Tex. Special District Local Laws Code § 1121.254
RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE
Texas · Texas Special District Local Laws Code · Status: effective
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- Citation
- Tex. Special District Local Laws Code § 1121.254, RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/592179
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Full text
(a) The board shall ensure that all district residents receive all ad valorem tax exemptions and limitations that the residents are entitled to receive under the constitution and the Tax Code.
(b) The board shall adopt an exemption from ad valorem taxation by the district of a portion of the appraised value of a district resident's residence homestead as provided by Section 11.13(d), Tax Code. Unless the board specifies a larger amount as provided by Section 11.13(e), Tax Code, the amount of the exemption required to be adopted by the board under this subsection is $3,000 of the appraised value of a district resident's residence homestead. Section 11.13(f), Tax Code, applies to an exemption adopted by the board under this subsection.