Sec. 49.008. HOMESTEAD EXEMPTIONS. (a) The governing board of a school district that results from consolidation under this chapter, including a consolidated taxing district under Subchapter F, for the tax year in which the consolidation occurs may determine whether to adopt a homestead exemption provided by Section 11.13 , Tax Code, and may set the amount of the exemption, if adopted, at any time before the school district adopts a tax rate for that tax year. This section applies only to an exemption that the governing board of a school district is authorized to adopt or change in amount under Section 11.13 , Tax Code. (b) This section prevails over any inconsistent provision of Section 11.13 , Tax Code, or other law. Transferred, redesignated and amended from Education Code, Section 41.008 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 1.049, eff. September 1, 2019.
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