{"data":{"id":"us-tx/tex.-local-government-code-375.161","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 375.161","heading":"CERTAIN RESIDENTIAL PROPERTY EXEMPT.","body":"(a) Except as provided by Subsection (b), the board may not impose an impact fee, assessment, tax, or other requirement for payment, construction, alteration, or dedication under this chapter on single-family detached residential property, duplexes, triplexes, and fourplexes.\n(b) This section does not apply to a tax or assessment, if a tax is authorized or approved by the voters of the district, or to a required payment for a service provided by the district, including water and sewer services.\nAdded by Acts 1991, 72nd Leg., ch. 16, Sec. 13.05(a), eff. Aug. 26, 1991.\nAmended by:\nActs 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 2, eff. September 1, 2013.\nActs 2023, 88th Leg., R.S., Ch. 1009 (H.B. 2815), Sec. 8, eff. June 18, 2023.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE A. MUNICIPAL PLANNING AND DEVELOPMENT","CHAPTER 375. MUNICIPAL MANAGEMENT DISTRICTS IN GENERAL","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.375.htm#375.161","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"75039997441fb4ffd4e3671290544df6eb7e870d42ed420d6be3822e63c49f27","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-375.142","next":"us-tx/tex.-local-government-code-375.162"},"notice":"GroundRules: Original legal text. Not legal advice."}