# Tex. Tax Code § 23.13: TAXABLE LEASEHOLDS

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.13

## Section

- **Citation:** Tex. Tax Code § 23.13
- **Heading:** TAXABLE LEASEHOLDS
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 23 / Section 23.13

## Text

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.

## Nearby sections

- [Tex. Tax Code § 23.01 § 23.01. APPRAISALS GENERALLY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.01.md)
- [Tex. Tax Code § 23.03 § 23.03. COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.03.md)
- [Tex. Tax Code § 23.011 § 23.011. COST METHOD OF APPRAISAL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.011.md)
- [Tex. Tax Code § 23.11 § 23.11. GOVERNMENTAL ACTION THAT CONSTITUTES TAKING.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.11.md)
- [Tex. Tax Code § 23.012 § 23.012. INCOME METHOD OF APPRAISAL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.012.md)
- [Tex. Tax Code § 23.12 § 23.12. INVENTORY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.12.md)
- [Tex. Tax Code § 23.13 § 23.13. TAXABLE LEASEHOLDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.13.md)
- [Tex. Tax Code § 23.013 § 23.013. MARKET DATA COMPARISON METHOD OF APPRAISAL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.013.md)
- [Tex. Tax Code § 23.014 § 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.014.md)
- [Tex. Tax Code § 23.14 § 23.14. APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.14.md)
- [Tex. Tax Code § 23.17 § 23.17. MINERAL INTEREST NOT BEING PRODUCED.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.17.md)
- [Tex. Tax Code § 23.18 § 23.18. PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR THE BENEFIT OF ITS MEMBERS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.18.md)
- [Tex. Tax Code § 23.19 § 23.19. PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER COOPERATIVE ASSOCIATION ACT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.19.md)
- [Tex. Tax Code § 23.20 § 23.20. WAIVER OF SPECIAL APPRAISAL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.20.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C23_S23.13. Check the current official text before relying on it. Not legal advice.