On March 17, 2016, the Texas Attorney General released Opinion KP-0072 (2016) on “Whether a school district, municipality, or county may reduce or repeal the local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year.”
The summary to the opinion states:
“Subsection l 1.13(n-1) of the Tax Code prohibits a school district, municipality, or county from repealing or reducing the local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year.”
To read the Opinion, click on the link below.
https://www.texasattorneygeneral.gov/opinions/opinions/51paxton/op/2016/kp0072.pdf