Regulaciones sobre impuestos a propiedades y negocios en Texas

(e) The governing body of a political subdivision may provide for the taxation of all property exempt under a law adopted under Statute text rendered on: 6/2/2024 - 185 - THE TEXAS CONSTITUTION Subdivision (2) or (3) of Subsection (d) of this section and not exempt from ad valorem taxation by any other law. The Legislature by general law may provide limitations to the application of this subsection to the taxation of vehicles exempted under the authority of Subdivision (3) of Subsection (d) of this section. (f) The occupation tax levied by any county, city or town for any year on persons or corporations pursuing any profession or business, shall not exceed one half of the tax levied by the State for the same period on such profession or business. (g) The Legislature may exempt from ad valorem taxation tangible personal property that is held or used for the production of income and has a taxable value of less than the minimum amount sufficient to recover the costs of the administration of the taxes on the property, as determined by or under the general law granting the exemption. (h) The Legislature may exempt from ad valorem taxation a mineral interest that has a taxable value of less than the minimum amount sufficient to recover the costs of the administration of the taxes on the interest, as determined by or under the general law granting the exemption. (i) Notwithstanding Subsections (a) and (b) of this section, the Legislature by general law may limit the maximum appraise