Introduction
The purpose of this factsheet is to prevent the loss of land owned as heirs’ property in Texas. It
examines state laws that are relevant to heirs’ property owners in Texas, and outlines steps they can
take to resolve property issues before seeing an attorney.
It also explains relevant legal issues, including:
1. how to identify the legal heirs of the original ancestor who owned the land,
2. state partition law,
3. state law that permits the sale of land due to unpaid property taxes, and
4. state law addressing adverse possession and condemnation
(these terms are dened in the glossary, below).
This resource may be useful to professionals assisting heirs’ property owners, such as lawyers,
nonprot and community development advocates, and cooperative extension agents.
For a glossary of legal terms used in this factsheet, refer to page 12.
HEIRS’
PROPERTY:
Understanding the Legal Issues in
Texas
By Francine Miller
November 2022
What is Heirs’ Property?
Heirs’ property (sometimes known as family land) is property that has been transferred to multiple
family members by inheritance, usually without a will. Typically, it is created when land is transferred
from someone who dies without a will to that person’s spouse, children, or other heirs who have a legal
right to the property. However, even if the person who died had a will, they may still create heirs’ property
if they leave land to multiple heirs without specifying which heirs get which section of the land.
When heirs’ property is created, the heirs own all
the property together (in legal terms, they own
the property as “tenants in common”). In other
words, they each own an interest in the undivided
land rather than each heir owning an individual
lot or piece of the land. In addition, unless the
heirs go to the appropriate administrative
agency or court in their jurisdiction and have the
title or deed to the land changed to reect their
ownership, the land will remain in the name of the
person who died.
For the heirs, owning property as tenants in
common without a clear title can lead to many
challenges. Because it is difcult for heirs to prove
ownership, they may be unable to access loans
and mortgages, apply for USDA grants or loans,
and build wealth from the land by engaging in
commercial activity, such as selling timber or
other resources—all of which require proof of
ownership. It also leaves the property vulnerable
to being acquired by real estate developers and
unscrupulous actors.
Learn More Using
the Farmland Access
Legal Toolkit
For a more comprehensive overview
of heirs’ property issues, visit
farmlandaccess.org/heirs-property.
Find additional advice for heirs’
property owners, including how to
proactively avoid and address legal
challenges, at farmlandaccess.org/
suggestions-for-heirs-property-
owners.
Grandfather
Title Land
Passes
to Heirs
Remains in
Grandfather’s Name
Heirs who inherit
the property do not have
clear legal title to the land.
This is referred to as “cloudy title.”
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 2
Identifying Heirs
To resolve heirs’ property issues, an important rst
step is tracing the ownership of the land from the
original titled owner to the current owners. Many
practitioners encourage heirs’ property owners
to build a family tree identifying all the heirs,
deceased and living. Specically, heirs’ property
owners will want to collect:
1. the heirs’ birth and death dates,
2. county of death,
3. proof of whether they died with a will, and
4. any current contact information for living heirs.
The goal is to gather information about anyone
who may have at any time held any interest in the
land, so it is important to identify all the heirs, all of
whom might be entitled to an interest in the land.
When a person dies with a valid will, they die
“testate” and their will determines who inherits
their property.
1
When a person dies without a
will, they die “intestate” and state law governing
intestate succession determines who inherits that
person’s real estate and other assets.
2
Who inherits
a person’s land by intestate succession varies
depending on which family members survive the
decedent.
There are generally a number of types of living heirs
entitled to inherit from a decedent, including: the
spouse of the decedent; biological and adopted
children, and their descendants; parents of the
decedent; siblings of the decedent, and if they have
died, their descendants (the decedent’s nieces and
nephews); and grandparents and cousins.
Finding the Family (Genealogy)
and Land Records
Resources to help identify and locate heirs
and build the family tree include genealogists
and family history sites such as ancestry.com,
myheritage.com, and familysearch.org. Family
bibles can be a good source of information
and can sometimes be used to show heirs.
Local libraries can also be a great resource for
genealogical records and research help (see
contact information below). Individuals can
also visit the following resources:
Texas State Library and Archives Commission
Lorenzo de Zavala State Archives
and Library Building
Capitol Complex, 1201 Brazos St.
Austin, TX 78701
Phone: (512) 463-5455
Email: [email protected]
Online Genealogy Search
tsl.texas.gov/arc/genrst.html
Specically for African American
Genealogical Resources
tsl.texas.gov/ref/africanamericangenealogy
For land records, individuals should visit the
local county recorder or tax assessor’s ofce to
request copies of records. There are numerous
online search engines, but note that some of
them require payment for searches.
Uncle AuntFather
Ms. Smith
(Farming Property)
Brother Sister Cousin Cousin Cousin
Cousin
(Deceased)
Cousin
ChildChild
Grandfather
(On Deed)
An example of a simple family tree for Ms. Smith
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 3
Intestate Succession in Texas
3
The following chart describes some of the many possibilities under Texas intestate succession laws. If
there are multiple generations involved, it will likely be important to work with an attorney to successfully
identify all the current owners.
If a person dies with: Here’s who inherits:
children but no spouse the children inherit everything
a spouse but no children, parents, or siblings the spouse inherits everything
parents but no children, spouse, or siblings the parents inherit everything; each receive
half the intestate property
siblings but no children, spouse, or parents the siblings inherit everything equally
a spouse and children of the spouse and the
decedent
the spouse inherits all the community
property, one-third of the decedent’s separate
personal property, and if the decedent owned
real estate as separate property, the right to
use the decedent’s real estate for life (a life
estate)
the children inherit everything else, including
two-thirds of the decedent’s separate
personal property, and the decedent’s
separate real estate after the spouse’s death
a spouse and children of the decedent who
are not children of the spouse
the spouse keeps their one-half interest in
the community property and inherits one-
third of the decedent’s separate personal
property, and if the decedent owned real
estate as separate property, the right to use
the decedent’s real estate for life (a life estate)
the children inherit everything else, including
the decedent’s one-half interest in the
community property, two-thirds of the
decedent’s separate personal property, and
the decedent’s separate real estate after the
spouse’s death
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 4
If a person dies with: Here’s who inherits:
a spouse and parents the spouse inherits all of the decedent’s
community property, all of the decedent’s
separate personal property, and half of the
decedent’s separate real estate
the parents inherit one-half of the decedent’s
separate real estate
a spouse and siblings, but no parents the spouse inherits all of the decedent’s
community property, all of the decedent’s
separate personal property, and half of the
decedent’s separate real estate
the siblings inherit half of the decedent’s
separate real estate
children born outside marriage Children of an unmarried father may receive a
share of his estate if (1) the father participated
in a marriage ceremony that later turned out
to be void, (2) he acknowledged paternity
in writing, (3) he adopted the child, (4) his
paternity was established under Texas law
during his lifetime, or (5) his child petitions
the probate court to determine paternity and
inheritance rights and paternity is established
in that process.
A woman who gives birth to a child is
presumed to be their mother, unless there is
evidence of adoption by another family.
4
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 5
Understanding Partition Law
Heirs who inherit land intestate (without a
will) own it as tenants in common.
5
Tenants in
common each own an undivided interest in the
whole parcel of land, which means that none of
the heirs can claim any specic piece of land. As
tenants in common, each heir has equal rights
to use and occupy the land.
Heirs’ property owners are especially
vulnerable to losing their land
because they are subject to partition
actions to physically divide or sell the
land.
As co-owners of the property, any of the tenants
in common can bring an action in court asking
for partition of the property.
There are two ways a court can partition or
divide the property: partition in kind or partition
by sale. If a court orders partition in kind, the
land must be physically divided equitably and
proportionate to the fractional interest and
value of each co-owner’s share. If the court
orders partition by sale, it triggers a process that
requires the property to be sold.
Historically, when a court ordered partition by
sale, the property was sold to the public. This
typically happened by a mandatory sale at
an auction. Often, property owners lost their
family legacies and generally received a small
percentage of what the land was worth—far
below the property’s fair market value.
6
This has
resulted in a tremendous amount of land loss
among African Americans in the United States.
Since 2010, there have been efforts to pass
legislation at the state level to ensure that heirs’
property owners have certain due process rights,
or fair treatment under the law in accordance
with established rules and requirements. This
includes protections to ensure that property
sold in a partition action is sold for fair market
value. That legislation, drafted by the Uniform
Law Commission, is called the Uniform Partition
of Heirs Property Act (UPHPA). It provides a more
equitable system for partition actions of heirs’
property.
The UPHPA became effective in Texas in 2017.
7
The law changes the way partition sales occur in
states that have adopted it. In Texas, the UPHPA
made three major reforms to partition law:
1. If a co-owner brings a partition action in
court, the court must provide an opportunity
for the other co-owners to buy out the co-
owner who brought the partition action.
2. If there is no buyout of co-owners’ interests
in the property, then the law provides a set
of factors for the court to consider that take
into account sentimental value and family
legacy when determining whether to order
a partition in kind and divide up rather than
sell the property.
3. If the court does not order a partition in
kind, the UPHPA requires the court to sell
the property at fair market value and
lays out a process for the property to be
fairly appraised and sold, with proceeds
distributed to all co-owners based on their
respective shares.
Court actions for partition should be avoided
if possible. If a physical partition of the land
is desired by all co-owners, they should
attempt to divide the property voluntarily by
agreement with the help of a surveyor and real
estate attorney. If an heir receives a notice of
a partition action, they should immediately
consult an attorney to protect the heirs’ rights in
the land. Historically, partition sales have been
devastating to African American landowners,
resulting in forced sales of millions of acres of
property and the loss of a tremendous amount
of land, wealth, and family legacy.
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 6
Avoiding Tax Sales
It is very important for heirs’ property owners
to make sure property taxes are paid in full
because tax sales can lead to loss of land.
Property becomes subject to a tax sale when a
landowner fails to pay annual property taxes on
time. The overdue amount generally becomes a
tax lien, which may cause the local government
authority to begin a process to sell the land.
Heirs’ property owners should not
wait to clear title to the property (see
denition in the glossary) before
paying the property taxes.
Note that in many families, one or more of
the heirs pays the total amount of the annual
property taxes due, including the portions owed
by other co-owners. Ideally, the other co-owners
reimburse the family members who cover their
share. If they do not, the co-owner who paid the
taxes can get reimbursed through voluntary
repayment, distribution of income received from
the property, or sale proceeds if the land is sold.
Importantly, payment of taxes does not increase
a co-owner’s ownership interest. Rather, it
creates a claim for reimbursement from any co-
owner who is not paying the taxes. Anyone who
pays taxes on the property should keep tax bills
and receipts so that they can request or claim
reimbursement.
How Tax Sales Work
in Texas
In Texas, property tax bills are mailed around
October 1, and become delinquent if they are
not paid by February 1 of the following year.
8
Texas law provides that the property tax due is
automatically a lien on the property until those
taxes are paid.
9
If the taxes are not paid prior
to February 1, the taxing unit can le a lawsuit
to foreclose on the lien to ensure payment of
the tax, or enforce personal liability for the tax.
10
The court can order the sale of the property if
the lawsuit is successful.
11
The sale is held in the
form of a public auction and the property is sold
to the highest bidder. If the municipality has
approval, the auction can be held online.
Texas landowners have opportunities to
redeem, or get back, their property. First the
landowner can redeem the property up to
the time of any sale by paying the relevant
taxes, penalties, interest, and any other costs
assessed by the state. Landowners also can
redeem their property up to two years after
any sale takes place. The amount that must
be paid, including a steep redemption penalty
fee, differs depending on how the property is
used and when it is redeemed, so landowners
should consult an attorney before attempting to
redeem a property.
12
If a homeowner with heirs’ property is 65 or
older, or has a qualied disability, they can defer
their taxes until they pass away or the property
is sold. (Note that interest still accrues on the
taxes due.) They also have the right to enter into
payment plans. The homeowner must le a short
application with their local appraisal district
requesting the deferral.
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 7
Potential Tax Savings for Agricultural Land
A. Agricultural Exemptions.
Heirs’ property owners of agricultural land should also be aware of the
potential for nancial savings by receiving an agricultural exemption for
property taxes due, by having the land deemed as “designated for agricultural
use.” Land designated in this way is appraised at its agricultural value, which is
based on its use as agricultural land and its ability to generate income.
13
In Texas, the criteria for whether land can be designated as agricultural
include:
1. whether the land has been used continuously for agriculture for
three years;
2. whether the landowner is using the land for agriculture as an occupation
or as a business for prot;
3. and whether agriculture is the landowner’s primary occupation and
source of income.
14
Only individuals can qualify (not corporations or
other business entities). Savings over time can be signicant for heirs’
property owners because an appraisal based on land’s agricultural value
is usually much less than appraisals based on market value. Forestland,
cropland, and land managed for wildlife all may be eligible for this type
of special appraisal. The Texas Comptroller’s ofce provides resources
regarding these appraisals.
15
B. Homestead Exemptions.
Homestead exemptions generally reduce property taxes for the primary
residence of a homeowner. Until recently, it was difcult for heirs’ property
owners to qualify for the homestead exemption in Texas due to unclear
application requirements for people who inherited their land by intestate
succession (without a will). Texas Senate Bill 1943, adopted in 2019, reformed
the homestead exemption in Texas to make it easier for heirs’ property
owners to qualify, and it also lowered the tax bill for many homeowners that
reside on heirs’ property. The bill created clear documentation requirements
for heirs’ property owners to qualify for the homestead exemption. It also
changed the rules so that heirs’ property owners can access all the possible
reductions in their property taxes that come with a homestead exemption,
rather than the reductions being based on the percentage of their ownership
interest in the property.
16
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 8
Avoiding Adverse Possession
Heirs’ property owners must also manage and monitor their land to ensure the property is not taken
through adverse possession or eminent domain (that is, condemned by the local, state, or federal
government).
Adverse Possession
Adverse possession allows a trespasser to
become the owner of land they do not own if
they meet certain criteria and bring an action in
court asking a judge to declare them the owner.
Failure to monitor and manage heirs’ property
can invite neighbors and others to develop a
strong case for seeking ownership of land in this
way. To avoid this, “No Trespassing” signs should
be posted, and if a family member cannot check
the land periodically, a manager should be hired.
A person can gain full ownership of land they do
not own by occupying the land and meeting the
following requirements.
The possession of the land must be:
• actual and visible;
• hostile (the person must be living or working
on the land without permission);
• exclusive (the person must possess the land
for themselves);
• distinct (i.e., not jointly owned with the adverse
party);
• obvious (there’s an unmistakable claim of
exclusive ownership);
• open and notorious; and
• continuous for the statutory period (5 or 10
years, depending on the situation).
17
“Possession” means that the person has been
cultivating the land, has fenced all the land, or
has improved the land in some way such as
building structures, planting timber, or other
activities that add to its value. In Texas, the
possession must also be “peaceable,” meaning
that the original owner has not led suit during
the statutory period to recover the property.
Adverse possession under “color of title” means
the person must be relying on a recorded written
document that they believe shows they are the
actual owner of the property. In Texas, if a person
tries to claim adverse possession under color of
title, the person must prove they occupied the
land for three years.
18
Co-owners and Adverse Possession
Texas heirs’ property owners should know that
there are circumstances under which a co-
tenant heir can attempt to gain sole title to heirs’
property based on adverse possession against
another co-tenant heir. For example, a person
can claim adverse possession of land they co-
own with other heirs after living on the property
and paying taxes for at least ten years if no other
co-tenant has done anything to establish their
ownership of the property.
19
The co-tenant heir
seeking title under adverse possession must
give the other co-tenants notice, including
publishing notice in a local newspaper, and must
le afdavits in the county ofces where deed
records are kept. The co-heirs have ve years
to le an afdavit objecting to the co-tenant’s
claim of adverse possession or le a lawsuit to
recover their interests.
Condemnation
Condemnation occurs when the local, state,
or federal government forces a landowner to
sell their land to the government. State and
federal governments, local city and county
governments, and private businesses can take
private land under “eminent domain” laws if they
can show that doing so is necessary for a public
use or purpose.
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 9
Agricultural Mediation Services
Family disputes are unfortunately common with heirs’
property. There are often multiple generations of heirs
who must come to an agreement, which can be difcult.
The United States Department of Agriculture’s Farm
Service Agency (FSA) runs an Agricultural Mediation
Program which can be used by heirs’ property owners
to mediate family disputes. The FSA provides funding to
relevant state agencies to support mediation between
individuals involved in many kinds of disputes related
to agricultural issues. These include USDA decisions on
loans, conservation programs, wetland determinations,
and rural water loan programs; lease issues between
landlords and tenants; family farm transition issues;
farmer-neighbor disputes; and family disputes regarding
heirs’ property.
If family members co-owning heirs’ property cannot
reach agreement, agricultural mediation services can
help. In Texas, families can reach out to:
Texas Rural Mediation Services
P.O. Box 10536
Lubbock, TX 79408
Phone: (866) 329-3522 or (806) 775-1720
Email: [email protected]
Website: lubbockcounty.gov/department/division.
php?structureid=111
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 10
Additional Resources
Organizations in Texas Supporting Heirs’ Property Owners
Prairie View A&M University, Agricultural Extension
Clarence Bunch, Ph.D, Program Leader
Phone: (936) 261-5117
Email: [email protected]
Website: pvamu.edu/cahs/cep/agriculture-and-
natural-resources/programs
Texas Coalition of Rural Landowners
PO Box 681
Prairie View, TX 77446
Phone: (832) 779-1186
Email: [email protected]
DISCLAIMER: This document provides general legal information for educational purposes only. It is not meant to
substitute, and should not be relied upon, for legal advice. Each operation and situation is unique, state laws vary,
and the information contained here is specic to the time of publication. Accordingly, for legal advice, please
consult an attorney licensed in your state.
Visit farmlandaccess.org
for more resources related
to accessing, transferring,
and conserving farmland.
For a list of national organizations helping heirs’ property owners, visit
farmlandaccess.org/heirs-property/#organizationsprovidingassistance
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 11
Glossary
The following denitions are from multiple sources and are not specic to any particular state statute.
Of course, any statutory denitions (terms dened in the laws of a particular state) would overrule these
denitions in any legal proceeding.
Ad litem attorney
An attorney appointed by a court in a
Determination of Heirship procedure
(see denition below) to represent the
interests of unknown heirs. This person
reviews the application to the court and
conducts an independent investigation
of the decedent’s family history to
make sure no heirs are left out of the
proceeding.
Adverse possession
A legal doctrine that describes when
someone occupies property for a period
of time and then claims legal rights to it.
Ancestor
A person from whom someone is
descended; a direct blood relative.
Clearing title
The legal process of proving and
obtaining a deed for the current owners
of heirs’ property.
Community Property
Property, other than separate property
(see denition below), acquired by
either spouse during marriage. All
community property is held by both
spouses equally with an undivided
interest. In Texas, there is a presumption
that property owned by either spouse
is community property unless there is
clear and convincing evidence that it is
separate property.
Condemnation/eminent domain
The right of a government or its agent
to take private property for a public
purpose, with compensation to the
property owner (such as a public utility
taking land so they can build power
lines).
Co-tenants
Those who own heirs’ property with
others. In a partition action under the
Uniform Partition of Heirs Property Act,
the co-tenants are all the co-owners of
heirs’ property, regardless of the size of
the fractional interest owned. See the
denition of tenants in common, below.
Decedent
A person who has died; decedent is also
often referred to as “the deceased.”
Deed
A legal document, usually recorded in
the ofce of a town or county that keeps
land records, often used to show the
legal owner(s) of a piece of property.
Descendant
A person related to someone who
has died, either directly (parent, child,
grandchild) or indirectly (aunts and
uncles, cousins). This includes anyone
legally adopted.
Determination of heirship
procedure
A court procedure in which the court
declares the identities of a decedent’s
heirs and the heirs’ interests in property.
Estate
The real property (land and buildings)
and personal property (clothing,
furniture, cars, and so on) of a person
who has died. In probate settings, the
“estate” includes the total assets (things
one owns) and liabilities (debts) of a
person who has died.
Heirs
People who are entitled under state
“intestate” law to inherit property from
someone who has died.
Intestate
A person dies “intestate” when they die
without a valid will.
Intestate real estate
Land and other property (such as
houses or buildings) owned by the
decedent when they died and not
addressed in a will, and which does not
pass to anyone based on language
in the deed itself (such as a joint
survivorship clause).
Intestate succession
State laws addressing who inherits
property from someone who dies
without a will (or when a will is found to
be invalid), or any property that was not
included in the decedent’s will.
Joint tenants
Two or more owners of equal shares
of property who have a right of
survivorship, meaning that if one joint
tenant dies their share goes to the other
joint tenant(s) in equal shares.
Life estate
Ownership of real property (house,
building, land) for a person’s lifetime.
Once the person dies, the property
transfers to someone else designated
by whoever granted the life estate.
Probate
The legal process of proving the validity
of a will in court, and handling the
estate of a decedent whether there is a
will or not.
Separate property
Property owned by either spouse before
marriage, and property acquired by
either spouse during marriage as a gift
or inheritance.
Tax lien
A state or local government’s right to
keep real estate for payment of some
debt or obligation.
Tax sale
A legal process used by a county
or town to take the property of a
landowner who has not paid their
property taxes in full and sell it to
recover the unpaid taxes.
Tenants in common
People who each own an individual,
undivided interest in property (also
known as “co-tenants”), but not
necessarily equal interests. See the
denition of co-tenants, above.
Testate
A person dies “testate” when they have
a valid will.
Title
Refers to ownership rights in land. As a
legal concept, title exists even without
any documents, but a deed is the most
common way to determine who has title
in land. (See denition of deed, above.)
Sometimes a will or an afdavit may be
used to document ownership rights.
Undivided interest
An interest in property that is held
in common with others in a single
property. These interests can be
unequal; that is, the value of each
interest can vary.
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 12
Acknowledgments
This resource was developed as a collaboration between Vermont Law and Graduate School’s Center
for Agriculture and Food Systems, the Federation of Southern Cooperatives, and the Policy Research
Center for Socially Disadvantaged Farmers and Ranchers at Alcorn State University, with funding from
the US Department of Agriculture’s National Agricultural Library. This project was led by Francine Miller,
Senior Staff Attorney and Adjunct Professor, Center for Agriculture and Food Systems at Vermont Law
and Graduate School. Special thanks to Heather Francis, Constantin Mathioudakis, and Suhasini Ghosh
for their extensive work researching and developing this resource as student clinicians and research
assistants as well as Legal Food Hub Fellow Andrew Marchev. We thank L.D. Thomas, Esq., for reviewing
this report.
About CAFS
The Farmland Access Legal Toolkit is a project of Vermont Law
and Graduate School’s Center for Agriculture and Food Systems
(CAFS), which uses law and policy to build a more sustainable and
just food system. With local, regional, national, and international
partners, CAFS addresses food system challenges related to food
justice, food security, farmland access, animal welfare, worker
protections, the environment, and public health, among others.
CAFS works closely with its partners to provide legal services that
respond to their needs and develops resources that empower the
communities they serve. Through CAFS’ Food and Agriculture Clinic
and Research Assistant program, students work directly on projects
alongside partners nationwide, engaging in innovative work that
spans the food system.
Please visit www.vermontlaw.edu/cafs to learn more.
farmlandaccess.org
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 13
Endnotes
1 It is important to le a deceased person’s
will along with a petition to probate the
will with the local court where the person
resided and where the property is located
as soon as possible after the person has
died. See Probate: General Information,
Tex. STaTe L. Library, https://guides.sll.texas.
gov/probate (last visited Nov. 16, 2022)
(providing a guide to probate in Texas).
2 Estate planning and will making are
critical to avoid the challenges for heirs’
property owners outlined above. For more
information on the importance of wills and
estate planning see the Farmland Access
Legal Toolkit. Heir’s Property, CnTr. agriC.
& Food SySS., https://farmlandaccess.org/
heirs-property/#challenges (last visited
Oct. 25, 2022); Wills, CnTr. agriC. & Food
SySS., https://farmlandaccess.org/wills/
(last visited Oct. 25, 2022).
3 Chart created based on one by Valerie
Keene. Valerie Keene, Intestate Succession
in Texas, NOLO, https://www.nolo.com/
legal-encyclopedia/intestate-succession-
texas.html (last visited Nov. 11.2022).
Substance of the chart from Texas Probate
Codes Annotated. Tex. Prob. Code ann. § 201
(West 2021).
4 Tex. Prob. Code ann. § 201.052 (West 2021).
5 Heirs who inherit property through a valid
will may also own the land as tenants
in common if it is left to them without
designation of the specic land each heir
receives.
6 Thomas W. Mitchell, Historic Partition
Law Reform: A Game Changer for Heirs’
Property Owners, TexaS a&M Univ. SCh. L. 74
(June 12, 2019), https://papers.ssrn.com/
sol3/papers.cfm?abstract_id=3403088.
7 Tex. ProP. Code ann. § 23A.001 (West 2021).
8 Tex. Tax Code ann. § 31.02 (West 2021).
9 Tex. Tax Code ann. § 32.01 (West 2000).
10 Tex. Tax Code ann. § 33.41 (West 2019).
11 Tex. Tax Code ann. § 33.53 (West 1999).
12 Tex. Tax Code ann. § 34.21 (West 2019).
13 Tex. Tax Code ann. § 23.41 (West 1999).
14 Tex. Tax Code ann. § 23.42 (2020).
15 See Taxes: Property Tax Assistance,
CoMPTroLLer.TexaS.hov, https://comptroller.
texas.gov/taxes/property-tax/ag-timber/
index.php (last visited Nov. 16, 2022).
16 University of Texas participated in
drafting Senate Bill 1943 and has helpful
information regarding its provisions on
its website. See Have You Inherited Your
Home?: How to Lower Your Property Taxes
by Qualifying for the Full Benets of the
Homestead Exemption in Texas, Univ. oF
Tex. aT aUSTin enTrePreneUrShiP & CMTy. dev.
CLiniC, https://law.utexas.edu/wp-content/
uploads/sites/11/2020/08/2020-12-ECDC-
heirproperty_2pg.pdf (last visited Feb. 11,
2023). For the law as codied, see Chapter
11 of the Texas Property Code. Tex. Prop.
Code Ann. § 11.01 (West 2021).
17 Tex. Civ. PraC. & reM. Code § 16.021–16.0265
(West 1985).
18 Tex. Civ. PraC. & reM. Code § 16.024
(West 1985).
19 Tex. Civ. PraC. & reM. Code § 16.0265
(West 2017).
HEIRS’ PROPERTY: Understanding the Legal Issues in Texas | 14
