Texas § 1122.2523 RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.

Texas Statutes

§ 1122.2523 — RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.

Texas § 1122.2523

Code SDSpecial District Local Laws Code

This text of Texas § 1122.2523 (RESIDENCE HOMESTEAD TAX PROVISIONS APPLICABLE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Special District Local Laws Code Code Ann. § 1122.2523 (2026).

Text

Sec. 1122.2523. 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, including the exemption of the total appraised value of the residence homestead of a fully disabled veteran or the disabled veteran's surviving spouse required by Section 11.131 , 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 boar

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Sec. 1122.2523. 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, including the exemption of the total appraised value of the residence homestead of a fully disabled veteran or the disabled veteran's surviving spouse required by Section 11.131 , 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.