yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 23.9803

APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND

Texas · Texas Tax Code · Status: effective

Natural Resources & Wildlife
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 23.9803, APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574194
Permanent ID
ys:prov:574194@1
SHA-256
d3227558432438a0ce8409779cdab11a5e2dfd9fbd774d6ca8bc7de285156ed3

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as determined under Section 23.73(a). (b) The appraised value determined under Subsection (a) may not exceed the lesser of: (1) the market value of the land as determined by other appraisal methods; or (2) the appraised value of the land for the year preceding the first year of appraisal under this subchapter. (c) The chief appraiser shall determine the market value of qualified restricted-use timber land and shall record both the market value and the appraised value in the appraisal records.