Texas Codes

Tex. Tax Code § 23.13 (2026)

Taxable Leaseholds

✓ current as of May 2026

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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.

Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions

Cited in 12 cases (2 in the last 5 years), 1990–2024 · leading case: Panola Cnty. Appraisal Dist. v. Panola Cnty. Fresh Water Supply Dist. No. One, 69 S.W.3d 278 (Tex. App. 2002).

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Panola Cnty. Appraisal Dist. v. Panola Cnty. Fresh Water Supply Dist. No. One, 69 S.W.3d 278 (Tex. App. 2002). · cites it 3× “Tex. Tax Code Ann. § 23.13 (Vernon 1992).”

Tarrant Appraisal Dist. v. Am. Airlines, Inc., 826 S.W.2d 767 (Tex. App. 1992). · cites it 6× “Therefore, pursuant to Tex.Tax Code Ann. § 23.13 (Vernon 1982), the taxable value would be the total rental paid for each of the three years, or $13,624,037 for 1988, $13,804,112 for 1989 and $13,800,000 for 1990, which results in ad valorem taxes of $299,318.”

Travis Cent. Appraisal Dist. v. FM Props. Operating Co., 947 S.W.2d 724 (Tex. App. 1997). · cites it 2× “[1] See Tex. Tax Code Ann. § 23.13 (leaseholds appraised at market value as such); § 23.”

Cnty. of Dallas Tax Collector v. Roman Catholic Diocese of Dallas, 41 S.W.3d 739 (Tex. App. 2001). “Tex.Tax Code Ann. § 23.13 (Vernon 1992). In the event a leasehold in exempt property is for at least one year, section 25.”

Land v. Palo Pinto Appraisal Dist., 321 S.W.3d 722 (Tex. App. 2010). “Tex. Tax Code Ann. § 23.13 (Vernon 2008).”

Univ. Christian Church v. City of Austin, 789 S.W.2d 361 (Tex. App. 1990). “Tex.Tax Code Ann. § 23.13 (1982). Appellant had the burden to prove its entitlement to the tax exemption.”

Panola Cnty. Appraisal Dist. & Panola Cnty. Appraisal Review Bd. v. Panola Cnty. Fresh Water Supply Dist. No. One (Tex. App. 2002). · cites it 3× “Tex. Tax Code Ann. § 23.13 (Vernon 1992).”

I-10 R v. L.L.C. v. Jefferson Cnty. Appraisal Dist. (Tex. App. 2022). “Tex. Tax Code Ann. § 23.13 . Except as provided by Subsection (b) of 25.”

Hunt Cnty. Appraisal Dist. v. Lake Tawakoni Wind Point Park Corp. (Tex. App. 2024). “) (footnotes omitted) (citations omitted) (citing TEX. TAX CODE ANN. § 23.13). A review of the summary judgment evidence showed that the HCAD was seeking to tax the value of improvements on the property, not the value of the leasehold, and that there was no evidence of any…”

ICAN Enter., Inc., Dba ICAN Aviation Michael Zucker, President & Naomi Zucker, Vice President v. Williamson Cnty. Appraisal Dist. & Williamson Cnty. Appraisal Review Bd. (Tex. App. 2009). “See Tex. Tax Code Ann. §§ 23.13 (explaining that leasehold in "property that is exempt from taxation to the owner" of property is appraised at market value of leasehold), 25.”

ICAN Enter., Inc., Dba ICAN Aviation Michael Zucker, President & Naomi Zucker, Vice President v. Williamson Cnty. Appraisal Dist. & Williamson Cnty. Appraisal Review Bd. (Tex. App. 2009). “See Tex. Tax Code Ann. §§ 23.13 (explaining that leasehold in “property that is exempt from taxation to the owner” of property is appraised at market value of leasehold), 25.”

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. § 23.13 (Vernon 2008).”

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