Proposing a constitutional amendment to allow county commissioners to exempt a portion of a residence homestead's appraised value from ad valorem.
This bill proposes a constitutional amendment to allow the commissioners court of a county to exempt a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead from ad valorem taxation by the county. The exemption amount cannot exceed $100,000. Eligible individuals can still receive other applicable exemptions provided by law.
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