Texas Codes

Tex. Tax Code § 23.56 (2026)

Land Ineligible For Appraisal As Open-space Land

✓ current as of May 2026

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Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND. Land is not eligible for appraisal as provided by this subchapter if:

(1) the land is located inside the corporate limits of an incorporated city or town, unless:

(A) the city or town is not providing the land with governmental and proprietary services substantially equivalent in standard and scope to those services it provides in other parts of the city or town with similar topography, land utilization, and population density;

(B) the land has been devoted principally to agricultural use continuously for the preceding five years; or

(i) has been devoted principally to agricultural use or to production of timber or forest products continuously for the preceding five years; and

(ii) is used for wildlife management;

(2) the land is owned by an individual who is a nonresident alien or by a foreign government if that individual or government is required by federal law or by rule adopted pursuant to federal law to register his ownership or acquisition of that property; or

(3) the land is owned by a corporation, partnership, trust, or other legal entity if the entity is required by federal law or by rule adopted pursuant to federal law to register its ownership or acquisition of that land and a nonresident alien or a foreign government or any combination of nonresident aliens and foreign governments own a majority interest in the entity.

Acts 1979, 66th Leg., p. 2260, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801), Sec. 3, eff. January 1, 2010.

Notes of Decisions

Cited in 8 cases, 1988–1995 · leading case: G.N.B., Inc. v. Collin Cnty. Appraisal Dist., 862 S.W.2d 52 (Tex. App. 1993).

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G.N.B., Inc. v. Collin Cnty. Appraisal Dist., 862 S.W.2d 52 (Tex. App. 1993). · cites it 8× “Tex. Tax Code Ann. § 23.56 (3) (Vernon 1992) (emphasis added).”

HL Farm Corp. v. Self, 877 S.W.2d 288 (Tex. 1994). · cites it 2× “*290 Tex.Tax Code § 23.56(3) (footnote added).”

HL Farm Corp. v. Self, 820 S.W.2d 372 (Tex. App. 1991). · cites it 8× “[2] Tex.Tax Code Ann. § 23.56 (Vernon 1982). [3] Metropolitan Life Ins.”

Hidalgo Cnty. Appraisal Dist. v. Engfar N.V., 756 S.W.2d 754 (Tex. App. 1988). · cites it 5× “The trial court held that the application of Tex.Tax Code Ann. § 23.56(3) (Vernon 1982), 1 Land Ineligible for Appraisal as Open-Space Agriculture Land, to Engfar-Manfars’ property was violative of U.”

Collin Cnty. Appraisal Dist. v. Ne. Dallas Assocs., 855 S.W.2d 843 (Tex. App. 1993). “Tex.Tax Code Ann. § 23.56(3) (Vernon 1992).”

Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 813 S.W.2d 197 (Tex. App. 1991). “Tex.Tax Code Ann. § 23.56(1) (Vernon 1982).”

GNB, Inc. v. Collin Cnty. Appraisal Dist., 874 S.W.2d 659 (Tex. 1994). “1994), we held that Texas Tax Code § 23.56(3) violates article I, section 3 of the Texas Constitution.”

HL Farm Corp. v. Henderson Cnty. Appraisal Dist., 894 S.W.2d 830 (Tex. App. 1995). · cites it 2× “Tex.Tax Code Ann. § 23.51-23.56(3). The code denies this privilege to land owned by non-American corporations.”

— Tex. Tax Code § 23.56(1) — 1 case

Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 813 S.W.2d 197 (Tex. App. 1991). “Tex.Tax Code Ann. § 23.56(1) (Vernon 1982).”

— Tex. Tax Code § 23.56(3) — 7 cases

G.N.B., Inc. v. Collin Cnty. Appraisal Dist., 862 S.W.2d 52 (Tex. App. 1993). “Tex. Tax Code Ann. § 23.56 (3) (Vernon 1992) (emphasis added).”

HL Farm Corp. v. Self, 877 S.W.2d 288 (Tex. 1994). “*290 Tex.Tax Code § 23.56(3) (footnote added).”

HL Farm Corp. v. Self, 820 S.W.2d 372 (Tex. App. 1991). “[2] Tex.Tax Code Ann. § 23.56 (Vernon 1982). [3] Metropolitan Life Ins.”

Hidalgo Cnty. Appraisal Dist. v. Engfar N.V., 756 S.W.2d 754 (Tex. App. 1988). “The trial court held that the application of Tex.Tax Code Ann. § 23.56(3) (Vernon 1982), 1 Land Ineligible for Appraisal as Open-Space Agriculture Land, to Engfar-Manfars’ property was violative of U.”

Collin Cnty. Appraisal Dist. v. Ne. Dallas Assocs., 855 S.W.2d 843 (Tex. App. 1993). “Tex.Tax Code Ann. § 23.56(3) (Vernon 1992).”

— Tex. Tax Code § 23.56(8) — 1 case

HL Farm Corp. v. Self, 877 S.W.2d 288 (Tex. 1994). “*290 Tex.Tax Code § 23.56(3) (footnote added).”

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