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 § 23.22 (2026)

Land Use Of Which Is Restricted By Governmental Entity

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Sec. 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY. In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.

Added by Acts 1997, 75th Leg., ch. 1039, Sec. 23, eff. Jan. 1, 1998. Renumbered from Sec. 23.21 by Acts 1999, 76th Leg., ch. 62, Sec. 16.05, eff. Sept. 1, 1999.

Notes of Decisions
Cited in 3 cases, 2007–2015 · leading case: Carl R. Daily v. Bowie Cent. Appraisal Dist., No. 06-07-00055-CV (Tex. App.—Texarkana Nov. 28, 2007).
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Carl R. Daily v. Bowie Cent. Appraisal Dist., No. 06-07-00055-CV (Tex. App.—Texarkana Nov. 28, 2007). “Tex. Tax Code Ann. § 23.22 (Vernon 2001).”
Daroyce Eugene Rodgers v. State, No. 06-06-00175-CR (Tex. App.—Texarkana Apr. 12, 2007). “Tex. Tax Code Ann. § 23.22 (Vernon 2001).”
Edward Moers v. Harris Cnty. Appraisal Dist., No. 01-13-00549-CV (Tex. App.—Houston [1st Dist.] June 30, 2015). “See TEX. TAX CODE ANN. §§ 23.22 (concerns appraisal of land burdened by 19 government-imposed restrictions on use), 23.”
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