Texas Statutes
§ 23.13 — TAXABLE LEASEHOLDS.
Texas § 23.13
JurisdictionTexas
Code TXTax Code
This text of Texas § 23.13 (TAXABLE LEASEHOLDS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 23.13 (2026).
Text
Sec. 23.13. TAXABLE LEASEHOLDS. 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.
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Related
Travis Central Appraisal District v. FM Properties Operating Co.
947 S.W.2d 724 (Court of Appeals of Texas, 1997)
Panola County Appraisal District v. Panola County Fresh Water Supply District Number One
69 S.W.3d 278 (Court of Appeals of Texas, 2002)
County of Dallas Tax Collector v. Roman Catholic Diocese of Dallas
41 S.W.3d 739 (Court of Appeals of Texas, 2001)
Tarrant Appraisal District v. American Airlines, Inc.
826 S.W.2d 767 (Court of Appeals of Texas, 1992)
University Christian Church v. City of Austin
789 S.W.2d 361 (Court of Appeals of Texas, 1990)
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321 S.W.3d 722 (Court of Appeals of Texas, 2010)
I-10 R v. L.L.C. v. Jefferson County Appraisal District
(Court of Appeals of Texas, 2022)
ICAN Enterprise, Inc., Dba ICAN Aviation Michael Zucker, President And Naomi Zucker, Vice President v. Williamson County Appraisal District and Williamson County Appraisal Review Board
(Court of Appeals of Texas, 2009)
Panola County Appraisal District and Panola County Appraisal Review Board v. Panola County Fresh Water Supply District Number One
(Court of Appeals of Texas, 2002)
Monte J. Land, Carolyn J. Land, Robert Aldrich, Scott Wheatley, Heather Wheatley, Alvis H. Jackson, and Deana G. Jackson v. Palo Pinto Appraisal District
(Court of Appeals of Texas, 2010)
Hunt County Appraisal District v. Lake Tawakoni Wind Point Park Corporation
(Court of Appeals of Texas, 2024)
Opinion No.
(Texas Attorney General Reports, 2002)
Legislative History
Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
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Bluebook (online)
Texas § 23.13, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/23.13.