Texas § TX.23.24 - FURNITURE, FIXTURES, AND EQUIPMENT
Full text of Texas The Texas Constitution § TX.23.24 — FURNITURE, FIXTURES, AND EQUIPMENT, with citation guidance and answers to common questions.
§ TX.23.24. FURNITURE, FIXTURES, AND EQUIPMENT
FURNITURE, FIXTURES, AND EQUIPMENT. (a) If real property is appraised by a method that takes into account the value of furniture, fixtures, and equipment in or on the real property, the furniture, fixtures, and equipment shall not be subject to additional appraisal or taxation as personal property. (b) In determining the market value of the real property appraised on the basis of rental income, the chief appraiser may not separately appraise or take into account any personal property valued as a portion of the income of the real property, and the market value of the real property must include the combined value of the real property and the personal property. Added by Acts 1999, 76th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 2, eff. January 1, 2010.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.23.24
What does The Texas Constitution § TX.23.24 cover?
Section TX.23.24 ("FURNITURE, FIXTURES, AND EQUIPMENT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.23.24?
A common citation format is "The Texas Constitution § TX.23.24" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.23.24 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.