# Tex. Tax Code § 25.10: STANDING TIMBER

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.10

## Section

- **Citation:** Tex. Tax Code § 25.10
- **Heading:** STANDING TIMBER
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 25 / Section 25.10

## Text

(a) Except as provided by Subsections (b) and (c) of this section, standing timber may be listed together with the land on which it is located in the name of the owner of the land.

(b) If a person who is not entitled to exemption owns standing timber on exempt land, the timber shall be listed separately in the name of the owner of the timber.

(c) When a person other than the owner of standing timber owns the land on which the timber is located, the land and the timber shall be listed separately in the name of the owner of each if either owner files with the chief appraiser before May 1 a written request for separate taxation on a form furnished for that purpose together with proof of separate ownership. A qualification for separate taxation of timber expires at the end of the tax year.

(d) Within 30 days after an owner of land or timber qualifies for separate taxation, the chief appraiser shall deliver a written notice of the qualification to the other owner.

## 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_S25.10. Check the current official text before relying on it. Not legal advice.