Tax Code § 23.25

When appraising certain single-family residential land next to qualifying commonly owned land, the chief appraiser must value the parcels as a combined parcel and then allocate part of that value to the parcel being appraised; if using market data comparison, the chief appraiser may not use comparable sales from within

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Jurisdiction: United States — Texas
Instrument: Code
Version: Undated source snapshot
Language: en
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agricultural land land appraisal residential property

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Provisions of Tax Code § 23.25

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23.25
Tax Code § 23.25
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AI-assisted research summary: When appraising certain single-family residential land next to qualifying commonly owned land, the chief appraiser must value the parcels as a combined parcel and then allocate part of that value to the parcel being appraised; if using market data comparison, the chief appraiser may not use comparable sales from within municipal corporate limits.

Sec. 23.25. APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES THAT IS CONTIGUOUS TO AGRICULTURAL OR OPEN-SPACE LAND WITH COMMON OWNERSHIP. (a) This section applies only to the appraisal of a parcel of land that: (1) is used for single-family residential purposes; and (2) is contiguous to a parcel of land that is: (A) appraised under Subchapter C or D; and (B) owned by: (i) the same person; (ii) the person's spouse; (iii) an individual related within the first degree of consanguinity to the person; or (iv) a legal entity that is affiliated with the person. (b) In appraising the parcel of land, the chief appraiser shall: (1) determine the price for which the parcel of land being appraised and the contiguous parcel of land described by Subsection (a)(2) would sell if both parcels were sold as a single combined parcel of land; and (2) attribute a portion of the amount determined under Subdivision (1) to the parcel of land being appraised based on the proportion that the size of the parcel of land being appraised bears to the size of the single combined parcel of land described by Subdivision (1). (c) If the chief appraiser uses the market data comparison method of appraisal to appraise the parcel of land, the chief appraiser may not use comparable sales data pertaining to the sale of land located in the corporate limits of a municipality. Added by Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630), Sec. 1, eff. January 1, 2008.

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Tax Code § 23.25

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