Tex. Tax Code § 23.014 · Subchapter A. APPRAISALS GENERALLY
EXCLUSION OF PROPERTY AS REAL PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm
- Text hash
- sha256 c81c2fd12d338126eac2027df28b62901c8639255494acbd49fc6f43e1c7ebb8
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.