Proposing a constitutional amendment to allow county commissioners to exempt part of a residence homestead's value from ad valorem taxation, up to.

This bill proposes a constitutional amendment to authorize the commissioners court of a county to exempt a portion of the appraised value of an individual's residence homestead from ad valorem taxation, up to $100,000. The exemption amount cannot exceed this limit, and individuals are still eligible for other applicable exemptions. If ad valorem tax has been pledged for debt payment, the county may continue to collect the tax on exempted homesteads until the debt is discharged, provided it does not impair the debt obligation.

Proposing a constitutional amendment to allow county commissioners to exempt part of a residence homestead's value from ad valorem taxation, up to.

This bill proposes a constitutional amendment to authorize the commissioners court of a county to exempt a portion of the appraised value of an individual's residence homestead from ad valorem taxation, up to $100,000. The exemption amount cannot exceed this limit, and individuals are still eligible for other applicable exemptions. If ad valorem tax has been pledged for debt payment, the county may continue to collect the tax on exempted homesteads until the debt is discharged, provided it does not impair the debt obligation.