Texas Codes

Tex. Tax Code § 23.72 (2026)

Qualification For Productivity Appraisal

✓ current as of May 2026

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Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a) Land qualifies for appraisal as provided by this subchapter if it is currently and actively devoted principally to production of timber or forest products to the degree of intensity generally accepted in the area with intent to produce income and has been devoted principally to production of timber or forest products or to agricultural use that would qualify the land for appraisal under Subchapter C or D for five of the preceding seven years.

(b) In determining whether land is currently and actively devoted principally to the production of timber or forest products to the degree of intensity generally accepted in an area, a chief appraiser may not consider the purpose for which a portion of a parcel of land is used if the portion is:

(1) used for the production of timber or forest products, including a road, right-of-way, buffer area, or firebreak; or

(2) subject to a right-of-way that was taken through the exercise of the power of eminent domain.

(c) For the purpose of the appraisal of land under this subchapter, a portion of a parcel of land described by Subsection (b) is considered land that qualifies for appraisal under this subchapter if the remainder of the parcel of land qualifies for appraisal under this subchapter.

Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 780, Sec. 3, eff. Jan. 1, 1988.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 1, eff. September 1, 2019.

Notes of Decisions

Cited in 2 cases, 1992–1995 · leading case: Harris Cnty. Appraisal Dist. v. Wilkerson, 911 S.W.2d 84 (Tex. App. 1995).

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Harris Cnty. Appraisal Dist. v. Wilkerson, 911 S.W.2d 84 (Tex. App. 1995). · cites it 8× “evidence In points of error two through five, eight, and nine, the District contends the evidence is legally and factually insufficient to support the trial court’s findings of fact that the change in use from timberland to non-timberland occurred in 1992 only on 132 acres of…”

Bastrop Cent. Appraisal Dist. & Bastrop Cnty. Appraisal Review Bd. v. Vernon L. Frampton (Tex. App. 1992). “Tex. Tax Code Ann. § 23.72 (Supp. 1992). The burden of showing that the land meets these qualifications is on the applicant.”

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