reglab/housing_qa huggingface dataset:
TX Tax Code § 23.126 (2021)
2021 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 23.126. Declarations and Statements Confidential

Sec. 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 in Section 23.124 of this code.(3)  "Dealer" has the meaning given it in Section 23.124 of this code.(4)  "Declaration" has the meaning given it in Section 23.124 of this code.(5)  "Owner" has the meaning given it in Section 23.124 of this code.(6)  "Statement" has the meaning given it in Section 23.124 of this code.(b)  Except as provided by this section, a declaration or statement filed with a chief appraiser or collector as required by Section 23.124 or Section 23.125 of this code is confidential and not open to public inspection.  A declaration or statement and the information contained in either may not be disclosed to anyone except an employee of the appraisal office who appraises the property or to an employee of the county tax assessor-collector involved in the maintenance of the owner's escrow account.(c)  Information made confidential by this section may be disclosed:(1)  in a judicial or administrative proceeding pursuant to a lawful subpoena;(2)  to the person who filed the declaration or statement or to that person's representative authorized by the person in writing to receive the information;(3)  to the comptroller or an employee of the comptroller authorized by the comptroller to receive the information;(4)  to a collector or chief appraiser;(5)  to a district attorney, criminal district attorney, or county attorney involved in the enforcement of a penalty imposed pursuant to Section 23.124 or Section 23.125 of this code;(6)  for statistical purposes if in a form that does not identify specific property or a specific property owner;  or(7)  if and to the extent that the information is required for inclusion in a document or record that the appraisal or collection office is required by law to prepare or maintain.(d)  A person who knowingly permits inspection of a declaration or statement by a person not authorized to inspect the declaration or statement or who discloses confidential information contained in the declaration or statement to a person not authorized to receive the information commits an offense.  An offense under this subsection is a Class B misdemeanor.|Added by Acts 1995, 74th Leg., ch. 836, Sec. 5, eff. Jan. 1, 1996.  Renumbered from Tax Code Sec. 23.12F by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(73), eff. Sept. 1, 1997.|
TX Tax Code § 23.129 (2021)
2021 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 23.129. Waiver of Certain Penalties

Sec. 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 waive a penalty imposed by Section 23.122(n), 23.1242(m), or 23.128(m).(b)  A chief appraiser or collector may waive a penalty under Subsection (a) only if:(1)  the taxpayer seeking the waiver files a written application for the waiver with the chief appraiser or collector, as applicable, not later than the 30th day after the date the declaration or statement, as applicable, was required to be filed;(2)  the taxpayer's failure to file or failure to timely file the declaration or statement was a result of:(A)  a disaster that made it effectively impossible for the taxpayer to comply with the filing requirement; or(B)  an event beyond the control of the taxpayer that destroyed the taxpayer's property or records; and(3)  the taxpayer is otherwise in compliance with this chapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 192 (S.B. 1385), Sec. 1, eff. September 1, 2011.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 16, eff. June 14, 2013.|
TX Tax Code § 23.13 (2021)
2021 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 23.13. Taxable Leaseholds

Sec. 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 the possessory interest is appraised at the market value of the leasehold or other possessory interest.  However, the appraised value may not be less than the total rental paid for the interest for the current tax year.|Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 23.135 (2021)
2021 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 23.135. License to Occupy Dwelling Unit in Tax-Exempt Retirement Community

Sec. 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 other possessory interest in real property regardless of whether the occupant of the dwelling unit is required to pay a refundable or nonrefundable deposit or a periodic service fee under the contract granting the occupant the license to occupy the dwelling unit.|Added by Acts 2005, 79th Leg., Ch. 606 (H.B. 2080), Sec. 1, eff. June 17, 2005.|
TX Tax Code § 23.14 (2021)
2021 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 23.14. Appraisal of Property Subject to Environmental Response Requirement

Sec. 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, or land pollution.(b)  In appraising real property that the chief appraiser knows is subject to an environmental response requirement, the present value of the estimated cost to the owner of the property of the environmental response requirement is an appropriate element that reduces market value and shall be taken into consideration by the chief appraiser in determining the market value of the property.|Added by Acts 1993, 73rd Leg., ch. 403, Sec. 1, eff. Aug. 30, 1993.|
TX Tax Code § 23.15 (2021)
2021 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 23.15. Intangibles of an Insurance Company

Sec. 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, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 23.16 (2021)
2021 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 23.16. Intangibles of a Savings and Loan Association

Sec. 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. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.90, eff. Sept. 1, 1999.|
TX Tax Code § 23.17 (2021)
2021 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 23.17. Mineral Interest Not Being Produced

Sec. 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 at the price for which the interest would sell while the mineral is in place and not being produced.  The appraised value is determined by applying a per acre value to the number of acres covered by the interest.  The aggregate of the appraised value of the interest and the appraised value of all other interests that if not under separate ownership would constitute a fee simple estate in real property may not exceed the appraised value that would be placed on the fee estate if the interest in minerals were not owned separately.|Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 23.215 (2021)
2021 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 23.215. 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 OR MODERATE-INCOME HOUSING.  (a)  This section applies only to real property owned by an organization:(1)  for the purpose of renting the property to a low-income or moderate-income individual or family satisfying the organization's income eligibility requirements;(2)  that is or will be financed under the low income housing tax credit program under Subchapter DD, Chapter 2306, Government Code, and subject to a land use restriction agreement under that subchapter;(3)  that does not receive an exemption under Section 11.182 or 11.1825; and(4)  the owner of which has not entered into an agreement with any taxing unit to make payments to the taxing unit instead of taxes on the property.(b)  In appraising property that is under construction or that has not reached stabilized occupancy on January 1 of the tax year in which the property is appraised, the chief appraiser shall determine the value of the property in the manner provided by Section 11.1825(q) using the property's projected income and expenses for the first full year of operation as established and utilized in the underwriting report pertaining to the property prepared by the Texas Department of Housing and Community Affairs under Subchapter DD, Chapter 2306, Government Code, and adjust that value as provided by this subsection to determine the appraised value of the property.  For a property under construction on January 1, the chief appraiser shall adjust the value to reflect the percentage of the construction that is complete on January 1.  For a property on which construction is complete but that has not reached stabilized occupancy on January 1, the chief appraiser shall adjust the value to reflect the actual occupancy of the property on January 1.  For purposes of this subsection, a property is not considered to be under construction if the purpose of the work being performed on the property is the maintenance or rehabilitation of the property.(c)  In appraising property for the first tax year following the year in which construction on the property is complete and occupancy of the property has stabilized and any tax year subsequent to that year, the chief appraiser shall determine the appraised value of the property in the manner provided by Section 11.1825(q).|Acts 2003, 78th Leg., ch. 1156, Sec. 5, eff. Jan. 1, 2004.Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833), Sec. 1, eff. June 15, 2021.|
TX Tax Code § 23.22 (2021)
2021 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 23.22. Land Use of Which Is Restricted by Governmental Entity

Sec. 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 the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 23, eff. Jan. 1, 1998.  Renumbered from Sec. 23.21 by Acts 1999, 76th Leg., ch. 62, Sec. 16.05, eff. Sept. 1, 1999.|
TX Tax Code § 23.24 (2021)
2021 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 23.24. Furniture, Fixtures, and Equipment

Sec. 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 property, the furniture, fixtures, and equipment shall not be subject to additional appraisal or taxation as personal property.(b)  In determining the market value of the real property appraised on the basis of rental income, the chief appraiser may not separately appraise or take into account any personal property valued as a portion of the income of the real property, and the market value of the real property must include the combined value of the real property and the personal property.|Added by Acts 1999, 76th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.|
TX Tax Code § 23.25 (2021)
2021 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 23.25. 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.|
TX Tax Code § 23.26 (2021)
2021 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 23.26. Solar Energy Property

Sec. 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 a commercial storage device, power conditioning equipment, transfer equipment, and necessary parts for the device and equipment.(b)  This section applies only to solar energy property that is constructed or installed on or after January 1, 2014.(c)  The chief appraiser shall use the cost method of appraisal to determine the market value of solar energy property.(d)  To determine the market value of solar energy property using the cost method of appraisal, the chief appraiser shall:(1)  use cost data obtained from generally accepted sources;(2)  make any appropriate adjustment for physical, functional, or economic obsolescence and any other justifiable factor; and(3)  calculate the depreciated value of the property by using a useful life that does not exceed 10 years.(e)  The chief appraiser may not in any tax year determine the depreciated value under Subsection (d)(3) to be less than 20 percent of the value computed after making appropriate adjustments under Subsection (d)(2) to the value determined under Subsection (d)(1).|Added by Acts 2013, 83rd Leg., R.S., Ch. 687 (H.B. 2500), Sec. 1, eff. January 1, 2014.|
TX Tax Code § 23.41 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.41. Appraisal

Sec. 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 on its capacity to produce agricultural products is determined by capitalizing the average net income the land would have yielded under prudent management from production of agricultural products during the five years preceding the current year.  However, if the value of land as determined by capitalization of average net income exceeds the market value of the land as determined by other generally accepted appraisal methods, the land shall be appraised by application of the other appraisal methods.(b)  The comptroller shall promulgate rules specifying the methods to apply and the procedures to use in appraising land designated for agricultural use.(c), (d) Repealed by Acts 1999, 76th Leg., ch. 574, Sec. 2(2), eff. June 18, 1999.(e)  Improvements other than appurtenances to the land, the mineral estate, and all land used for residential purposes and for processing harvested agricultural products are appraised separately at market value.  Riparian water rights, private roads, dams, reservoirs, water wells, and canals, ditches, terraces, and similar reshapings of or additions to the soil for agricultural purposes are appurtenances to the land, and the effect of each on the value of the land for agricultural use shall be considered in appraising the land.  However, the comptroller shall provide that in calculating average net income from land a deduction from income be allowed for an appurtenance subject to depreciation or depletion.|Acts 1979, 66th Leg., p. 2254, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 139, ch. 13, Sec. 60, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 21, eff. Sept. 1, 1991;  Acts 1999, 76th Leg., ch. 574, Sec. 2(2), eff. June 18, 1999.|
TX Tax Code § 23.42 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.42. Eligibility

Sec. 23.42.  ELIGIBILITY.  (a)  An individual is entitled to have land he owns designated for agricultural use if, on January 1:(1)  the land has been devoted exclusively to or developed continuously for agriculture for the three years preceding the current year;(2)  the individual is using and intends to use the land for agriculture as an occupation or a business venture for profit during the current year; and(3)  agriculture is the individual's primary occupation and primary source of income.(a-1)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254), Sec. 2, eff. January 1, 2020.(b)  Use of land for nonagricultural purposes does not deprive an owner of his right to an agricultural designation if the nonagricultural use is secondary to and compatible with the agricultural use of the land.(c)  Agriculture is an individual's primary occupation and primary source of income if as of January 1 he devotes a greater portion of his time to and derives a greater portion of his gross income from agriculture than any other occupation.  The time an individual devotes to each occupation and the gross income he derives from each is determined by averaging the time he devoted to each and the gross income he derived from each for any number of consecutive years not exceeding five years immediately preceding January 1 of the current year, that he has engaged in agriculture as an occupation.  However, if he has not been engaged in agriculture as an occupation for the entire year preceding January 1, the time he has devoted to and the income he has derived from each occupation since the date he began engaging in agriculture as an occupation determine whether agriculture is his primary occupation and primary source of income.(d)  For purposes of this section:(1)  "Agriculture" means the use of land to produce plant or animal products, including fish or poultry products, under natural conditions but does not include the processing of plant or animal products after harvesting or the production of timber or forest products.(2)  "Occupation" includes employment and a business venture that requires continual supervision or management.|Acts 1979, 66th Leg., p. 2254, ch. 841, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630), Sec. 2, eff. January 1, 2008.Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254), Sec. 1, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254), Sec. 2, eff. January 1, 2020.|
TX Tax Code § 23.425 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|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 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 a greenhouse for growing florist items solely for wholesale purposes is located.(b)  A person who owns land described by Subsection (a) is entitled to have the land designated for agricultural use under this subchapter if the land otherwise qualifies for the designation under Section 23.42 and the person who owns the land is not using it in conjunction with or contiguous to land being used to conduct retail sales of florist items.  For purposes of Section 23.41, a greenhouse described by Subsection (a)(2) is an appurtenance to the land.(c)  In this section:(1)  "Florist item" has the meaning assigned by Section 71.041, Agriculture Code.(2)  "Greenhouse" means a building or permanent structure that is enclosed with a nonporous covering and is designed or constructed for growing plants in a protected or climate-controlled environment.|Added by Acts 2001, 77th Leg., ch. 365, Sec. 1, eff. Jan. 1, 2002.|