(a) § 375.161, Local Government Code, does not apply to the district.
(b) Notwithstanding Subsection (a), the district may not impose an assessment on property if the owner qualifies the property for a homestead exemption under § 11.13, Tax Code:
(1) for the tax year in which the Act enacting this chapter takes effect; or
(2) for the tax year in which the assessment is imposed.