The growth of municipal property taxes has steadily increased over the past twenty years, fast outpacing population and inflation growth. Although the Texas Legislature has provided cities with a tool to lessen the tax burden on residents — allowing cities to exempt up to 20 percent or $5,000 of the value of a homestead residence from municipal taxation — many cities have not yet made use of this permissive tool. Thus, the following ordinance gives practical effect to the Legislature’s homestead exemption.