# Tex. Tax Code § 25.05: LIFE ESTATES

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.05

## Section

- **Citation:** Tex. Tax Code § 25.05
- **Heading:** LIFE ESTATES
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 25 / Section 25.05

## Text

Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant.

## 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_S25.05. Check the current official text before relying on it. Not legal advice.