NET ESTATE.
Tex. ESTATES Code § 22.025.
in effect"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.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502 ), Sec. 1, eff. January 1, 2014.