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 § 23.17 (2026)

Mineral Interest Not Being Produced

✓ laws through the 89th Legislature (2025)
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Sec. 23.17. MINERAL INTEREST NOT BEING PRODUCED. An interest in a mineral that may be removed by surface mining or quarrying from a deposit and that is not being produced is appraised at the price for which the interest would sell while the mineral is in place and not being produced. The appraised value is determined by applying a per acre value to the number of acres covered by the interest. The aggregate of the appraised value of the interest and the appraised value of all other interests that if not under separate ownership would constitute a fee simple estate in real property may not exceed the appraised value that would be placed on the fee estate if the interest in minerals were not owned separately.

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

Notes of Decisions
Cited in 2 cases, 1992–2005 · leading case: Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992).
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Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). · cites it 10× “Tex.Tax Code § 23.17. [4] If the limestone underlying the Wise County property is "a mineral in place" that is not under production, then it must be appraised and taxed at a rate relative to its market value.”
Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “17 (“An interest in a mineral that may be removed by surface mining or quarrying from a deposit and that is not being produced is appraised at the price for which the interest would sell while the mineral is in place and not being produced.”
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