Texas Codes

Tex. Tax Code § 23.01 (2026)

Appraisals Generally

✓ current as of May 2026

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Sec. 23.01. APPRAISALS GENERALLY. (a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1.

(b) The market value of property shall be determined by the application of generally accepted appraisal methods and techniques. If the appraisal district determines the appraised value of a property using mass appraisal standards, the mass appraisal standards must comply with the Uniform Standards of Professional Appraisal Practice. The same or similar appraisal methods and techniques shall be used in appraising the same or similar kinds of property. However, each property shall be appraised based upon the individual characteristics that affect the property's market value, and all available evidence that is specific to the value of the property shall be taken into account in determining the property's market value.

(c) Notwithstanding Section 1.04(7)(C), in determining the market value of a residence homestead, the chief appraiser may not exclude from consideration the value of other residential property that is in the same neighborhood as the residence homestead being appraised and would otherwise be considered in appraising the residence homestead because the other residential property:

(1) was sold at a foreclosure sale conducted in any of the three years preceding the tax year in which the residence homestead is being appraised and was comparable at the time of sale based on relevant characteristics with other residence homesteads in the same neighborhood; or

(2) has a market value that has declined because of a declining economy.

(d) The market value of a residence homestead shall be determined solely on the basis of the property's value as a residence homestead, regardless of whether the residential use of the property by the owner is considered to be the highest and best use of the property.

(e) Notwithstanding any provision of this subchapter to the contrary, if the appraised value of property in a tax year is lowered under Subtitle F, the appraised value of the property as finally determined under that subtitle is considered to be the appraised value of the property for that tax year. In the next tax year in which the property is appraised, the chief appraiser may not increase the appraised value of the property unless the increase by the chief appraiser is reasonably supported by clear and convincing evidence when all of the reliable and probative evidence in the record is considered as a whole. If the appraised value is finally determined in a protest under Section 41.41(a)(2) or an appeal under Section 42.26, the chief appraiser may satisfy the requirement to reasonably support by clear and convincing evidence an increase in the appraised value of the property in the next tax year in which the property is appraised by presenting evidence showing that the inequality in the appraisal of property has been corrected with regard to the properties that were considered in determining the value of the subject property. The burden of proof is on the chief appraiser to support an increase in the appraised value of property under the circumstances described by this subsection.

(f) The selection of comparable properties and the application of appropriate adjustments for the determination of an appraised value of property by any person under Section 41.43(b)(3) or 42.26(a)(3) must be based on the application of generally accepted appraisal methods and techniques. Adjustments must be based on recognized methods and techniques that are necessary to produce a credible opinion.

(g) Notwithstanding any other provision of this section, property owners representing themselves are entitled to offer an opinion of and present argument and evidence related to the market and appraised value or the inequality of appraisal of the owner's property.

(h) Appraisal methods and techniques included in the most recent versions of the following are considered generally accepted appraisal methods and techniques for the purposes of this title:

(1) the Appraisal of Real Estate published by the Appraisal Institute;

(2) the Dictionary of Real Estate Appraisal published by the Appraisal Institute;

(3) the Uniform Standards of Professional Appraisal Practice published by The Appraisal Foundation; and

(4) a publication that includes information related to mass appraisal.

Acts 1979, 66th Leg., p. 2252, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 823, Sec. 5, eff. Jan. 1, 1986; Acts 1997, 75th Leg., ch. 1039, Sec. 21, eff. Jan. 1, 1998.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 619 (H.B. 1038), Sec. 1, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 1, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 2, eff. January 1, 2010.

Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 27.001(56), eff. September 1, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 27.001(57), eff. September 1, 2011.

Acts 2015, 84th Leg., R.S., Ch. 101 (H.B. 2083), Sec. 1, eff. January 1, 2016.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 28, eff. January 1, 2020.

Acts 2019, 86th Leg., R.S., Ch. 1284 (H.B. 1313), Sec. 2, eff. January 1, 2020.

Notes of Decisions

Cited in 92 cases (16 in the last 5 years), 1989–2025 · leading case: Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990).

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Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990). · cites it 6× “Cherokee contends that his testimony was inadmissible because it was not conducted in accordance with Tex.Tax Code Ann. § 23.01(b) (Vernon Supp.”

Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). · cites it 3× “at 334 (quoting TEX. TAX CODE § 23.01(b) ). We agreed in Coastal Liquids , and we agree today, that "many aspects of real property cannot be separately assessed from the value of the surface land, and that when the latter reflects the former a separate assessment would tax them…”

Coastal Liquids Transp., L.P. v. Harris Cnty. Appraisal Dist., 46 S.W.3d 880 (Tex. 2001). · cites it 2× “[1] See TEX. TAX CODE §§ 23.01, 25.02. [2] 7 S.W.”

Harris Cnty. Appraisal Dist. v. United Investors Realty Trust, 47 S.W.3d 648 (Tex. App. 2001). · cites it 3× “]” Tex. Tax Code Ann. § 23.01 (a) (Vernon Supp.”

Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003). · cites it 2× “See Tex. Tax Code Ann. § 23.01 (b) (Vernon 2001).”

Parker Cnty. Appraisal Dist. v. Bosque Disposal Sys., LLC, Agnus SWD Servs., L.P., Gordon SWD Servs., L.P., & Bob Phillips D/B/A Phillips Water Hauling, 506 S.W.3d 665 (Tex. App. 2016). · cites it 5× “at 875–76; see Tex. Tax Code Ann. § 23.01 (b) (West Supp.”

Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “See Tex. Tax Code § 23.01 ("The same or similar appraisal methods and techniques shall be used in appraising the same or similar kinds of property.”

Panola Cnty. Appraisal Dist. v. Panola Cnty. Fresh Water Supply Dist. No. One, 69 S.W.3d 278 (Tex. App. 2002). · cites it 2× “The market value as established by Tex. Tax Code Ann. § 23.01 (a) (Vernon Supp.”

Atascosa Cnty. Appraisal Dist. v. Tymrak, 858 S.W.2d 335 (Tex. 1993). · cites it 2× “Tex.Tax Code § 23.01. Before a taxpayer may obtain an appraisal review board order for which an appeal of that particular tax year’s appraisal may be taken to the trial court, the taxpayer must file a notice of protest within 30 days of the appraisal district’s delivery of…”

ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 528 S.W.3d 70 (Tex. 2017). “Tex Tax. Code § 23.01. But the Tax Code also gives most owners of inventory the option to use September 1 from the preceding year as an alternative appraisal date.”

In Re Ad Valorem Tax Litig., 216 S.W.3d 83 (J.P.M.L. 2006). “” Tex. Tax Code § 23.01 (West 2002). Vale-ro has simply not shown how the appraisal of different properties in different parts of Texas will involve common questions of fact.”

Wise Elec. Coop., Inc. v. Am. Hat Co., 476 S.W.3d 671 (Tex. App. 2015). “See Tex. Tax Code Ann. §§ 23.01 , .12 (West 2015).”

Show all 92 citing cases →

— Tex. Tax Code § 23.01(a) — 23 cases

Weingarten Realty Investors v. Harris Cnty. Appraisal Dist., 93 S.W.3d 280 (Tex. App. 2002).

Hood v. Hays Cnty., 836 S.W.2d 327 (Tex. App. 1992).

in Re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App. 2018).

Houston Land & Cattle Co., L.C. v. Harris Cnty. Appraisal Dist. & Harris Cnty. Appraisal Bd., 104 S.W.3d 622 (Tex. App. 2003).

Kerr Cent. Appraisal Dist. v. Stacy, 775 S.W.2d 739 (Tex. App. 1989).

— Tex. Tax Code § 23.01(b) — 14 cases

Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990). “Cherokee contends that his testimony was inadmissible because it was not conducted in accordance with Tex.Tax Code Ann. § 23.01(b) (Vernon Supp.”

Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “at 334 (quoting TEX. TAX CODE § 23.01(b) ). We agreed in Coastal Liquids , and we agree today, that "many aspects of real property cannot be separately assessed from the value of the surface land, and that when the latter reflects the former a separate assessment would tax them…”

Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992).

Cent. Appraisal Dist. of Taylor Cnty. v. W. AH 406, Ltd., 372 S.W.3d 672 (Tex. App. 2012).

Land v. Palo Pinto Appraisal Dist., 321 S.W.3d 722 (Tex. App. 2010).

— Tex. Tax Code § 23.01(c) — 1 case

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2012).

— Tex. Tax Code § 23.01(c)(l) — 1 case

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2012).

— Tex. Tax Code § 23.01(e) — 1 case

Karl J. Amelang, Ameland Partners & EGN Investments II LP v. Harris Cnty. Appraisal Dist. (Tex. App. 2022).

— Tex. Tax Code § 23.01(f) — 3 cases

in Re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App. 2018).

In Re Aptwt, LLC (Tex. App. 2020).

Bexar Appraisal Dist. v. Abasto Props. LLC (Tex. App. 2025).

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