SB 652

Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

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 (1)

Royce West

Contact the Author

Sen. Royce West

Capitol Phone:

(512) 463-0123

Capitol Office:

CAP 1E.5

E-Mail:

[email protected]

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