Texas Statutes
Subchapter B. Special Appraisal Provisions
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 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 to a parcel of land that is:
(A) appraised under Subchapter C or D; and
(B) owned by:
(i) the same person;
(ii) the person's spouse;
(iii) an individual related within the first degree of consanguinity to the person; or
(iv) a legal entity that is affiliated with the person.
(b) In appraising the parcel of land, the chief appraiser shall:
(1) determine the price for which the parcel of land being appraised and the contiguous parcel of land described by Subsection (a)(2) would sell if both parcels were sold as a single combined parcel of land; and
(2) attribute a portion of the amount determined under Subdivision (1) to the parcel of land being appraised based on the proportion that the size of the parcel of land being appraised bears to the size of the single combined parcel of land described by Subdivision (1).
(c) If the chief appraiser uses the market data comparison method of appraisal to appraise the parcel of land, the chief appraiser may not use comparable sales data pertaining to the sale of land located in the corporate limits of a municipality.
Added by Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630), Sec. 1, eff. January 1, 2008.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 23 - Appraisal Methods and Procedures

Subchapter B. Special Appraisal Provisions

Section 23.11. Governmental Action That Constitutes Taking

Section 23.12. Inventory

Section 23.121. Dealer's Motor Vehicle Inventory; Value

Section 23.1211. Temporary Production Aircraft; Value

Section 23.122. Prepayment of Taxes by Certain Taxpayers

Section 23.123. Declarations and Statements Confidential

Section 23.124. Dealer's Vessel and Outboard Motor Inventory; Value

Section 23.1241. Dealer's Heavy Equipment Inventory; Value

Section 23.1242. Prepayment of Taxes by Heavy Equipment Dealers

Section 23.1243. Refund of Prepayment of Taxes on Fleet Transaction

Section 23.125. Prepayment of Taxes by Certain Taxpayers

Section 23.126. Declarations and Statements Confidential

Section 23.127. Retail Manufactured Housing Inventory; Value

Section 23.128. Prepayment of Taxes by Manufactured Housing Retailers

Section 23.129. Waiver of Certain Penalties

Section 23.13. Taxable Leaseholds

Section 23.135. License to Occupy Dwelling Unit in Tax-Exempt Retirement Community

Section 23.14. Appraisal of Property Subject to Environmental Response Requirement

Section 23.15. Intangibles of an Insurance Company

Section 23.16. Intangibles of a Savings and Loan Association

Section 23.17. Mineral Interest Not Being Produced

Section 23.175. Oil or Gas Interest

Section 23.18. Property Owned by a Nonprofit Homeowners' Organization for the Benefit of Its Members

Section 23.19. Property Occupied by Stockholders of Corporation Incorporated Under Cooperative Association Act

Section 23.20. Waiver of Special Appraisal

Section 23.21. Property Used to Provide Affordable Housing

Section 23.215. Appraisal of Certain Nonexempt Property Used for Low-Income or Moderate-Income Housing

Section 23.22. Land Use of Which Is Restricted by Governmental Entity

Section 23.23. Limitation on Appraised Value of Residence Homestead

Section 23.24. Furniture, Fixtures, and Equipment

Section 23.25. Appraisal of Land Used for Single-Family Residential Purposes That Is Contiguous to Agricultural or Open-Space Land With Common Ownership

Section 23.26. Solar Energy Property