Tax Code § 23.13
A taxable leasehold or other possessory interest in exempt real property is appraised at market value, but the appraised value cannot be lower than the total rent paid for the current tax year.
- Jurisdiction
- United States — Texas
- Instrument
- Code
- Version
- Undated source snapshot
- Language
- en
- Official source
- View official record ↗
appraisal leaseholds tax valuation
Statute overview
About this statute
This page preserves the statute’s identified version, provision structure, official source link, and stored legal text for reading and research.
Ask AI about this statute
Tax Code § 23.13
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign inLexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.