Texas Property Tax Code
(1) Property - answer any matter or thing capable of private ownership
(2) Real Property - answer(A) land;
B) an improvement;
C) a mine or quarry;
D) a mineral in place;
E) standing timber; OR
F) an estate or interest, other than a mortgage or deed of trust creating a lien on
property or an interest securing payment or performance of an obligation, in a property
enumerated in Paragraphs (A) through (E) of this subdivision.
(3) Improvement - answer(A) a building, structure, fixture, or fence erected on or affixed
to land;
(B) a transportable structure that is designed to be occupied for residential or business
purposes, whether or not it is affixed to land, if the owner of the structure owns the land
on which it is located, unless the structure is unoccupied and held for sale or normally is
located at a particular place only temporarily; OR
(C) for purposes of an entity created under Section 52, Article III, or Section 59, Article
XVI, Texas Constitution, the:
(i) subdivision of land by plat;
(ii) installation of water, sewer, or drainage lines; OR
(iii) paving of undeveloped land.
(3-a) Notwithstanding anything contained herein to the contrary, a manufactured home
is an improvement to real property only if the owner of the home has elected to treat the
manufactured home as real property pursuant to Section 1201.2055, Occupations
Code, AND a certified copy of the statement of ownership and location has been filed
with the real property records of the county in which the home is located as provided in
Section 1201.2055(d), Occupations Code.
Title 1. Texas Property Tax Code
Subtitle A. General Provisions - answerChapter 1. General Provisions
Sec. 1.01. Short Title. - answermay be cited as the Property Tax Code
Sec. 1.03. Construction of Title. - answerThe Code Construction Act (Chapter 311,
Government Code) applies to the construction of each provision of this title except as
otherwise expressly provided by this title.
Sec. 1.04. - answerDefinitions (19)
(1) Property - answer any matter or thing capable of private ownership
(2) Real Property - answer(A) land;
B) an improvement;
C) a mine or quarry;
D) a mineral in place;
E) standing timber; OR
F) an estate or interest, other than a mortgage or deed of trust creating a lien on
property or an interest securing payment or performance of an obligation, in a property
enumerated in Paragraphs (A) through (E) of this subdivision.
(3) Improvement - answer(A) a building, structure, fixture, or fence erected on or affixed
to land;
(B) a transportable structure that is designed to be occupied for residential or business
purposes, whether or not it is affixed to land, if the owner of the structure owns the land
on which it is located, unless the structure is unoccupied and held for sale or normally is
located at a particular place only temporarily; OR
(C) for purposes of an entity created under Section 52, Article III, or Section 59, Article
XVI, Texas Constitution, the:
(i) subdivision of land by plat;
(ii) installation of water, sewer, or drainage lines; OR
(iii) paving of undeveloped land.
(3-a) Notwithstanding anything contained herein to the contrary, a manufactured home
is an improvement to real property only if the owner of the home has elected to treat the
manufactured home as real property pursuant to Section 1201.2055, Occupations
Code, AND a certified copy of the statement of ownership and location has been filed
with the real property records of the county in which the home is located as provided in
Section 1201.2055(d), Occupations Code.
Title 1. Texas Property Tax Code
Subtitle A. General Provisions - answerChapter 1. General Provisions
Sec. 1.01. Short Title. - answermay be cited as the Property Tax Code
Sec. 1.03. Construction of Title. - answerThe Code Construction Act (Chapter 311,
Government Code) applies to the construction of each provision of this title except as
otherwise expressly provided by this title.
Sec. 1.04. - answerDefinitions (19)
