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Texas Tax Code - TAX § 23.25. Appraisal of Land Used for Single-Family Residential Purposes That is Contiguous to Agricultural or Open-Space Land with Common Ownership

Current as of January 01, 2024 | Updated by FindLaw Staff

(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;  1 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.

1 V.T.C.A., Tax Code § 23.41 et seq., or V.T.C.A., Tax Code § 23.51 et seq.
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Cite this article: FindLaw.com - Texas Tax Code - TAX § 23.25. Appraisal of Land Used for Single-Family Residential Purposes That is Contiguous to Agricultural or Open-Space Land with Common Ownership - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-23-25/

Read this complete Texas Tax Code - TAX § 23.25. Appraisal of Land Used for Single-Family Residential Purposes That is Contiguous to Agricultural or Open-Space Land with Common Ownership on Westlaw. Westlaw subscription required.

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