Sec. 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, and exclude from that value the value of, any:
(1) tangible personal property, including trade fixtures;
(2) intangible personal property;
(3) chicken coops or rabbit pens used for the noncommercial production of food for personal consumption; or
(4) other property that is not subject to appraisal as real property.
Added by Acts 2003, 78th Leg., ch. 548, Sec. 2, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.
Acts 2021, 87th Leg., R.S., Ch. 701 (H.B. 2535), Sec. 1, eff. January 1, 2022.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 23 - Appraisal Methods and Procedures
Subchapter A. Appraisals Generally
Section 23.01. Appraisals Generally
Section 23.0101. Consideration of Alternate Appraisal Methods
Section 23.011. Cost Method of Appraisal
Section 23.012. Income Method of Appraisal
Section 23.013. Market Data Comparison Method of Appraisal