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

Tex. Tax Code § 25.06 (2026)

Property Encumbered By Possessory Or Security Interest

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

Sec. 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST. (a) Except as provided by Section 25.07, property encumbered by a leasehold or other possessory interest or by a mortgage, deed of trust, or other interest securing payment or performance of an obligation shall be listed in the name of the owner of the property so encumbered.

(b) Except as otherwise directed in writing under Section 1.111(f), real property that is subject to an installment contract of sale shall be listed in the name of the seller if the installment contract is not filed of record in the real property records of the county.

(c) This section does not apply to:

(1) any portion of a facility owned by the Texas Department of Transportation that is a rail facility or system or is a highway in the state highway system and that is licensed or leased to a private entity by that department under Chapter 91 or 223, Transportation Code; or

(2) a leasehold or other possessory interest granted by the Texas Department of Transportation in a facility owned by that department that is a rail facility or system or is a highway in the state highway system.

Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 579, Sec. 9, eff. Jan. 1, 1996; Acts 1999, 76th Leg., ch. 1481, Sec. 6, eff. Jan. 1, 2000.

Amended by:

Acts 2005, 79th Leg., Ch. 281 (H.B. 2702), Sec. 2.96, eff. June 14, 2005.

Acts 2011, 82nd Leg., R.S., Ch. 259 (H.B. 1201), Sec. 2, eff. June 17, 2011.

Notes of Decisions
Cited in 15 cases (2 in the last 5 years), 1990–2024 · leading case: Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990).
Sort: Relevance Newest Treatment
Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990). · cites it 2× “" Tex.Tax Code Ann. § 25.06 (Vernon 1982). Section 25.”
Gables Realty Ltd. P'ship v. Travis Cent. Appraisal Dist., 81 S.W.3d 869 (Tex. App. 2002). “See Tex. Tax Code Ann. § 25.06 (“Except as provided by Section 25.”
Parker Cnty. Appraisal Dist. v. Bosque Disposal Sys., LLC, Agnus SWD Servs., L.P., Gordon SWD Servs., L.P., & Bob Phillips D/B/A Phillips Water Hauling, 506 S.W.3d 665 (Tex. App. 2016). · cites it 4× “” This is an overstatement of the scope of chapter 25; most leaseholds, for instance, are taxed to the fee simple owner while mineral interests––regardless of whether they are separately owned––are taxed to the mineral interest owner.”
Gen. Elec. Capital Corp. v. City of Corpus Christi, 850 S.W.2d 596 (Tex. App. 1993). · cites it 2× “" Tex.Tax Code Ann. § 25.06. While it would appear that "owner" refers to the holder of legal title, the term is not defined by that statute.”
Cnty. of Dallas Tax Collector v. Roman Catholic Diocese of Dallas, 41 S.W.3d 739 (Tex. App. 2001). “Tex.Tax Code Ann. § 25.06 (Vernon 1994). When non *744 exempt property is leased, the lessor, not the lessee, is responsible for the taxes that accrue on the full value of the property.”
Dallas Cent. Appraisal Dist. v. Jagee Corp., 812 S.W.2d 49 (Tex. App. 1991). “” TexTax Code Ann. § 25.06 (Vernon 1982). Here, Jagee is the owner of the property.”
Destec Props. Ltd. P'ship v. Freestone Cent. Appraisal Dist., 6 S.W.3d 601 (Tex. App. 1999). “Tex. Tax Code Ann. § 25.06 (Vernon 1992).”
Sadeghian v. City of Denton, 49 S.W.3d 403 (Tex. App. 2000). “See Tex.Tax Code Ann. § 25.06(a) (Vernon Supp.”
In Re First Magnus Fin. Corp., 415 B.R. 416 (Bankr. D. Ariz. 2009). “TEX. TAX CODE § 25.06(a). The Liquidating Trustee has not disputed that, as of January 1, 2007, Debtor was the responsible party for all of the personal property at issue.”
United States Postal Serv. v. Dallas Cnty. Appraisal Dist., 857 S.W.2d 892 (Mo. Ct. App. 1993). · cites it 2× “Brazos County Appraisal Dist., 736 F.Supp. 735, 736 (S.D.Tex.”
Us Postal Serv. v. Dallas Cty. App. D., 857 S.W.2d 892 (Tex. App. 1993). · cites it 2× “Brazos County Appraisal Dist., 736 F.Supp. 735, 736 (S.”
I-10 R v. L.L.C. v. Jefferson Cnty. Appraisal Dist. (Tex. App. 2022). “Tex. Tax Code Ann. § 25.06 (a). When non-exempt property is leased, the lessor, not the lessee, is responsible for the taxes that accrue on the full value of the property.”
Show all 15 citing cases →
— Tex. Tax Code § 25.06(a) — 3 cases
Sadeghian v. City of Denton, 49 S.W.3d 403 (Tex. App. 2000). “See Tex.Tax Code Ann. § 25.06(a) (Vernon Supp.”
In Re First Magnus Fin. Corp., 415 B.R. 416 (Bankr. D. Ariz. 2009). “TEX. TAX CODE § 25.06(a). The Liquidating Trustee has not disputed that, as of January 1, 2007, Debtor was the responsible party for all of the personal property at issue.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 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.