Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 23 - Appraisal Methods and Procedures

Section 23.03. Compilation of Large Properties and Properties Subject to Limitation on Appraised Value - Sec. 23.03. COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO...

Subchapter B. Special Appraisal Provisions

Section 23.11. Governmental Action That Constitutes Taking - Sec. 23.11. GOVERNMENTAL ACTION THAT CONSTITUTES TAKING. In appraising private...

Section 23.12. Inventory - Sec. 23.12. INVENTORY. (a) Except as provided by Sections 23.121,...

Section 23.121. Dealer's Motor Vehicle Inventory; Value - Sec. 23.121. DEALER'S MOTOR VEHICLE INVENTORY; VALUE. (a) In this...

Section 23.1211. Temporary Production Aircraft; Value - Sec. 23.1211. TEMPORARY PRODUCTION AIRCRAFT; VALUE. (a) In this section:...

Section 23.122. Prepayment of Taxes by Certain Taxpayers - Sec. 23.122. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS. (a) In...

Section 23.123. Declarations and Statements Confidential - Sec. 23.123. DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a) In this section:...

Section 23.124. Dealer's Vessel and Outboard Motor Inventory; Value - Sec. 23.124. DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE. (a)...

Section 23.1241. Dealer's Heavy Equipment Inventory; Value - Sec. 23.1241. DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE. (a) In this...

Section 23.1242. Prepayment of Taxes by Heavy Equipment Dealers - Sec. 23.1242. PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS. (a)...

Section 23.1243. Refund of Prepayment of Taxes on Fleet Transaction - Sec. 23.1243. REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION....

Section 23.125. Prepayment of Taxes by Certain Taxpayers - Sec. 23.125. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS. (a) in...

Section 23.126. Declarations and Statements Confidential - Sec. 23.126. DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a) in this section:...

Section 23.127. Retail Manufactured Housing Inventory; Value - Sec. 23.127. RETAIL MANUFACTURED HOUSING INVENTORY; VALUE. (a) In this...

Section 23.128. Prepayment of Taxes by Manufactured Housing Retailers - Sec. 23.128. PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS. (a)...

Section 23.129. Waiver of Certain Penalties - Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (a) Subject to Subsection...

Section 23.13. Taxable Leaseholds - Sec. 23.13. TAXABLE LEASEHOLDS. A taxable leasehold or other possessory...

Section 23.135. License to Occupy Dwelling Unit in Tax-Exempt Retirement Community - Sec. 23.135. LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT...

Section 23.14. Appraisal of Property Subject to Environmental Response Requirement - Sec. 23.14. APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT....

Section 23.15. Intangibles of an Insurance Company - Sec. 23.15. INTANGIBLES OF AN INSURANCE COMPANY. Intangible property owned...

Section 23.16. Intangibles of a Savings and Loan Association - Sec. 23.16. INTANGIBLES OF A SAVINGS AND LOAN ASSOCIATION. Intangible...

Section 23.17. Mineral Interest Not Being Produced - Sec. 23.17. MINERAL INTEREST NOT BEING PRODUCED. An interest in...

Section 23.175. Oil or Gas Interest - Sec. 23.175. OIL OR GAS INTEREST. (a) If a real...

Section 23.18. Property Owned by a Nonprofit Homeowners' Organization for the Benefit of Its Members - Sec. 23.18. PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR...

Section 23.19. Property Occupied by Stockholders of Corporation Incorporated Under Cooperative Association Act - Sec. 23.19. PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER...

Section 23.20. Waiver of Special Appraisal - Sec. 23.20. WAIVER OF SPECIAL APPRAISAL. (a) An owner of...

Section 23.21. Property Used to Provide Affordable Housing - Sec. 23.21. PROPERTY USED TO PROVIDE AFFORDABLE HOUSING. (a) In...

Section 23.215. Appraisal of Certain Nonexempt Property Used for Low-Income or Moderate-Income Housing - Sec. 23.215. APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR LOW-INCOME...

Section 23.22. Land Use of Which Is Restricted by Governmental Entity - Sec. 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL...

Section 23.23. Limitation on Appraised Value of Residence Homestead - Sec. 23.23. LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD. (a)...

Section 23.24. Furniture, Fixtures, and Equipment - Sec. 23.24. FURNITURE, FIXTURES, AND EQUIPMENT. (a) If real property...

Section 23.25. Appraisal of Land Used for Single-Family Residential Purposes That Is Contiguous to Agricultural or Open-Space Land With Common Ownership - Sec. 23.25. APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES...

Section 23.26. Solar Energy Property - Sec. 23.26. SOLAR ENERGY PROPERTY. (a) In this section, "solar...

Subchapter C. Land Designated for Agricultural Use

Section 23.41. Appraisal - Sec. 23.41. APPRAISAL. (a) Land designated for agricultural use is...

Section 23.42. Eligibility - Sec. 23.42. ELIGIBILITY. (a) An individual is entitled to have...

Section 23.425. Eligibility of Land Used for Growing Florist Items in Certain Counties - Sec. 23.425. ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS...

Section 23.426. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks - Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE...

Section 23.43. Application - Sec. 23.43. APPLICATION. (a) An individual claiming the right to...

Section 23.431. Late Application for Agricultural Designation - Sec. 23.431. LATE APPLICATION FOR AGRICULTURAL DESIGNATION. (a) The chief...

Section 23.44. Action on Application - Sec. 23.44. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.45. Application Confidential - Sec. 23.45. APPLICATION CONFIDENTIAL. (a) An application for agricultural designation...

Section 23.46. Additional Taxation - Sec. 23.46. ADDITIONAL TAXATION. (a) When appraising land designated for...

Section 23.47. Loan Secured by Lien on Agricultural-Use Land - Sec. 23.47. LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND. (a)...

Section 23.48. Reappraisal of Land Subject to Temporary Quarantine for Ticks - Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR...

Subchapter D. Appraisal of Agricultural Land

Section 23.51. Definitions - Sec. 23.51. DEFINITIONS. In this subchapter: (1) "Qualified open-space land"...

Section 23.52. Appraisal of Qualified Agricultural Land - Sec. 23.52. APPRAISAL OF QUALIFIED AGRICULTURAL LAND. (a) The appraised...

Section 23.521. Standards for Qualification of Land for Appraisal Based on Wildlife Management Use - Sec. 23.521. STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED...

Section 23.522. Temporary Cessation of Agricultural Use During Drought - Sec. 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT. The...

Section 23.523. Temporary Cessation of Agricultural Use When Property Owner Deployed or Stationed Outside State as Member of Armed Services - Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER...

Section 23.524. Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests - Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE...

Section 23.525. Oil and Gas Operations on Land - Sec. 23.525. OIL AND GAS OPERATIONS ON LAND. The eligibility...

Section 23.526. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks - Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE...

Section 23.53. Capitalization Rate - Sec. 23.53. CAPITALIZATION RATE. The capitalization rate to be used...

Section 23.54. Application - Sec. 23.54. APPLICATION. (a) A person claiming that his land...

Section 23.541. Late Application for Appraisal as Agricultural Land - Sec. 23.541. LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND. (a)...

Section 23.55. Change of Use of Land - Sec. 23.55. CHANGE OF USE OF LAND. (a) If the...

Section 23.551. Additional Notice to Certain Landowners - Sec. 23.551. ADDITIONAL NOTICE TO CERTAIN LANDOWNERS. (a) If land...

Section 23.56. Land Ineligible for Appraisal as Open-Space Land - Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND. Land...

Section 23.57. Action on Applications - Sec. 23.57. ACTION ON APPLICATIONS. (a) The chief appraiser shall...

Section 23.58. Loan Secured by Lien on Open-Space Land - Sec. 23.58. LOAN SECURED BY LIEN ON OPEN-SPACE LAND. (a)...

Section 23.59. Appraisal of Open-Space Land That Is Converted to Timber Production - Sec. 23.59. APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO...

Section 23.60. Reappraisal of Land Subject to Temporary Quarantine for Ticks - Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR...

Subchapter E. Appraisal of Timber Land

Section 23.71. Definitions - Sec. 23.71. DEFINITIONS. In this subchapter: (1) "Category of the...

Section 23.72. Qualification for Productivity Appraisal - Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a) Land qualifies for...

Section 23.73. Appraisal of Qualified Timber Land - Sec. 23.73. APPRAISAL OF QUALIFIED TIMBER LAND. (a) The appraised...

Section 23.74. Capitalization Rate - Sec. 23.74. CAPITALIZATION RATE. (a) The capitalization rate to be...

Section 23.75. Application - Sec. 23.75. APPLICATION. (a) A person claiming that his land...

Section 23.751. Late Application for Appraisal as Timber Land - Sec. 23.751. LATE APPLICATION FOR APPRAISAL AS TIMBER LAND. (a)...

Section 23.76. Change of Use of Land - Sec. 23.76. CHANGE OF USE OF LAND. (a) If the...

Section 23.765. Oil and Gas Operations on Land - Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The eligibility...

Section 23.77. Land Ineligible for Appraisal as Timber Land - Sec. 23.77. LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND. Land...

Section 23.78. Minimum Taxable Value of Timber Land - Sec. 23.78. MINIMUM TAXABLE VALUE OF TIMBER LAND. The taxable...

Section 23.79. Action on Applications - Sec. 23.79. ACTION ON APPLICATIONS. (a) The chief appraiser shall...

Subchapter F. Appraisal of Recreational, Park, and Scenic Land

Section 23.81. Definitions - Sec. 23.81. DEFINITIONS. In this subchapter: (1) "Recreational, park, or...

Section 23.82. Voluntary Restrictions - Sec. 23.82. VOLUNTARY RESTRICTIONS. (a) The owner of a fee...

Section 23.83. Appraisal of Restricted Land - Sec. 23.83. APPRAISAL OF RESTRICTED LAND. (a) A person is...

Section 23.84. Application - Sec. 23.84. APPLICATION. (a) A person claiming the right to...

Section 23.85. Action on Application - Sec. 23.85. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.86. Additional Taxation for Preceding Years - Sec. 23.86. ADDITIONAL TAXATION FOR PRECEDING YEARS. (a) If land...

Section 23.87. Penalty for Violating Deed Restriction - Sec. 23.87. PENALTY FOR VIOLATING DEED RESTRICTION. (a) If land...

Subchapter G. Appraisal of Public Access Airport Property

Section 23.91. Definitions - Sec. 23.91. DEFINITIONS. In this subchapter: (1) "Airport property" means...

Section 23.92. Voluntary Restrictions - Sec. 23.92. VOLUNTARY RESTRICTIONS. (a) The owner of a fee...

Section 23.93. Appraisal of Restricted Land - Sec. 23.93. APPRAISAL OF RESTRICTED LAND. (a) A person is...

Section 23.94. Application - Sec. 23.94. APPLICATION. (a) A person claiming the right to...

Section 23.95. Action on Application - Sec. 23.95. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.96. Taxation for Preceding Years - Sec. 23.96. TAXATION FOR PRECEDING YEARS. (a) If airport property...

Section 23.97. Penalty for Violating Deed Restriction - Sec. 23.97. PENALTY FOR VIOLATING DEED RESTRICTION. (a) If airport...

Subchapter H. Appraisal of Restricted-Use Timber Land

Section 23.9801. Definitions - Sec. 23.9801. DEFINITIONS. In this subchapter: (1) "Aesthetic management zone"...

Section 23.9802. Qualification for Appraisal as Restricted-Use Timber Land - Sec. 23.9802. QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND. (a)...

Section 23.9803. Appraisal of Qualified Restricted-Use Timber Land - Sec. 23.9803. APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND. (a) Except...

Section 23.9804. Application - Sec. 23.9804. APPLICATION. (a) A person claiming that the person's...

Section 23.9805. Action on Application - Sec. 23.9805. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.9806. Application Denial Based on Zone Location - Sec. 23.9806. APPLICATION DENIAL BASED ON ZONE LOCATION. (a) Before...

Section 23.9807. Change of Use of Land - Sec. 23.9807. CHANGE OF USE OF LAND. (a) If the...

Section 23.9808. Oil and Gas Operations on Land - Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND. The eligibility...

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Texas Statutes Subtitle D - Appraisal and Assessment Chapter 23 - Appraisal Methods and Procedures

Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 23 - Appraisal Methods and Procedures