Texas SB652 allows county commissioners courts to exempt up to $100,000 of an individual's residence homestead value from ad valorem taxation.

Texas SB652 amends the Tax Code to allow the commissioners court of a county to adopt an exemption from ad valorem taxation for a portion of the appraised value of an individual's residence homestead, up to $100,000. This exemption can only be adopted before July 1 and is contingent on voter approval of a constitutional amendment proposed by the 89th Legislature, Regular Session, 2025. If the amendment is not approved, the bill has no effect.

Texas SB652 allows county commissioners courts to exempt up to $100,000 of an individual's residence homestead value from ad valorem taxation.

Texas SB652 amends the Tax Code to allow the commissioners court of a county to adopt an exemption from ad valorem taxation for a portion of the appraised value of an individual's residence homestead, up to $100,000. This exemption can only be adopted before July 1 and is contingent on voter approval of a constitutional amendment proposed by the 89th Legislature, Regular Session, 2025. If the amendment is not approved, the bill has no effect.