# Tex. Tax Code § 25.04: SEPARATE ESTATES OR INTERESTS

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.04

## Section

- **Citation:** Tex. Tax Code § 25.04
- **Heading:** SEPARATE ESTATES OR INTERESTS
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 25 / Section 25.04

## Text

Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest shall be listed separately in the name of the owner of each if the estate or interest is described in a duly executed and recorded instrument of title.

## Nearby sections

- [Tex. Tax Code § 25.01 § 25.01. PREPARATION OF APPRAISAL RECORDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.01.md)
- [Tex. Tax Code § 25.02 § 25.02. FORM AND CONTENT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.02.md)
- [Tex. Tax Code § 25.03 § 25.03. DESCRIPTION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.03.md)
- [Tex. Tax Code § 25.04 § 25.04. SEPARATE ESTATES OR INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.04.md)
- [Tex. Tax Code § 25.05 § 25.05. LIFE ESTATES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.05.md)
- [Tex. Tax Code § 25.06 § 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.06.md)
- [Tex. Tax Code § 25.07 § 25.07. LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.07.md)
- [Tex. Tax Code § 25.08 § 25.08. IMPROVEMENTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.08.md)
- [Tex. Tax Code § 25.09 § 25.09. CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.09.md)
- [Tex. Tax Code § 25.10 § 25.10. STANDING TIMBER.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.10.md)
- [Tex. Tax Code § 25.011 § 25.011. SPECIAL APPRAISAL RECORDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.011.md)
- [Tex. Tax Code § 25.11 § 25.11. UNDIVIDED INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.11.md)
- [Tex. Tax Code § 25.12 § 25.12. MINERAL INTEREST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.12.md)
- [Tex. Tax Code § 25.13 § 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.04. Check the current official text before relying on it. Not legal advice.