Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
SB 652 permits the commissioners court of a county to adopt an ad valorem tax exemption for a portion of the appraised value of a residence homestead. The exemption, capped at $100,000, applies only if authorized by the commissioners court before July 1 of the applicable tax year. This measure would take effect for tax years beginning January 1, 2026, contingent on voter approval of a corresponding constitutional amendment​.
Author
Royce West
Contact the Author
Sen. Royce West
Capitol Phone:
(512) 463-0123
Capitol Office:
CAP 1E.5
E-Mail:
