reglab/statecodes huggingface dataset:
2023 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 23.1211. Temporary Production Aircraft; Value

Sec. 23.1211.  TEMPORARY PRODUCTION AIRCRAFT; VALUE.  (a)  In this section:
(1)  "List price" means the value of an aircraft as listed in the most recent edition of the International Bureau of Aviation Aircraft Values Book.
(2)  "Maximum takeoff weight" means the maximum takeoff weight listed in the aircraft's type certificate data sheet for the lowest rated configuration or, if the aircraft does not have a type certificate data sheet, the maximum takeoff weight target as published by the aircraft's manufacturer.
(3)  "Temporary production aircraft" means an aircraft:
(A)  that is a transport category aircraft as defined by federal aviation regulations;
(B)  for which a Federal Aviation Administration special airworthiness certificate has been issued;
(C)  that is operated under a Federal Aviation Administration special flight permit;
(D)  that has a maximum takeoff weight of at least 145,000 pounds; and
(E)  that is temporarily located in this state for purposes of manufacture or assembly.
(b)  The chief appraiser shall determine the appraised value of temporary production aircraft to be 10 percent of the aircraft's list price as of January 1.
(c)  The legislature finds that there is a lack of information that reliably establishes the market value of temporary production aircraft.  Accordingly, the legislature has enacted this section to specify the method to be used in determining the appraised value of such aircraft.
Added by Acts 2011, 82nd Leg., R.S., Ch. 848 (H.B. 3727), Sec. 1, eff. September 1, 2011.
2023 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 23.123. Declarations and Statements Confidential

Sec. 23.123.  DECLARATIONS AND STATEMENTS CONFIDENTIAL.  (a)  In this section:
(1)  "Collector" has the meaning given it in Section 23.122 of this code.
(2)  "Chief appraiser" has the meaning given it in Section 23.122 of this code.
(3)  "Dealer" has the meaning given it in Section 23.121 of this code.
(4)  "Declaration" has the meaning given it in Section 23.122 of this code.
(5)  "Owner" has the meaning given it in Section 23.121 of this code.
(6)  "Statement" has the meaning given it in Section 23.122 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 23.121 or Section 23.122 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 23.121 or Section 23.122;
(6)  for statistical purposes if in a form that does not identify specific property or a specific property owner;
(7)  if and to the extent that the information is required for inclusion in a public document or record that the appraisal or collection office is required by law to prepare or maintain; or
(8)  to the Texas Department of Motor Vehicles for use by that department in auditing compliance of its licensees with appropriate provisions of applicable law.
(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. 945, Sec. 4, eff. Jan. 1, 1996.  Amended by Acts 1999, 76th Leg., ch. 1038, Sec. 2, eff. June 18, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.05, eff. September 1, 2009.
2023 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 23.1243. Refund of Prepayment of Taxes on Fleet Transaction

Sec. 23.1243.  REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.  (a)  In this section, "dealer" and "fleet transaction" have the meanings assigned those terms by Section 23.1241.
(b)  A dealer may apply to the chief appraiser for a refund of the unit property tax paid on a sale that is a fleet transaction.
(c)  The chief appraiser shall determine whether to approve or deny, wholly or partly, the refund requested in the application.  The chief appraiser shall deliver a written notice of the chief appraiser's determination to the collector maintaining the escrow account described by Section 23.1242 and to the applicant that states the amount, if any, to be refunded.
(d)  A collector who receives a notice described by Subsection (c) stating an amount to be refunded shall pay the amount to the dealer not later than the 45th day after the date the collector receives the notice.  The dealer shall use the dealer's best efforts to pay the refund to the customer who paid the tax that relates to the fleet transaction for which the refund is requested not later than the 30th day after the date the dealer receives the refund.
Added by Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 4, eff. January 1, 2012.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 23.426. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks

Sec. 23.426.  TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS.  (a)  The entitlement of an individual to have land the individual owns designated for agricultural use under this subchapter does not end because the individual ceases exclusively or continuously using the land for agriculture as an occupation or a business venture for profit for the period prescribed by Subsection (b) if the land:
(1)  is subject to a temporary quarantine established at any time during the tax year by the Texas Animal Health Commission for the purpose of regulating the handling of livestock and eradicating ticks or exposure to ticks under Chapter 167, Agriculture Code; and
(2)  otherwise continues to qualify for the designation under Section 23.42.
(b)  Subsection (a) applies to land eligible for appraisal under this subchapter only during the period that begins on the date the land is designated as a tick eradication area and that ends on the date the land is released from quarantine by the Texas Animal Health Commission.
(c)  The owner of land to which this section applies must, not later than the 30th day after the date the land is designated as a tick eradication area, notify in writing the chief appraiser for each appraisal district in which the land is located that the land is located in a tick eradication area.
(d)  The owner of land to which this section applies must, not later than the 30th day after the date the land is released from quarantine by the Texas Animal Health Commission, notify in writing the chief appraiser for each appraisal district in which the land is located that the land has been released from quarantine by the Texas Animal Health Commission.
Added by Acts 2019, 86th Leg., R.S., Ch. 101 (H.B. 3348), Sec. 1, eff. May 21, 2019.
2023 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 23.43. Application

Sec. 23.43.  APPLICATION.  (a)  An individual claiming the right to have his land designated for agricultural use must apply for the designation each year he claims it.  Application for the designation is made by filing a sworn application form with the chief appraiser for the appraisal district in which the land is located.
(b)  A claimant must deliver a completed application form to the chief appraiser before May 1 and must furnish the information required by the form.  For good cause shown the chief appraiser may extend the deadline for filing the application by written order for a single period not to exceed 60 days.
(c)  If a claimant fails to timely file a completed application form in a given year, he may not receive the agricultural designation for that year.
(d)  The comptroller in prescribing the contents of the application forms shall ensure that each form requires a claimant to furnish the information necessary to determine the validity of the claim.  The comptroller shall require that the form permit a claimant who has previously been allowed an agricultural designation to indicate that previously reported information has not changed and to supply only the eligibility information not previously reported.  The form must include a space for the claimant to state the claimant's date of birth.  Failure to provide the date of birth does not affect a claimant's right to an agricultural designation under this subchapter.
(e)  Before February 1 the chief appraiser shall deliver an application form to each individual whose land was designated for agricultural use during the preceding year.  He shall include with the application a brief explanation of the requirements for obtaining agricultural designation.
(f)  Each year the chief appraiser for each appraisal district shall publicize, in a manner reasonably designed to notify all residents of the district, the requirements of this section and the availability of application forms.
Acts 1979, 66th Leg., p. 2255, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 139, ch. 13, Sec. 61, 62, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 22, eff. Sept. 1, 1991.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464), Sec. 2, eff. September 1, 2015.
2023 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 23.431. Late Application for Agricultural Designation

Sec. 23.431.  LATE APPLICATION FOR AGRICULTURAL DESIGNATION.  (a)  The chief appraiser shall accept and approve or deny an application for an agricultural designation after the deadline for filing it has passed if it is filed before approval of the appraisal records by the appraisal review board.
(b)  If an application for agricultural designation is approved when the application is filed late, the owner is liable for a penalty of 10 percent of the difference between the amount of tax imposed on the property and the amount that would be imposed without the agricultural designation.
(c)  The chief appraiser shall make an entry on the appraisal records indicating the person's liability for the penalty and shall deliver written notice of imposition of the penalty, explaining the reason for its imposition, to the person.
(d)  The tax assessor for a taxing unit to which an agricultural designation allowed after a late application applies shall add the amount of the penalty to the owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner he collects the tax.  The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if it were a tax, and accrues penalty and interest in the same manner as a delinquent tax.
Added by Acts 1981, 67th Leg., 1st C.S., p. 140, ch. 13, Sec. 63, eff. Jan. 1, 1982.
2023 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 23.44. Action on Application

Sec. 23.44.  ACTION ON APPLICATION.  (a)  The chief appraiser shall determine individually each claimant's right to the agricultural designation.  After considering the application and all relevant information, the chief appraiser shall, as soon as practicable but not later than the 90th day after the later of the date the claimant is first eligible for the agricultural designation or the date the claimant provides to the chief appraiser the information necessary for the chief appraiser to determine the claimant's right to the agricultural designation, as the law and facts warrant:
(1)  approve the application and designate the land for agricultural use;
(2)  disapprove the application and request additional information from the claimant in support of the claim; or
(3)  deny the application.
(b)  If the chief appraiser requires additional information from a claimant, the chief appraiser shall, as soon as practicable but not later than the 30th day after the date the application is filed with the chief appraiser, deliver a written notice to the claimant specifying the additional information the claimant must provide to the chief appraiser before the chief appraiser can determine the applicant's right to the agricultural designation.  The claimant must furnish the information not later than the 30th day after the date of the request or the application is denied.  However, for good cause shown the chief appraiser may extend the deadline for furnishing additional information by written order for a single period not to exceed 15 days.
(c)  The chief appraiser shall determine the validity of each application for agricultural designation filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code.
(d)  If the chief appraiser denies an application, the chief appraiser shall deliver a written notice of the denial to the claimant not later than the fifth day after the date of denial.  The notice must state and fully explain each reason the chief appraiser denied the application. The notice must include a brief explanation of the procedures for protesting the denial.
Acts 1979, 66th Leg., p. 2255, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 140, ch. 13, Sec. 64, eff. Jan. 1, 1982.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 8, eff. September 1, 2021.
2023 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 23.45. Application Confidential

Sec. 23.45.  APPLICATION CONFIDENTIAL.  (a)  An application for agricultural designation filed with a chief appraiser is confidential and not open to public inspection.  The application and the information it contains about specific property or a specific owner may not be disclosed to anyone other than an employee of the appraisal office who appraises property except as authorized by Subsection (b) of this section.
(b)  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 application or to his representative authorized in writing to receive the information;
(3)  to the comptroller and his employees authorized by him in writing to receive the information or to an assessor or a chief appraiser if requested in writing;
(4)  in a judicial or administrative proceeding relating to property taxation to which the person who filed the application is a party;
(5)  for statistical purposes if in a form that does not identify specific property or a specific property owner;  or
(6)  if and to the extent the information is required to be included in a public document or record that the appraisal office is required to prepare or maintain.
(c)  A person who legally has access to an application for agricultural designation or who legally obtains the confidential information the application contains commits a Class B misdemeanor if he knowingly:
(1)  permits inspection of the application by a person not authorized to inspect it by Subsection (b) of this section;  or
(2)  discloses confidential information contained in the report to a person not authorized to receive the information by Subsection (b) of this section.
Acts 1979, 66th Leg., p. 2256, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 141, ch. 13, Sec. 65, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 23, eff. Sept. 1, 1991.
2023 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 23.47. Loan Secured by Lien on Agricultural-Use Land

Sec. 23.47.  LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND.  (a)  A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of the lender on land appraised according to this subchapter that the borrower waive the right to the appraisal or agree not to apply for or receive the appraisal.
(b)  A provision in an instrument pertaining to a loan secured by a lien in favor of the lender on land appraised according to this subchapter is void to the extent that the provision attempts to require the borrower to waive the right to the appraisal or to prohibit the borrower from applying for or receiving the appraisal.
(c)  A provision in an instrument pertaining to a loan secured by a lien in favor of the lender on land appraised according to this subchapter that requires the borrower to make a payment to protect the lender from loss because of the imposition of additional taxes and interest under Section 23.46 is void unless the provision:
(1)  requires the borrower to pay into an escrow account established by the lender an amount equal to the additional taxes and interest that would be due under Section 23.46 if a sale or change of use occurred on January 1 of the year in which the loan is granted or amended;
(2)  requires the escrow account to bear interest to be credited to the account monthly;
(3)  permits the lender to apply money in the escrow account to the payment of a bill for additional taxes and interest under Section 23.46 before the loan is paid and requires the lender to refund the balance remaining in the escrow account after the bill is paid to the borrower;  and
(4)  requires the lender to refund the money in the escrow account to the borrower on the payment of the loan.
(d)  On the request of the borrower or the borrower's representative, the assessor for each taxing unit shall compute the additional taxes and interest that would be due that taxing unit under Section 23.46 if a sale or change of use occurred on January 1 of the year in which the loan is granted or amended.  The assessor may charge a reasonable fee not to exceed the actual cost of making the computation.
(e)  In this section, "lender" means a lending institution, including a bank, trust company, banking association, savings and loan association, mortgage company, investment bank, credit union, life insurance company, or governmental agency that customarily provides financing or an affiliate of any of those entities.  The term does not include an agency of the United States.
Added by Acts 1995, 74th Leg., ch. 82, Sec. 1, eff. May 11, 1995.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter D. Appraisal of Agricultural Land › Section 23.52. Appraisal of Qualified Agricultural Land

Sec. 23.52.  APPRAISAL OF QUALIFIED AGRICULTURAL LAND.  (a)  The appraised value of qualified open-space land is determined on the basis of the category of the land, using accepted income capitalization methods applied to average net to land.  The appraised value so determined may not exceed the market value as determined by other appraisal methods.
(b)  The chief appraiser shall determine the appraised value according to this subchapter and, when requested by a landowner, the appraised value according to Subchapter C of this chapter  of each category of open-space land owned by that landowner and shall make each value and the market value according to the preceding year's appraisal roll available to a person seeking to apply for appraisal as provided by this subchapter or as provided by Subchapter C of this chapter.
(c)  The chief appraiser may not change the appraised value of a parcel of open-space land unless the owner has applied for and the land has qualified for appraisal as provided by this subchapter or by Subchapter C of this chapter or unless the change is made as a result of a reappraisal.
(d)  The comptroller by rule shall develop and distribute to each appraisal office appraisal manuals setting forth this method of appraising qualified open-space land, and each appraisal office shall use the appraisal manuals in appraising qualified open-space land.  The comptroller by rule shall develop and the appraisal office shall enforce procedures to verify that land meets the conditions contained in Subdivision (1) of Section 23.51.  The rules, before taking effect, must be approved by the comptroller with the review and counsel of the Department of Agriculture.
(e)  For the purposes of Section 23.55 of this code, the chief appraiser also shall determine the market value of qualified open-space land and shall record both the market value and the appraised value in the appraisal records.
(f)  The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter.
(g)  The category of land that qualifies under Section 23.51(7) is the category of the land under this subchapter or Subchapter E, as applicable, before the wildlife-management use began.
Acts 1979, 66th Leg., p. 2258, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 143, ch. 13, Sec. 68, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 24, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 911, Sec. 2, eff. Jan. 1, 1996;  Acts 2001, 77th Leg., ch. 1172, Sec. 2, eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801), Sec. 2, eff. January 1, 2010.
Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594), Sec. 1, eff. January 1, 2018.
Acts 2017, 85th Leg., R.S., Ch. 553 (S.B. 526), Sec. 10(b), eff. September 1, 2017.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter D. Appraisal of Agricultural Land › 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 ON WILDLIFE MANAGEMENT USE.  (a)  The Parks and Wildlife Department, with the assistance of the comptroller, shall develop standards for determining whether land qualifies under Section 23.51(7) for appraisal under this subchapter.  The comptroller by rule shall adopt the standards developed by the Parks and Wildlife Department and distribute those rules to each appraisal district.  On request of the Parks and Wildlife Department, the Texas Agricultural Extension Service shall assist the department in developing the standards.
(b)  The standards adopted under Subsection (a) may require that a tract of land be a specified minimum size to qualify under Section 23.51(7)(A) for appraisal under this subchapter, taking into consideration one or more of the following factors:
(1)  the activities listed in Section 23.51(7)(A);
(2)  the type of indigenous wild animal population the land is being used to propagate;
(3)  the region in this state in which the land is located;  and
(4)  any other factor the Parks and Wildlife Department determines is relevant.
(c)  The standards adopted under Subsection (a) may include specifications for a written management plan to be developed by a landowner if the landowner receives a request for a written management plan from a chief appraiser as part of a request for additional information under Section 23.57.
(d)  In determining whether land qualifies under Section 23.51(7) for appraisal under this subchapter, the chief appraiser and the appraisal review board shall apply the standards adopted under Subsection (a) and, to the extent they do not conflict with those standards, the appraisal manuals developed and distributed under Section 23.52(d).
Added by Acts 2001, 77th Leg., ch. 1172, Sec. 1, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 454 (H.B. 604), Sec. 2, eff. January 1, 2008.