PROHIBITED EXEMPTIONS.

Tex. SPEC. DIST. LOCAL LAWS Code § 3801.156.
in effect
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A single-family residential property or a residential duplex, triplex, fourplex, or condominium may not be exempt from the imposition of a tax, an impact fee, or an assessment if the tax, impact fee, or assessment is imposed in accordance with this chapter.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026