Sec. 3804.157.  PROPERTY EXEMPT FROM ASSESSMENTS AND IMPACT FEES.  The district may not, without the consent of the owner, impose an impact fee or assessment under Chapter 375, Local Government Code, on:
(1)  a condominium for which the owner meets all the requirements to claim a homestead exemption, a single-family detached residential property, or a residential duplex, triplex, or fourplex;
(2)  a tract consistently and continuously used for:
(A)  religious worship or a school that is maintained or owned by or affiliated with a religious organization;  or
(B)  a use ancillary to and in keeping with the operation of a full-service church or school affiliated with a religious organization;
(3)  a tract owned by this state or the United States and used for a public purpose;
(4)  a tract owned by the City of Sugar Land, Fort Bend County, or another political subdivision and used for a public purpose;  or
(5)  a tract that is owned in fee simple by a community services association or property owners' association and that is not leased to a person who is not exempt under this chapter.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.