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 § 23.52 (2026)

Appraisal Of Qualified Agricultural Land

✓ current as of May 2026
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Sec. 23.52. APPRAISAL OF QUALIFIED AGRICULTURAL LAND. (a) The appraised value of qualified open-space land is determined on the basis of the category of the land, using accepted income capitalization methods applied to average net to land. The appraised value so determined may not exceed the market value as determined by other appraisal methods.

(b) The chief appraiser shall determine the appraised value according to this subchapter and, when requested by a landowner, the appraised value according to Subchapter C of this chapter of each category of open-space land owned by that landowner and shall make each value and the market value according to the preceding year's appraisal roll available to a person seeking to apply for appraisal as provided by this subchapter or as provided by Subchapter C of this chapter.

(c) The chief appraiser may not change the appraised value of a parcel of open-space land unless the owner has applied for and the land has qualified for appraisal as provided by this subchapter or by Subchapter C of this chapter or unless the change is made as a result of a reappraisal.

(d) The comptroller by rule shall develop and distribute to each appraisal office appraisal manuals setting forth this method of appraising qualified open-space land, and each appraisal office shall use the appraisal manuals in appraising qualified open-space land. The comptroller by rule shall develop and the appraisal office shall enforce procedures to verify that land meets the conditions contained in Subdivision (1) of Section 23.51. The rules, before taking effect, must be approved by the comptroller with the review and counsel of the Department of Agriculture.

(e) For the purposes of Section 23.55 of this code, the chief appraiser also shall determine the market value of qualified open-space land and shall record both the market value and the appraised value in the appraisal records.

(f) The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter.

(g) The category of land that qualifies under Section 23.51(7) is the category of the land under this subchapter or Subchapter E, as applicable, before the wildlife-management use began.

Acts 1979, 66th Leg., p. 2258, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 143, ch. 13, Sec. 68, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 24, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 911, Sec. 2, eff. Jan. 1, 1996; Acts 2001, 77th Leg., ch. 1172, Sec. 2, eff. Sept. 1, 2001.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801), Sec. 2, eff. January 1, 2010.

Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594), Sec. 1, eff. January 1, 2018.

Acts 2017, 85th Leg., R.S., Ch. 553 (S.B. 526), Sec. 10(b), eff. September 1, 2017.

Notes of Decisions
Cited in 16 cases (2 in the last 5 years), 1986–2025 · leading case: Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 835 S.W.2d 75 (Tex. 1992).
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Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 835 S.W.2d 75 (Tex. 1992). · cites it 6× “…value determination is made by the chief appraiser after the property is found to qualify for open-space appraisal. Tex. Tax Code Ann. § 23.52 (c).”
Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). · cites it 4× “See Tex.Tax Code § 23.52© (“The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter [Appraisal of Agricultural Land].”
Sands L. Stiefer, Chief Appraiser of the Harris Cnty. Appraisal Dist. v. Edward Moers & Daniel Moers, 469 S.W.3d 655 (Tex. App. 2015). · cites it 3× “” Tex. Tax Code Ann. § 23.52 (West 2015). “The open-space land appraisal allows property used for farm or ranch purposes to be valued based upon the property’s productive capacity rather than its market value.”
LaSalle Bank Nat'l Ass'n v. White, 217 S.W.3d 573 (Tex. App. 2006). · cites it 2× “TEX. TAX CODE ANN. § 23.52 (Vernon 2001).”
Panther Creek Ventures, Ltd. v. Collin Cent. Appraisal Dist., 234 S.W.3d 809 (Tex. App. 2007). “The purpose of requiring the reappraisal of property every three years is to provide for an up-to-date and accurate appraisal of a property’s value.”
Pizzitola v. Galveston Cnty. Cent. Appraisal Dist., 808 S.W.2d 244 (Tex. App. 1991). “Tex.Tax Code Ann. §§ 23.52(a), 23.52(b), 23.”
Kerr Cent. Appraisal Dist. v. Stacy, 775 S.W.2d 739 (Tex. App. 1989). “ping livestock; raising or keeping exotic animals for the production of human food or fiber, leather pelts, or other tangible products having a commercial value; and planting cover crops or leaving land idle for the purpose of participating in any governmental program or normal…”
State, Cty. of Bexar v. Southoaks Dev., 920 S.W.2d 330 (Tex. App. 1995). “See Tex.Tax Code Ann. § 23.52 (Vernon 1992); see also Tex.”
Rusk Indus., Inc. v. Hopkins Cnty. Tax Appraisal Dist., 818 S.W.2d 111 (Tex. App. 1991). “2 Tex.Tax Code Ann. § 23.52(a) (Vernon 1982).”
Gruy v. Jim Hogg Cnty. Appraisal Dist., 715 S.W.2d 170 (Tex. App. 1986). “8, § 1-d and Tex.Tax Code Ann. §§ 23.52, 23.53 (Vernon 1982).”
Edward Moers & Daniel Moers v. Harris Cnty. Appraisal Dist., Chief Appraiser of Harris Cnty. Appraisal, Jim Robinson & Harris Cnty. Appraisal Review Bd. (Tex. App. 2015). · cites it 2× “” TEX. TAX CODE ANN. § 23.52 (West 2015). “The open-space land appraisal allows property used for farm or ranch purposes to be valued based upon the property’s productive capacity rather than its market value.”
Parkwood 121 Vill., LP v. Collin Cent. Appraisal Dist. (Tex. App. 2024). “In response, the District notified Parkwood that it was no longer eligible for qualified open-space land assessment under Texas Tax Code § 23.52. On December 23, 2014, Parkwood’s agent entered into an “Agreement of Use Change” with the District’s representative agreeing to the…”
Show all 16 citing cases →
— Tex. Tax Code § 23.52(a) — 2 cases
Pizzitola v. Galveston Cnty. Cent. Appraisal Dist., 808 S.W.2d 244 (Tex. App. 1991). “Tex.Tax Code Ann. §§ 23.52(a), 23.52(b), 23.”
Rusk Indus., Inc. v. Hopkins Cnty. Tax Appraisal Dist., 818 S.W.2d 111 (Tex. App. 1991). “2 Tex.Tax Code Ann. § 23.52(a) (Vernon 1982).”
— Tex. Tax Code § 23.52(b) — 1 case
Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 835 S.W.2d 75 (Tex. 1992). “…value determination is made by the chief appraiser after the property is found to qualify for open-space appraisal. Tex. Tax Code Ann. § 23.52 (c).”
— Tex. Tax Code § 23.52(c) — 1 case
Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 835 S.W.2d 75 (Tex. 1992). “…value determination is made by the chief appraiser after the property is found to qualify for open-space appraisal. Tex. Tax Code Ann. § 23.52 (c).”
— Tex. Tax Code § 23.52(d) — 1 case
Edward Moers & Daniel Moers v. Harris Cnty. Appraisal Dist., Chief Appraiser of Harris Cnty. Appraisal, Jim Robinson & Harris Cnty. Appraisal Review Bd. (Tex. App. 2015). “” TEX. TAX CODE ANN. § 23.52 (West 2015). “The open-space land appraisal allows property used for farm or ranch purposes to be valued based upon the property’s productive capacity rather than its market value.”
— Tex. Tax Code § 23.52(f) — 1 case
Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). “See Tex.Tax Code § 23.52© (“The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter [Appraisal of Agricultural Land].”
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