Texas Codes

Tex. Tax Code § 23.41 (2026)

Appraisal

✓ current as of May 2026

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Sec. 23.41. APPRAISAL. (a) Land designated for agricultural use is appraised at its value based on the land's capacity to produce agricultural products. The value of land based on its capacity to produce agricultural products is determined by capitalizing the average net income the land would have yielded under prudent management from production of agricultural products during the five years preceding the current year. However, if the value of land as determined by capitalization of average net income exceeds the market value of the land as determined by other generally accepted appraisal methods, the land shall be appraised by application of the other appraisal methods.

(b) The comptroller shall promulgate rules specifying the methods to apply and the procedures to use in appraising land designated for agricultural use.

(c), (d) Repealed by Acts 1999, 76th Leg., ch. 574, Sec. 2(2), eff. June 18, 1999.

(e) Improvements other than appurtenances to the land, the mineral estate, and all land used for residential purposes and for processing harvested agricultural products are appraised separately at market value. Riparian water rights, private roads, dams, reservoirs, water wells, and canals, ditches, terraces, and similar reshapings of or additions to the soil for agricultural purposes are appurtenances to the land, and the effect of each on the value of the land for agricultural use shall be considered in appraising the land. However, the comptroller shall provide that in calculating average net income from land a deduction from income be allowed for an appurtenance subject to depreciation or depletion.

Acts 1979, 66th Leg., p. 2254, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 139, ch. 13, Sec. 60, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 21, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 574, Sec. 2(2), eff. June 18, 1999.

Notes of Decisions

Cited in 11 cases (2 in the last 5 years), 1985–2026 · 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 4× “Tex.Tax Code § 23.41 (1982 & Supp.1992). Further, for those fully devoted to the business of farming or ranching, existing limestone on their property has no value and therefore is not (and should not be) taxed.”

HL Farm Corp. v. Self, 877 S.W.2d 288 (Tex. 1994). “An owner of land is eligible for "agricultural use" valuation if (1) "the land has been devoted exclusively to or developed continuously for agriculture for the three years preceding the current year", (2) "he is using and intends to use the land for agriculture as an occupation…”

Anderton v. Rockwall Cent. Appraisal Dist., 26 S.W.3d 539 (Tex. App. 2000). “See Tex. Tax Code Ann. § 23.41 (Vernon Supp. 2000).”

Resolution Trust Corp. v. Tarrant Cnty. Appraisal Dist., 926 S.W.2d 797 (Tex. App. 1996). “See Tex. Tax Code Ann. § 23.41 (Vernon 1992) (agricultural land “is appraised at its value based on the land’s capacity to produce agricultural products”).”

Rusk Indus., Inc. v. Hopkins Cnty. Tax Appraisal Dist., 818 S.W.2d 111 (Tex. App. 1991). “” Tex. Tax Code Ann. § 23.41 (d) (Vernon 1982) sets forth the sources of information to be used in calculating average net income for each type of agricultural operation.”

Bower v. Edwards Cnty. Appraisal Dist., 697 S.W.2d 528 (Tex. App. 1985). “52 of the Property Tax Code, TEX. TAX CODE ANN. § 23.41 & 23.52 (Vernon 1982) expressly provide that the State Property Tax Board is to promulgate rules specifying the methods and procedures to use in appraising agricultural land and qualified open-space land.”

Harris Cnty. Appraisal Dist. v. Wilkerson, 911 S.W.2d 84 (Tex. App. 1995). “See TexTax Code §§ 23.41, 23.42, 23.51, 23.52 (Vernon 1992).”

Kenedy Cnty. Wide Sch. Dist. v. Glenn Hegar, Texas Comptroller of Pub. Accounts, in His Off. & Individual Capacity (Tex. App. 2025). · cites it 4× “10 Tex. Tax Code § 23.41 ...................”

Kenedy Cnty. Wide Sch. Dist. v. Kelly Hancock, Texas Comptroller of Pub. Accounts, in His Off. & Individual Capacity (2026). · cites it 3× “”); see also TEX. TAX CODE § 23.41(a) (“Land designated for agricultural use is appraised at its value based on the land’s capacity to produce agricultural products.”

Bexar Appraisal Dist. v. Smithson Road Dev., LTD (Tex. App. 2014). “See TEX. TAX CODE ANN. §§ 23.41, 23.52(d) (West 2009).”

Sandy Lake Rd. Ltd. Pshp. v. Comm'r, 1997 T.C. Memo. 295 (1997). “8 (the open-space provision), the property must be currently devoted principally to agricultural use to the degree of intensity generally accepted in the area and must have been so devoted for 5 of the preceding 7 years. See also Tex. Tax Code Ann.”

— Tex. Tax Code § 23.41(a) — 4 cases

Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). “Tex.Tax Code § 23.41 (1982 & Supp.1992). Further, for those fully devoted to the business of farming or ranching, existing limestone on their property has no value and therefore is not (and should not be) taxed.”

Kenedy Cnty. Wide Sch. Dist. v. Kelly Hancock, Texas Comptroller of Pub. Accounts, in His Off. & Individual Capacity (2026). “”); see also TEX. TAX CODE § 23.41(a) (“Land designated for agricultural use is appraised at its value based on the land’s capacity to produce agricultural products.”

Kenedy Cnty. Wide Sch. Dist. v. Glenn Hegar, Texas Comptroller of Pub. Accounts, in His Off. & Individual Capacity (Tex. App. 2025). “10 Tex. Tax Code § 23.41 ...................”

— Tex. Tax Code § 23.41(b) — 1 case

Kenedy Cnty. Wide Sch. Dist. v. Glenn Hegar, Texas Comptroller of Pub. Accounts, in His Off. & Individual Capacity (Tex. App. 2025). “10 Tex. Tax Code § 23.41 ...................”

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