Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

SB 652 would allow Texas counties to adopt a fixed-dollar exemption of up to $100,000 from county property taxes on a homeowner's primary residence (homestead). This exemption must be approved by a county's commissioners court before July 1 each year and applies only to county-level property taxes, not school or other taxes. The bill requires voter approval of a related constitutional amendment to take effect, with implementation scheduled for tax years beginning January 1, 2026. It creates a new option for counties to reduce property tax burdens for homeowners, distinct from existing percentage-based exemptions.