Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 23. APPRAISAL METHODS AND PROCEDURES
Texas Codes

Tex. Tax Code § 23.0101 (2026)

Consideration Of Alternate Appraisal Methods

✓ current as of May 2026
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Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL METHODS. In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the most appropriate method.

Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 1, eff. Jan. 1, 2000.

Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 2005–2024 · leading case: Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018).
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Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). · cites it 2× “" TEX. TAX CODE § 23.0101. Different methods may be most appropriate for appraising different interests, estates, or improvements, and the District was not prohibited by law from using one appraisal for the land and another for the wells.”
Key Energy Servs., LLC, Appellant v. Shelby Cnty. Appraisal Dist., Appellee, 428 S.W.3d 133 (Tex. App. 2014). · cites it 3× “See Tex. Tax Code Ann. § 23.0101 (West 2008).”
In Re Valero Refining-Texas, LP, 415 S.W.3d 567 (Tex. App. 2013). “” Tex. Tax Code Ann. § 23.0101 . This statute requires that the appraiser determine which of the three appraisal methods *572 is the most appropriate given the individual characteristics of the property that affect the property’s market value and then apply that method.”
Land v. Palo Pinto Appraisal Dist., 321 S.W.3d 722 (Tex. App. 2010). “” Tex. Tax Code ANN. § 23.0101 (Vernon 2008).”
Cypress Creek Fayridge, LP v. Harris Cnty. Appraisal Dist. (Tex. App. 2016). “” TEX. TAX CODE ANN. § 23.0101. When, as here, the income method of appraisal is used, the appraisal district must: (1) analyze comparable rental data available to the chief appraiser or the potential earnings capacity of the property, or both, to estimate the gross income…”
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). “013); see also TEX. TAX CODE ANN. § 23.0101 (providing the taxing entity determines market value of property by considering “the cost, income, and market data comparison methods of appraisal and use[s] the most appropriate method”).”
(Corp. Park West) Hartman Reit Operating P'ship II, LP v. Waller Cnty. Appraisal Dist. (Tex. App. 2006). “" See Tex. Tax Code Ann. § 23.0101 (Vernon 2001).”
Coastal Liquids Partners, L.P. v. Matagorda Cnty. Appraisal Dist. (Tex. App. 2008). “Applying the cost method, the District determined that Hiltpold #1 and Hudson #3 should be valued at $1,025,000 and $815,000, respectively, and the trial court issued findings of fact upholding these figures.”
Monte J. Land, Carolyn J. Land, Robert Aldrich, Scott Wheatley, Heather Wheatley, Alvis H. Jackson, & Deana G. Jackson v. Palo Pinto Appraisal Dist. (Tex. App. 2010). “‖ TEX. TAX CODE ANN. § 23.0101 (Vernon 2008).”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2005). “See TEX. TAX CODE ANN. § 23.0101 (Vernon 2002) (directing a chief appraiser to consider alternate appraisal methods).”
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