Tax Code §25.08

In force on Sep 01, 2017 · this text took effect Sep 01, 2017 · same as today's text

IMPROVEMENTS

(a) Except as provided by Subsections (b) through (f), an improvement may be listed in the name of the owner of the land on which the improvement is located. (b) If a person who is not entitled to exemption owns an improvement on exempt land, the improvement shall be listed in the name of the owner of the improvement. (c) When a person other than the owner of an improvement owns the land on which the improvement is located, the land and the improvement shall be listed separately in the name of the owner of each if either owner files with the chief appraiser before May 1 a written request for separate taxation on a form furnished for that purpose together with proof of separate ownership. After an improvement qualifies for taxation separate from land, the qualification remains effective in subsequent tax years and need not be requested again. However, the qualification ceases when ownership of the land or the improvement is transferred or either owner files a request to cancel the separate taxation. (d) Within 30 days after an owner of land or an improvement qualifies for separate taxation or cancels a qualification, the chief appraiser shall deliver a written notice of the qualification or cancellation to the other owner. (e) A manufactured home shall be listed together with the land on which the home is located if: (1) the statement of ownership for the home issued under Section 1201.207 , Occupations Code, reflects that the owner has elected to treat the home as real property; and (2) a copy of the statement of ownership has been filed in the real property records in the county in which the home is located. (f) A manufactured home shall be listed separately from the land on which the home is located if either of the conditions provided by Subsection (e) is not satisfied. (g) The chief appraiser shall apportion a residence homestead exemption for property consisting of land and a manufactured home listed separately on the tax roll on a pro rata basis based on the appraised value of the land and the manufactured home.

History: Acts 1979, 66th Leg., p. 2271, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, Sec. 100, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 338, Sec. 45, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252 ), Sec. 2(b), eff. January 1, 2012. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019 ), Sec. 83, eff. September 1, 2017.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Sep 01, 2017 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-0790 (Sep 24, 2009): Combining real property and improvements on one parcel identification number or taxpayer account for appraisal district record purposes
GA-0600 (Aug 03, 2007): Whether a county commissioners court is prohibited from executing a tax abatement agreement with a wind turbine company for its fixtures and improvements to be located on a commissioner's real property; whether a commissioner who will receive royalties from a wind turbine company must abstain from voting on a tax abatement agreement withthe company Superseded in part by statute Tex. Tax Code § 312.402
GA-0343 (Jan 31, 2005): Whether the Department of Housing and Community Affairs must revoke the statement of ownership and location, issued under Occupations Code section 1201.207, of a manufactured home when the home has been relocated without the payment of ad valorem taxes

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.