{"data":{"id":"us-tx/tex.-tax-code-23.014","jurisdiction":"us-tx","citation":"Tex. Tax Code § 23.014","heading":"EXCLUSION OF PROPERTY AS REAL PROPERTY.","body":"Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:\n(1) tangible personal property, including trade fixtures;\n(2) intangible personal property;\n(3) chicken coops or rabbit pens used for the noncommercial production of food for personal consumption; or\n(4) other property that is not subject to appraisal as real property.\nAdded by Acts 2003, 78th Leg., ch. 548, Sec. 2, eff. Jan. 1, 2004.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.\nActs 2021, 87th Leg., R.S., Ch. 701 (H.B. 2535), Sec. 1, eff. January 1, 2022.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 23. APPRAISAL METHODS AND PROCEDURES","SUBCHAPTER A. APPRAISALS GENERALLY"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm#23.014","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"dba869a064c8e84fb1d613a3c4bf232b49fad16b18688421d14b4d6799fd7d5d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-23.013","next":"us-tx/tex.-tax-code-23.03"},"notice":"GroundRules: Original legal text. Not legal advice."}