - Exclusion Of Property As Real Property
  Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of,...
• Texas Section 23.02 - Reappraisal Of Property Damaged In Disaster Area
  (a) The governing body of a taxing unit that is located partly or entirely inside an area declared to be a disaster area by the...

SUBCHAPTER B SPECIAL APPRAISAL PROVISIONS

• Texas Section 23.03 - Compilation Of Large Properties And Properties Subject To Limitation On Appraised Value
  Each year the chief appraiser shall compile and send to the Texas Department of Economic Development a list of properties in the appraisal district that...
• Texas Section 23.11 - Governmental Action That Constitutes Taking
  In appraising private real property, the effect of a governmental action on the market value of private real property as determined in a suit or...
• Texas Section 23.12 - Inventory
  (a) Except as provided by Sections 23.121, 23.1241, 23.124, and 23.127, the market value of an inventory is the price for which it would sell...
• Texas Section 23.121 - Dealer's Motor Vehicle Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's motor vehicle inventory is located. (2)...
• Texas Section 23.1211 - Temporary Production Aircraft; Value
  (a) In this section: (1) "List price" means the value of an aircraft as listed in the most recent edition of the International Bureau of...
• Texas Section 23.122 - Prepayment Of Taxes By Certain Taxpayers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes...
• Texas Section 23.123 - Declarations And Statements Confidential
  (a) In this section: (1) "Collector" has the meaning given it in Section 23.122 of this code. (2) "Chief appraiser" has the meaning given it...
• Texas Section 23.124 - Dealer's Vessel And Outboard Motor Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's vessel and outboard motor inventory is...
• Texas Section 23.1241 - Dealer's Heavy Equipment Inventory; Value
  (a) In this section: (1) "Dealer" means a person engaged in the business in this state of selling, leasing, or renting heavy equipment. The term...
• Texas Section 23.1242 - Prepayment Of Taxes By Heavy Equipment Dealers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all appropriate taxing units authorized by law to levy property taxes...
• Texas Section 23.1243 - Refund Of Prepayment Of Taxes On Fleet Transaction
  (a) In this section, "dealer" and "fleet transaction" have the meanings assigned those terms by Section 23.1241. (b) A dealer may apply to the chief...
• Texas Section 23.125 - Prepayment Of Taxes By Certain Taxpayers
  (a) in this section: (1) "Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes...
• Texas Section 23.126 - Declarations And Statements Confidential
  (a) in this section: (1) "Collector" has the meaning given it in Section 23.124 of this code. (2) "Chief appraiser" has the meaning given it...
• Texas Section 23.127 - Retail Manufactured Housing Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a retailer's retail manufactured housing inventory is located....
• Texas Section 23.128 - Prepayment Of Taxes By Manufactured Housing Retailers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all appropriate taxing units authorized by law to impose property taxes...
• Texas Section 23.129 - Waiver Of Certain Penalties
  (a) Subject to Subsection (b): (1) a chief appraiser may waive a penalty imposed by Section 23.121(k), 23.1241(j), or 23.127(k); and (2) a collector may...
• Texas Section 23.13 - Taxable Leaseholds
  A taxable leasehold or other possessory interest in real property that is exempt from taxation to the owner of the estate or interest encumbered by...
• Texas Section 23.135 - License To Occupy Dwelling Unit In Tax-exempt Retirement Community
  A license to occupy a dwelling unit in a retirement community that is exempt from taxation under Section 11.18(d)(19) is not a taxable leasehold or...
• Texas Section 23.14 - Appraisal Of Property Subject To Environmental Response Requirement
  (a) In this section, "environmental response requirement" means remedial action by a property owner to correct, mitigate, or prevent a present or future air, water,...
• Texas Section 23.15 - Intangibles Of An Insurance Company
  Intangible property owned by an insurance company incorporated under the laws of this state is appraised as provided by Article 4.01, Insurance Code. Acts 1979,...
• Texas Section 23.16 - Intangibles Of A Savings And Loan Association
  Intangible property owned by a savings and loan association is appraised as provided by Section 89.003, Finance Code. Acts 1979, 66th Leg., p. 2253, ch....
• Texas Section 23.17 - Mineral Interest Not Being Produced
  An interest in a mineral that may be removed by surface mining or quarrying from a deposit and that is not being produced is appraised...
• Texas Section 23.175 - Oil Or Gas Interest
  (a) If a real property interest in oil or gas in place is appraised by a method that takes into account the future income from...
• Texas Section 23.18 - Property Owned By A Nonprofit Homeowners' Organization For The Benefit Of Its Members
  (a) Because many residential subdivisions are developed on the basis of a nonprofit corporation or association maintaining nominal ownership to property, such as swimming pools,...
• Texas Section 23.19 - Property Occupied By Stockholders Of Corporation Incorporated Under Cooperative Association Act
  (a) In this section, "cooperative housing corporation" means a corporation incorporated under the Cooperative Association Act (Article 1396-50.01, Vernon's Texas Civil Statutes) to provide dwelling...
• Texas Section 23.20 - Waiver Of Special Appraisal
  (a) An owner of inventory or real property may in writing waive the right to special appraisal provided by Section 23.12 or Subchapter C, D,...
• Texas Section 23.21 - Property Used To Provide Affordable Housing
  (a) In appraising real property that is rented or leased to a low-income individual or family meeting income-eligibility standards established by the owner of the...
• Texas Section 23.215 - Appraisal Of Certain Nonexempt Property Used For Low-income Or Moderate-income Housing
  (a) This section applies only to real property owned by an organization: (1) that on the effective date of this section was rented to a...
• Texas Section 23.22 - Land Use Of Which Is Restricted By Governmental Entity
  In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of...
• Texas Section 23.23 - Limitation On Appraised Value Of Residence Homestead
  Sec. 23.23. LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD. (a) Notwithstanding the requirements of Section 25.18 and regardless of whether the appraisal office has appraised...
• Texas Section 23.24 - Furniture, Fixtures, And Equipment
  (a) If real property is appraised by a method that takes into account the value of furniture, fixtures, and equipment in or on the real...
• Texas Section 23.25 - Appraisal Of Land Used For Single-family Residential Purposes That Is Contiguous To Agricultural Or Open-space Land With Common Ownership
  (a) This section applies only to the appraisal of a parcel of land that: (1) is used for single-family residential purposes; and (2) is contiguous...

SUBCHAPTER C LAND DESIGNATED FOR AGRICULTURAL USE

• Texas Section 23.26 - Solar Energy Property
  (a) In this section, "solar energy property" means a "solar energy device" as defined by Section 11.27(c)(1) that is used for a commercial purpose, including...
• Texas Section 23.41 - Appraisal
  (a) Land designated for agricultural use is appraised at its value based on the land's capacity to produce agricultural products. The value of land based...
• Texas Section 23.42 - Eligibility
  (a) Except as provided by Subsection (a-1), an individual is entitled to have land he owns designated for agricultural use if, on January 1: (1)...
• Texas Section 23.425 - Eligibility Of Land Used For Growing Florist Items In Certain Counties
  (a) This section applies only to land: (1) that is located in a county with a population of 35,000 or less; and (2) on which...
• Texas Section 23.43 - Application
  (a) An individual claiming the right to have his land designated for agricultural use must apply for the designation each year he claims it. Application...
• Texas Section 23.431 - Late Application For Agricultural Designation
  (a) The chief appraiser shall accept and approve or deny an application for an agricultural designation after the deadline for filing it has passed if...
• Texas Section 23.44 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to the agricultural designation. After considering the application and all relevant information, the chief appraiser...
• Texas Section 23.45 - Application Confidential
  (a) An application for agricultural designation filed with a chief appraiser is confidential and not open to public inspection. The application and the information it...
• Texas Section 23.46 - Additional Taxation
  (a) When appraising land designated for agricultural use, the chief appraiser also shall appraise the land at its market value and shall record both the...
• Texas Section 23.47 - Loan Secured By Lien On Agricultural-use Land
  (a) A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of...

SUBCHAPTER D APPRAISAL OF AGRICULTURAL LAND

• Texas Section 23.48 - Reappraisal Of Land Subject To Temporary Quarantine For Ticks
  (a) An owner of land designated for agricultural use on which the Texas Animal Health Commission has established a temporary quarantine of at least 90...
• Texas Section 23.51 - Definitions
  In this subchapter: (1) "Qualified open-space land" means land that is currently devoted principally to agricultural use to the degree of intensity generally accepted in...
• Texas Section 23.52 - Appraisal Of Qualified Agricultural Land
  (a) The appraised value of qualified open-space land is determined on the basis of the category of the land, using accepted income capitalization methods applied...
• Texas Section 23.521 - Standards For Qualification Of Land For Appraisal Based On Wildlife Management Use
  (a) The Parks and Wildlife Department, with the assistance of the comptroller, shall develop standards for determining whether land qualifies under Section 23.51(7) for appraisal...
• Texas Section 23.522 - Temporary Cessation Of Agricultural Use During Drought
  The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the...
• Texas Section 23.53 - Capitalization Rate
  The capitalization rate to be used in determining the appraised value of qualified open-space land as provided by this subchapter is 10 percent or the...
• Texas Section 23.54 - Application
  (a) A person claiming that his land is eligible for appraisal under this subchapter must file a valid application with the chief appraiser. (b) To...
• Texas Section 23.541 - Late Application For Appraisal As Agricultural Land
  (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed...
• Texas Section 23.55 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes, an additional tax is imposed on the land equal...
• Texas Section 23.551 - Additional Notice To Certain Landowners
  (a) If land appraised as provided by this subchapter is owned by an individual 65 years of age or older, before making a determination that...
• Texas Section 23.56 - Land Ineligible For Appraisal As Open-space Land
  Land is not eligible for appraisal as provided by this subchapter if: (1) the land is located inside the corporate limits of an incorporated city...
• Texas Section 23.57 - Action On Applications
  (a) The chief appraiser shall determine separately each applicant's right to have his land appraised under this subchapter. After considering the application and all relevant...
• Texas Section 23.58 - Loan Secured By Lien On Open-space Land
  (a) A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of...
• Texas Section 23.59 - Appraisal Of Open-space Land That Is Converted To Timber Production
  (a) If land that has been appraised under this subchapter for at least five preceding years is converted to production of timber after September 1,...

SUBCHAPTER E APPRAISAL OF TIMBER LAND

• Texas Section 23.60 - Reappraisal Of Land Subject To Temporary Quarantine For Ticks
  (a) An owner of qualified open-space land, other than land used for wildlife management, on which the Texas Animal Health Commission has established a temporary...
• Texas Section 23.71 - Definitions
  In this subchapter: (1) "Category of the land" means the value classification of land for timber production, based on soil type, soil capability, general topography,...
• Texas Section 23.72 - Qualification For Productivity Appraisal
  Land qualifies for appraisal as provided by this subchapter if it is currently and actively devoted principally to production of timber or forest products to...
• Texas Section 23.73 - Appraisal Of Qualified Timber Land
  (a) The appraised value of qualified timber land is determined on the basis of the category of the land, using accepted income capitalization methods applied...
• Texas Section 23.74 - Capitalization Rate
  (a) The capitalization rate to be used in determining the appraised value of qualified timber land as provided by this subchapter is the greater of:...
• Texas Section 23.75 - Application
  (a) A person claiming that his land is eligible for appraisal as provided by this subchapter must file a valid application with the chief appraiser....
• Texas Section 23.751 - Late Application For Appraisal As Timber Land
  (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed...
• Texas Section 23.76 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes, an additional tax is imposed on the land equal...
• Texas Section 23.77 - Land Ineligible For Appraisal As Timber Land
  Land is not eligible for appraisal as provided by this subchapter if: (1) the land is located inside the corporate limits of an incorporated city...
• Texas Section 23.78 - Minimum Taxable Value Of Timber Land
  The taxable value of qualified timber land appraised as provided by this subchapter may not be less than the appraised value of that land for...

SUBCHAPTER F APPRAISAL OF RECREATIONAL, PARK, AND SCENIC LAND

• Texas Section 23.79 - Action On Applications
  (a) The chief appraiser shall determine separately each applicant's right to have his land appraised under this subchapter. After considering the application and all relevant...
• Texas Section 23.81 - Definitions
  In this subchapter: (1) "Recreational, park, or scenic use" means use for individual or group sporting activities, for park or camping activities, for development of...
• Texas Section 23.82 - Voluntary Restrictions
  (a) The owner of a fee simple estate in land of at least five acres may limit the use of the land to recreational, park,...
• Texas Section 23.83 - Appraisal Of Restricted Land
  (a) A person is entitled to have land he owns appraised under this subchapter if, on January 1: (1) the land is restricted as provided...
• Texas Section 23.84 - Application
  (a) A person claiming the right to have his land appraised under this subchapter must apply for the right the first year he claims it....
• Texas Section 23.85 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter. After considering the application and all relevant information, the chief...
• Texas Section 23.86 - Additional Taxation For Preceding Years
  (a) If land that has been appraised under this subchapter is no longer subject to a deed restriction or is diverted to a use other...

SUBCHAPTER G APPRAISAL OF PUBLIC ACCESS AIRPORT PROPERTY

• Texas Section 23.87 - Penalty For Violating Deed Restriction
  (a) If land appraised under this subchapter is used for other than recreational, park, or scenic uses before the term of the deed restriction expires,...
• Texas Section 23.91 - Definitions
  In this subchapter: (1) "Airport property" means real property that is designed to be used or is used for airport purposes, including the landing, parking,...
• Texas Section 23.92 - Voluntary Restrictions
  (a) The owner of a fee simple estate in property of at least five acres may limit the use of that part of the property...
• Texas Section 23.93 - Appraisal Of Restricted Land
  (a) A person is entitled to have airport property he owns appraised under this subchapter if, on January 1: (1) the property is restricted as...
• Texas Section 23.94 - Application
  (a) A person claiming the right to have his airport property appraised under this subchapter must apply for the right the first year he claims...
• Texas Section 23.95 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter. After considering the application and all relevant information, the chief...
• Texas Section 23.96 - Taxation For Preceding Years
  (a) If airport property that has been appraised under this subchapter is no longer subject to a deed restriction, an additional tax is imposed on...

SUBCHAPTER H APPRAISAL OF RESTRICTED-USE TIMBER LAND

• Texas Section 23.97 - Penalty For Violating Deed Restriction
  (a) If airport property appraised under this subchapter is used as other than public access airport property before the term of the deed restriction expires,...
• Texas Section 23.9801 - Definitions
  In this subchapter: (1) "Aesthetic management zone" means timber land on which timber harvesting is restricted for aesthetic or conservation purposes, including: (A) maintaining standing...
• Texas Section 23.9802 - Qualification For Appraisal As Restricted-use Timber Land
  (a) Land qualifies for appraisal as provided by this subchapter if the land is in an aesthetic management zone, critical wildlife habitat zone, or streamside...
• Texas Section 23.9803 - Appraisal Of Qualified Restricted-use Timber Land
  (a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as...
• Texas Section 23.9804 - Application
  (a) A person claiming that the person's land is eligible for appraisal as provided by this subchapter must file a valid application with the chief...
• Texas Section 23.9805 - Action On Application
  (a) The chief appraiser shall determine separately each applicant's right to have the applicant's land appraised under this subchapter. After considering the application and all...
• Texas Section 23.9806 - Application Denial Based On Zone Location
  (a) Before a chief appraiser may deny an application under Section 23.9805 on the ground that the land is not located in an aesthetic management...
• Texas Section 23.9807 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes to a use that qualifies the land for appraisal...

Last modified: September 28, 2016