Tex. Spec. Dist. Local Laws Code Section 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 (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. 382 (H.B. 1596), Sec. 17, eff. June 10, 2015.

Source: Section 1122.2523 — Residence Homestead Tax Provisions Applicable, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1122.­htm#1122.­2523 (accessed Jun. 5, 2024).

1122.001
Definitions 1122.002
District Authorization 1122.003
Essential Public Function 1122.004
District Territory 1122.005
District Support and Maintenance Not State Obligation 1122.006
Restriction on State Financial Assistance 1122.021
Creation Election 1122.051
Directors 1122.052
Qualifications 1122.053
Officers 1122.054
Compensation 1122.055
Director’s Bond 1122.056
Board Vacancy 1122.057
Voting Requirement 1122.058
District Administrator 1122.059
General Duties of District Administrator 1122.060
Assistant District Administrator 1122.061
Employees 1122.062
Recruitment of Medical Staff and Employees 1122.063
Appointment and Removal of Medical Staff 1122.064
Retirement Benefits 1122.101
District Responsibility 1122.102
Management, Control, and Administration 1122.103
Rules 1122.104
Purchasing and Accounting Procedures 1122.105
Provision of Certain Health Services 1122.106
District Property, Facilities, and Equipment 1122.107
Operating and Management Contracts 1122.108
Service Contracts 1122.109
Eminent Domain 1122.110
Cost of Relocating or Altering Property 1122.111
Gifts and Endowments 1122.112
Payment for Treatment 1122.113
Reimbursement for Services 1122.114
Nonprofit Corporation 1122.115
Loans and Grants for Economic Development Purposes 1122.116
Authority to Sue and Be Sued 1122.117
Construction Contracts 1122.151
Budget 1122.152
Notice 1122.153
Amendment of Budget 1122.154
Fiscal Year 1122.155
Annual Audit 1122.156
Inspection of Annual Audit and District Records 1122.157
Financial Report 1122.158
Short-term Financing 1122.159
Debt Limitation 1122.160
Depository 1122.161
Restriction on Investment 1122.201
General Obligation Bonds 1122.202
Tax to Pay General Obligation Bonds 1122.203
General Obligation Bond Election 1122.204
Revenue Bonds 1122.205
Maturity 1122.206
Execution of Bonds 1122.207
Bonds Not Subject to Taxation 1122.251
Imposition of Ad Valorem Tax 1122.252
Limitation on Tax Rate 1122.253
Tax Assessor-collector 1122.301
Dissolution 1122.302
Notice of Election 1122.303
Ballot 1122.304
Election Results 1122.305
Transfer or Administration of Assets 1122.306
Imposition of Tax and Return of Surplus Taxes 1122.307
Report 1122.2521
Election Required to Increase Tax Rate 1122.2522
Voter-approval Tax Rate Provisions Applicable 1122.2523
Residence Homestead Tax Provisions Applicable 1122.2524
Prohibition on Participation in Tax Increment Fund 1122.2525
Reduction in Ad Valorem Tax Rate by County
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 1122.2523’s source at texas​.gov