PROPERTY EXEMPT FROM TAXES, IMPACT FEES, AND ASSESSMENTS.
Tex. SPEC. DIST. LOCAL LAWS Code § 3807.157.
in effect(a) The district may not impose a tax, impact fee, or assessment on a:
(1) single-family detached residential property;
(2) multiunit residential property consisting of fewer than 13 units; or
(3) condominium, if the condominium receives a residence homestead exemption under Section 11.13 , Tax Code, for the year in which the tax, impact fee, or assessment is imposed.
(b) The district may not impose an impact fee or assessment on the property, equipment, or facilities of a person that provides to the public cable television, gas, light, power, telephone, sewage, or water service.