Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 25. LOCAL APPRAISAL
Texas Codes

Tex. Tax Code § 25.04 (2026)

Separate Estates Or Interests

✓ current as of May 2026
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Sec. 25.04. SEPARATE ESTATES OR INTERESTS. Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest shall be listed separately in the name of the owner of each if the estate or interest is described in a duly executed and recorded instrument of title.

Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 7 cases, 1996–2010 · leading case: Travis Cent. Appraisal Dist. v. Signature Flight Support Corp., 140 S.W.3d 833 (Tex. App. 2004).
Sort: Relevance Newest Treatment
Travis Cent. Appraisal Dist. v. Signature Flight Support Corp., 140 S.W.3d 833 (Tex. App. 2004). · cites it 2× “Ownership of the improvements Improvements and land are separate estates or interests under Texas property law, see Tex. Tax Code Ann. § 25.04 (West 2001), and Texas recognizes the separate ownership of the improvements located on leased land, Wright v.”
Dallas Cent. Appraisal Dist. v. Mission Aire IV, L.P., 279 S.W.3d 471 (Tex. App. 2009). · cites it 2× “Law governing ownership of improvements The Texas Property Tax Code recognizes that improvements and land are separate estates or interests that can be owned by different owners for tax purposes.”
Glasscock Underground Water Conservation Dist. v. Pruit, 915 S.W.2d 577 (Tex. App. 1996). “TexTax Code Ann. § 25.04. Presuming that the Legislature acted with complete knowledge of and reference to the existing law applicable to ownership of severed mineral estates, we find that it intended by its use of the terms “the owner of land” and “the owner’s land” to limit…”
Land v. Palo Pinto Appraisal Dist., 321 S.W.3d 722 (Tex. App. 2010). “Tex. Tax Code Ann. §§ 25.04 , .08 (Vernon 2008).”
Travis Cent. Appraisal Dist. & Travis Cent. Review Bd. v. Signature Flight Support Corp., Triple S Petroleum, Austin Aero, & R & J Aviation (Tex. App. 2004). · cites it 2× “Ownership of the improvements Improvements and land are separate estates or interests under Texas property law, see Tex. Tax Code Ann. § 25.04 (West 2001), and Texas recognizes the separate ownership of the improvements located on leased land, Wright v.”
Travis Cent. Appraisal Dist. & Travis Cent. Review Bd. v. Signature Flight Support Corp., Triple S Petroleum, Austin Aero, & R & J Aviation (Tex. App. 2004). “Ownership of the improvements Improvements and land are separate estates or interests under Texas property law, see Tex. Tax Code Ann. § 25.04 (West 2001), and Texas recognizes the separate ownership of the 3 improvements located on leased land, Wright v.”
Monte J. Land, Carolyn J. Land, Robert Aldrich, Scott Wheatley, Heather Wheatley, Alvis H. Jackson, & Deana G. Jackson v. Palo Pinto Appraisal Dist. (Tex. App. 2010). “TEX. TAX CODE ANN. §§ 25.04, .08 (Vernon 2008).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.