Texas § 1121.254 RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.

Texas Statutes

§ 1121.254 — RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.

Texas § 1121.254

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 1121.254 (2026).

Text

Sec. 1121.254. RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.

(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 sub

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Sec. 1121.254. RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE. (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.