"Net estate" means a decedent's property excluding:
(1) homestead rights;
(2) exempt property;
(3) the family allowance; and
(4) an enforceable claim against the decedent's estate.
Tex. Est. Code § 22.025
NET ESTATE
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.