Tex. Spec. Dist. Local Laws Code Section 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 (Residence Homestead)(d), Tax Code. Unless the board specifies a larger amount as provided by Section 11.13 (Residence Homestead)(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 (Residence Homestead)(f), Tax Code, applies to an exemption adopted by the board under this subsection.
Added by Acts 2015, 84th Leg., R.S., Ch. 141 (S.B. 2034), Sec. 1, eff. May 28, 2015.

Source: Section 1121.254 — Residence Homestead Tax Provisions Applicable, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1121.­htm#1121.­254 (accessed May 26, 2025).

1121.001
Definitions 1121.002
District Authorization 1121.003
Essential Public Function 1121.004
District Territory 1121.005
District Support and Maintenance Not State Obligation 1121.006
Restriction on State Financial Assistance 1121.021
Creation Election 1121.051
Directors 1121.052
Eligibility for Appointment to Board 1121.053
Officers 1121.054
Compensation 1121.055
Director’s Bond 1121.056
Board Vacancy 1121.057
Voting Requirement 1121.058
District Administrator 1121.059
General Duties of District Administrator 1121.060
Assistant District Administrator 1121.061
Employees 1121.062
Recruitment of Medical Staff and Employees 1121.063
Appointment and Removal of Medical Staff 1121.064
Retirement Benefits 1121.101
District Responsibility 1121.102
Management, Control, and Administration 1121.103
Rules 1121.104
Purchasing and Accounting Procedures 1121.105
Provision of Certain Health Services 1121.106
District Property, Facilities, and Equipment 1121.107
Operating and Management Contracts 1121.108
Service Contracts 1121.109
Eminent Domain 1121.110
Cost of Relocating or Altering Property 1121.111
Gifts and Endowments 1121.112
Payment for Treatment 1121.113
Reimbursement for Services 1121.114
Nonprofit Corporation 1121.115
Loans and Grants for Economic Development Purposes 1121.116
Authority to Sue and Be Sued 1121.117
Construction Contracts 1121.151
Budget 1121.152
Notice 1121.153
Amendment of Budget 1121.154
Fiscal Year 1121.155
Annual Audit 1121.156
Inspection of Annual Audit and District Records 1121.157
Financial Report 1121.158
Short-term Financing 1121.159
Debt Limitation 1121.160
Depository 1121.161
Restriction on Investment 1121.201
General Obligation Bonds 1121.202
Tax to Pay General Obligation Bonds 1121.203
General Obligation Bond Election 1121.204
Revenue Bonds 1121.205
Maturity 1121.206
Execution of Bonds 1121.207
Bonds Not Subject to Taxation 1121.251
Imposition of Ad Valorem Tax 1121.252
Limitation on Tax Rate 1121.253
Reduction in Ad Valorem Tax Rate by County 1121.254
Residence Homestead Tax Provisions Applicable 1121.255
Prohibition on Participation in Tax Increment Fund 1121.256
Tax Assessor-collector 1121.301
Dissolution 1121.302
Notice of Election 1121.303
Ballot 1121.304
Election Results 1121.305
Transfer or Administration of Assets 1121.306
Imposition of Tax and Return of Surplus Taxes 1121.307
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Verified:
May 26, 2025

§ 1121.254. Residence Homestead Tax Provisions Applicable's source at texas​.gov