§ 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY.

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TX Code › Code tx › Chapter 23 › Section 23.014

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.

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