Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE A. GENERAL PROVISIONS · CHAPTER 1. GENERAL PROVISIONS
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Tex. Tax Code § 1.04 (2026)

Definitions

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Sec. 1.04. DEFINITIONS. In this title:

(1) "Property" means any matter or thing capable of private ownership.

(2) "Real property" means:

(A) land;

(B) an improvement;

(C) a mine or quarry;

(D) a mineral in place;

(E) standing timber; or

(F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision.

(3) "Improvement" means:

(A) a building, structure, fixture, or fence erected on or affixed to land;

(B) a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily; or

(C) for purposes of an entity created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution, the:

(i) subdivision of land by plat;

(ii) installation of water, sewer, or drainage lines; or

(iii) paving of undeveloped land.

(3-a) Notwithstanding anything contained herein to the contrary, a manufactured home is an improvement to real property only if the owner of the home has elected to treat the manufactured home as real property pursuant to Section 1201.2055, Occupations Code, and a copy of the statement of ownership has been filed with the real property records of the county in which the home is located as provided in Section 1201.2055(d), Occupations Code.

(4) "Personal property" means property that is not real property.

(5) "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or otherwise perceived by the senses, but does not include a document or other perceptible object that constitutes evidence of a valuable interest, claim, or right and has negligible or no intrinsic value.

(6) "Intangible personal property" means a claim, interest (other than an interest in tangible property), right, or other thing that has value but cannot be seen, felt, weighed, measured, or otherwise perceived by the senses, although its existence may be evidenced by a document. It includes a stock, bond, note or account receivable, franchise, license or permit, demand or time deposit, certificate of deposit, share account, share certificate account, share deposit account, insurance policy, annuity, pension, cause of action, contract, and goodwill.

(7) "Market value" means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:

(A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser;

(B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and

(C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.

(8) "Appraised value" means the value determined as provided by Chapter 23 of this code.

(9) "Assessed value" means, for the purposes of assessment of property for taxation, the amount determined by multiplying the appraised value by the applicable assessment ratio, but, for the purposes of determining the debt limitation imposed by Article III, Section 52, of the Texas Constitution, shall mean the market value of the property recorded by the chief appraiser.

(10) "Taxable value" means the amount determined by deducting from assessed value the amount of any applicable partial exemption.

(11) "Partial exemption" means an exemption of part of the value of taxable property.

(12) "Taxing unit" means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs.

(13) "Tax year" means the calendar year.

(14) "Assessor" means the officer or employee responsible for assessing property taxes as provided by Chapter 26 of this code for a taxing unit by whatever title he is designated.

(15) "Collector" means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated.

(16) "Possessory interest" means an interest that exists as a result of possession or exclusive use or a right to possession or exclusive use of a property and that is unaccompanied by ownership of a fee simple or life estate in the property. However, "possessory interest" does not include an interest, whether of limited or indeterminate duration, that involves a right to exhaust a portion of a real property.

(17) "Conservation and reclamation district" means a district created under Article III, Section 52, or Article XVI, Section 59, of the Texas Constitution, or under a statute enacted under Article III, Section 52, or Article XVI, Section 59, of the Texas Constitution.

(18) "Clerical error" means an error:

(A) that is or results from a mistake or failure in writing, copying, transcribing, entering or retrieving computer data, computing, or calculating; or

(B) that prevents an appraisal roll or a tax roll from accurately reflecting a finding or determination made by the chief appraiser, the appraisal review board, or the assessor; however, "clerical error" does not include an error that is or results from a mistake in judgment or reasoning in the making of the finding or determination.

(19) "Comptroller" means the Comptroller of Public Accounts of the State of Texas.

(20) "Heir property" means real property:

(A) owned by one or more individuals, at least one of whom claims the property as the individual's residence homestead; and

(B) acquired by the owner or owners by will, transfer on death deed, or intestacy, regardless of whether the interests of the owners are recorded in the real property records of the county in which the property is located.

(21) "Heir property owner" means an owner of heir property who claims the property as the individual's residence homestead.

Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 2, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 984, Sec. 25, eff. June 19, 1987; Acts 1989, 71st Leg., ch. 1123, Sec. 1, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 20, Sec. 13, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 393, Sec. 1, eff. June 10, 1991; Acts 1991, 72nd Leg., ch. 843, Sec. 6, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 14, Sec. 8.01(22), eff. Nov. 12, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.04, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 1070, Sec. 52, eff. Sept. 1, 1997.

Amended by:

Acts 2005, 79th Leg., R.S., Ch. 1284 (H.B. 2438), Sec. 30, eff. June 18, 2005.

Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019), Sec. 79, eff. September 1, 2017.

Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 1, eff. September 1, 2019.

Notes of Decisions
Cited in 112 cases (21 in the last 5 years), 1983–2026 · leading case: Texas Mun. League Intergovernmental Risk Pool v. Texas Workers' Comp. Comm'n, 74 S.W.3d 377 (Tex. 2002).
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Texas Mun. League Intergovernmental Risk Pool v. Texas Workers' Comp. Comm'n, 74 S.W.3d 377 (Tex. 2002). · cites it 4× “” Tex. Tax Code § 1.04(1). Additionally, “intangible personal property” means a claim, right, or interest that has value but cannot be measured or perceived by the senses and includes an insurance policy, annuity, or pension.”
Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). · cites it 3× “Tex. Tax Code § 1.04(2). 13 . Id. § 25.02(a).”
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). · cites it 3× “See TEX. TAX CODE § 1.04(2). The wells include a well bore, surface pumps, and other fixed equipment, as well as an underground rock structure that is capable of holding the wastewater injected into it.”
Coastal Liquids Transp., L.P. v. Harris Cnty. Appraisal Dist., 46 S.W.3d 880 (Tex. 2001). · cites it 2× “07 argument the District made and hold that Coastal's statement in its registration application that it was not doing business in Texas until July 1, 1995, did not estop it from contending that it was a taxpayer with standing to challenge the tax assessments on the storage…”
Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). · cites it 8× “In conclusion, I disagree with the court's assertion that limestone is not a mineral under the Tex.Tax Code § 1.04, because it is inconsistent with the policies undergirding our tax laws.”
West Orange-Cove Consol. I.S.D. v. Alanis, 107 S.W.3d 558 (Tex. 2003). · cites it 2× “[92] Id. [93] Id. at 540 (emphasis in original).”
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App.—Corpus Christi 2004). · cites it 5× “” Tex TaxCode Ann. § 1.04 (Vernon 2001). 9 .”
Citizens Nat'l Bank in Waxahachie v. City of Rhome, 201 S.W.3d 254 (Tex. App.—Fort Worth 2006). · cites it 2× “See Tex. Tax Code Ann. § 1.04 (2)(A)-(B) (Vernon Supp.”
Rourk v. Cameron Appraisal Dist., 305 S.W.3d 231 (Tex. App.—Corpus Christi 2009). · cites it 5× “See Tex. Tax Code Ann. §§ 1.04 (2)-(3), 11.01, 11.”
Panola Cnty. Appraisal Dist. v. Panola Cnty. Fresh Water Supply Dist. No. One, 69 S.W.3d 278 (Tex. App.—Texarkana 2002). · cites it 3× “Tex. Tax Code Ann. § 1.04 (Vernon Supp. 2002).”
Dallas Cent. Appraisal Dist. v. Cunningham, 161 S.W.3d 293 (Tex. App.—Dallas 2005). · cites it 2× “Tex. Tax Code Ann. § 1.04 (7) (Vernon 2001).”
Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App.—Houston [14th Dist.] 2017). · cites it 2× “" See Tex. Tax Code Ann. §§ 1.04 (8)-(11) (West 2015) (defining “appraised value,” “assessed value,” “taxable value,” and “partial exemption”).”
Show all 112 citing cases →
Tex. Tax Code § 1.04(1): 5 cases
Texas Mun. League Intergovernmental Risk Pool v. Texas Workers' Comp. Comm'n, 74 S.W.3d 377 (Tex. 2002). “” Tex. Tax Code § 1.04(1). Additionally, “intangible personal property” means a claim, right, or interest that has value but cannot be measured or perceived by the senses and includes an insurance policy, annuity, or pension.”
Valero Refining-Texas, L.P. v. Galveston Cent. Appraisal Dist., 519 S.W.3d 66 (Tex. 2017).
Dallas World Aquarium Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas, No. 03-18-00209-CV (Tex. App.—Austin June 19, 2019).
J-W Power Co. v. Duval Cnty. Appraisal Dist., No. 04-21-00172-CV (Tex. App.—San Antonio Mar. 16, 2022).
City of Clarksville, Clarksville Indep. Sch. Dist., Red River Cnty., & Langford Creek Water Conservation Dist. v. Drilltech, Inc., No. 06-11-00054-CV (Tex. App.—Texarkana Nov. 15, 2011).
Tex. Tax Code § 1.04(12): 10 cases
West Orange-Cove Consol. I.S.D. v. Alanis, 107 S.W.3d 558 (Tex. 2003). “[92] Id. [93] Id. at 540 (emphasis in original).”
Brady Indep. Sch. Dist. v. Davenport, 663 S.W.2d 637 (Tex. App.—Austin 1983).
Untitled Texas Attorney Gen. Opinion, No. KP-0175 (Tex. Att'y Gen. July 2, 2017).
Harris Cnty., Texas, Port of Houston, Auth., Harris Cnty. Flood Control Dist., Houston Indep. Sch. Dist., City of Houston, Harris Cnty. Hosp. Dist., Harris Cnty. Dep't of Educ., & Houston Cmty. Coll. Sys. v. Falcon Hunter, LLC, No. 14-18-00247-CV (Tex. App.—Houston [14th Dist.] Feb. 7, 2019).
El Paso Cnty., Texas v. El Paso Cnty. Emergency Dist. No. 1 & El Paso Cnty. Emergency Servs. Dist. No. 2, No. 08-19-00105-CV (Tex. App.—El Paso Jan. 8, 2020).
Tex. Tax Code § 1.04(13): 1 case
Untitled Texas Attorney Gen. Opinion, No. KP-0192 (Tex. Att'y Gen. July 2, 2018).
Tex. Tax Code § 1.04(16): 2 cases
Tarrant Appraisal Dist. v. Am. Airlines, Inc., 826 S.W.2d 767 (Tex. App.—Fort Worth 1992).
Hunt Cnty. Appraisal Dist. v. Lake Tawakoni Wind Point Park Corp., No. 06-24-00016-CV (Tex. App.—Texarkana Oct. 28, 2024).
Tex. Tax Code § 1.04(18): 6 cases
Collin Cnty. Appraisal Dist. v. Ne. Dallas Assocs., 855 S.W.2d 843 (Tex. App.—Dallas 1993).
Brooks Cnty. Cent. Appraisal Dist. v. Tipperary Energy Corp., 847 S.W.2d 592 (Tex. App.—San Antonio 1992).
Lfd Holdings, Llp v. Cameron Appraisal Dist. & Cameron Appraisal Review Bd., No. 13-10-00672-CV (Tex. App.—Corpus Christi Jan. 5, 2012).
Harris Cnty. Appraisal Dist. v. Jacob S. MacDonald & 1615 Tabor LLC, No. 01-19-00990-CV (Tex. App.—Houston [1st Dist.] Aug. 12, 2021).
Lack`s Stores, Inc. v. Gregg Cnty. Appraisal Dist. & Gregg Cnty. Appraisal Review Bd., No. 06-10-00125-CV (Tex. App.—Texarkana Sept. 9, 2011).
Tex. Tax Code § 1.04(18)(A): 1 case
Lfd Holdings, Llp v. Cameron Appraisal Dist. & Cameron Appraisal Review Bd., No. 13-10-00672-CV (Tex. App.—Corpus Christi Jan. 5, 2012).
Tex. Tax Code § 1.04(18)(B): 1 case
Collin Cnty. Appraisal Dist. v. Ne. Dallas Assocs., 855 S.W.2d 843 (Tex. App.—Dallas 1993).
Tex. Tax Code § 1.04(2): 9 cases
Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “Tex. Tax Code § 1.04(2). 13 . Id. § 25.02(a).”
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “See TEX. TAX CODE § 1.04(2). The wells include a well bore, surface pumps, and other fixed equipment, as well as an underground rock structure that is capable of holding the wastewater injected into it.”
Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). “In conclusion, I disagree with the court's assertion that limestone is not a mineral under the Tex.Tax Code § 1.04, because it is inconsistent with the policies undergirding our tax laws.”
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App.—Corpus Christi 2004). “” Tex TaxCode Ann. § 1.04 (Vernon 2001). 9 .”
Glasscock Underground Water Conservation Dist. v. Pruit, 915 S.W.2d 577 (Tex. App.—El Paso 1996).
Tex. Tax Code § 1.04(2)(B): 2 cases
Coastal Liquids Partners, L.P. v. Matagorda Cnty. Appraisal Dist., 118 S.W.3d 464 (Tex. App.—Corpus Christi 2003).
City of Clarksville, Clarksville Indep. Sch. Dist., Red River Cnty., & Langford Creek Water Conservation Dist. v. Drilltech, Inc., No. 06-11-00054-CV (Tex. App.—Texarkana Nov. 15, 2011).
Tex. Tax Code § 1.04(2)(D): 1 case
Hydrogeo, LLC, First Bank & Trust East Texas v. Quitman Indep. Sch. Dist., No. 06-15-00007-CV (Tex. App.—Texarkana July 30, 2015).
Tex. Tax Code § 1.04(2)(F): 2 cases
Coastal Liquids Partners, L.P. v. Matagorda Cnty. Appraisal Dist., 118 S.W.3d 464 (Tex. App.—Corpus Christi 2003).
Kinder Morgan Sacroc, Lp Kinder Morgan Co2co., Lp Kinder Morgan Prod. Co., Lp & Kinder Morgan Prod. Co., Llc v. Scurry Cnty. Snyder Indep. Sch. Dist. Scurry Cnty. Junior Coll. Dist. D/B/A W. Texas Coll. Scurry Cnty. Hosp. Dist. D/B/A Cogdell Mem'l Hosp., 622 S.W.3d 835 (Tex. 2021).
Tex. Tax Code § 1.04(3): 2 cases
Coastal Liquids Transp., L.P. v. Harris Cnty. Appraisal Dist., 46 S.W.3d 880 (Tex. 2001). “07 argument the District made and hold that Coastal's statement in its registration application that it was not doing business in Texas until July 1, 1995, did not estop it from contending that it was a taxpayer with standing to challenge the tax assessments on the storage…”
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App.—Corpus Christi 2004). “” Tex TaxCode Ann. § 1.04 (Vernon 2001). 9 .”
Tex. Tax Code § 1.04(3)(A): 2 cases
Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “Tex. Tax Code § 1.04(2). 13 . Id. § 25.02(a).”
Untitled Texas Attorney Gen. Opinion, No. GA-0600 (Tex. Att'y Gen. July 2, 2008).
Tex. Tax Code § 1.04(3)(B): 1 case
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App.—Corpus Christi 2004). “” Tex TaxCode Ann. § 1.04 (Vernon 2001). 9 .”
Tex. Tax Code § 1.04(4): 4 cases
J-W Power Co. v. Duval Cnty. Appraisal Dist., No. 04-21-00172-CV (Tex. App.—San Antonio Mar. 16, 2022).
J-W Power Co. v. Sterling Cnty. Appraisal Dist., 706 S.W.3d 553 (Tex. App.—Austin 2024).
J-W Power Co. v. Irion Cnty. Appraisal Dist., 706 S.W.3d 544 (Tex. App.—Austin 2024).
Hydrogeo, LLC, First Bank & Trust East Texas v. Quitman Indep. Sch. Dist., No. 06-15-00007-CV (Tex. App.—Texarkana July 30, 2015).
Tex. Tax Code § 1.04(5): 3 cases
Dallas Cent. Appraisal Dist. v. Tech Data Corp., 930 S.W.2d 119 (Tex. App.—Dallas 1996).
J-W Power Co. v. Duval Cnty. Appraisal Dist., No. 04-21-00172-CV (Tex. App.—San Antonio Mar. 16, 2022).
Rocksprings Val Verde Wind, LLC v. Jackie Casanova, RPA, CCA, in Her Capacity as the Chief Appraiser of the Val Verde Cnty. Appraisal Dist. (2024).
Tex. Tax Code § 1.04(6): 8 cases
Texas Mun. League Intergovernmental Risk Pool v. Texas Workers' Comp. Comm'n, 74 S.W.3d 377 (Tex. 2002). “” Tex. Tax Code § 1.04(1). Additionally, “intangible personal property” means a claim, right, or interest that has value but cannot be measured or perceived by the senses and includes an insurance policy, annuity, or pension.”
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “See TEX. TAX CODE § 1.04(2). The wells include a well bore, surface pumps, and other fixed equipment, as well as an underground rock structure that is capable of holding the wastewater injected into it.”
Gregg Cnty. Appraisal Dist. v. Laidlaw Waste Sys., Inc., 907 S.W.2d 12 (Tex. App.—Tyler 1995).
Dallas Cent. Appraisal Dist. v. Tech Data Corp., 930 S.W.2d 119 (Tex. App.—Dallas 1996).
Adams v. Great Am. Lloyd's Ins. Co., 891 S.W.2d 769 (Tex. App.—Austin 1995).
Tex. Tax Code § 1.04(7): 18 cases
Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). “In conclusion, I disagree with the court's assertion that limestone is not a mineral under the Tex.Tax Code § 1.04, because it is inconsistent with the policies undergirding our tax laws.”
EXLP Leasing, LLC v. Galveston Cent. Appraisal Dist., 554 S.W.3d 572 (Tex. 2018).
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “See TEX. TAX CODE § 1.04(2). The wells include a well bore, surface pumps, and other fixed equipment, as well as an underground rock structure that is capable of holding the wastewater injected into it.”
Travis Cent. Appraisal Dist. v. FM Props. Operating Co., 947 S.W.2d 724 (Tex. App.—Austin 1997).
Dallas Cent. Appraisal Dist. v. Cunningham, 161 S.W.3d 293 (Tex. App.—Dallas 2005). “Tex. Tax Code Ann. § 1.04 (7) (Vernon 2001).”
Tex. Tax Code § 1.04(7)(B): 1 case
Cent. Appraisal Dist. of Taylor Cnty. v. W. AH 406, Ltd., No. 11-10-00115-CV (Tex. App.—Eastland Apr. 26, 2012).
Tex. Tax Code § 1.04(8): 3 cases
Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 813 S.W.2d 197 (Tex. App.—Dallas 1991).
Bexar Appraisal Dist. v. Wackenhut Corr. Corp., 52 S.W.3d 795 (Tex. App.—San Antonio 2001).
Westview Drive Investments v. Harris Cent. Appraisal Dist. F/K/A Harris Cnty. Appraisal Dist., No. 01-25-00205-CV (Tex. App.—Houston [1st Dist.] Nov. 25, 2025).
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