Tex. Spec. Dist. Local Laws Code § 1121.254 · Subchapter F. AD VALOREM TAX
RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 141 (S.B. 2034), Sec. 1, eff. May 28, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1121.htm
- Text hash
- sha256 4fcc7feb825dd221048cd1dc596d240e8ef39da5ce55c628df80da2358894a95
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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