"Net estate" means a decedent's property excluding:

1. (1) homestead rights;
2. (2) exempt property;
3. (3) the family allowance; and
4. (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.