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Tex. Tax Code § 23.13

TAXABLE LEASEHOLDS

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 23.13, TAXABLE LEASEHOLDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574116
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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.