Texas Homestead Exemption Amount & Savings

Texas homeowner action guide • 2026

Texas Homestead Exemption Amount & Savings

The mandatory school-district exemption is $140,000 in 2026. Use this guide to calculate the real savings, find every local exemption, complete Form 50-114, resolve identification or portal problems, protect appeal rights and verify that the approved exemption actually reduced your bill.

🏠 Principal residence 🏫 $140,000 school exemption 👴 $60,000 additional exemption 📅 General deadline: April 30 ✅ Filing is free
Current 2026
Texas voters approved higher residence-homestead amounts for 2026.

The school-district general exemption is now $140,000. The additional school exemption for a qualifying owner who is age 65 or older or disabled is $60,000.

A qualifying age-65-or-disabled homeowner may therefore have up to $200,000 removed from the home’s school taxable value before the district applies its tax rate.

Verify current exemption amounts ↗

What is the Texas homestead exemption amount in 2026?

Direct answer: Every Texas school district must exempt $140,000 from the value of a qualifying residence homestead. A qualifying homeowner who is age 65 or older or disabled receives another $60,000 school exemption. A city, county, school district or special district may also provide a separate local-option exemption, so the complete benefit depends on the taxing units attached to the property.

$140,000 mandatory school exemption

General homeowner amount

This reduces school taxable value. It does not automatically reduce city, county or special-district value by the same amount.

$60,000 additional school exemption

Age 65 or disabled

This may be added to the general amount, creating a potential combined school exemption of $200,000.

Up to 20% optional local general exemption

Local benefit

An eligible local taxing unit may adopt up to 20% of appraised value. If adopted, the exemption cannot provide less than $5,000.

The exemption is not a rebate. It removes value from a tax calculation. It does not reduce the mortgage principal, change the market value or produce a payment equal to $140,000.

Complete Texas homestead exemption amount table

Exemption 2026 value removed Where it applies Core qualification
General residence homestead
Mandatory
$140,000 School district Individual ownership interest, principal-residence occupancy and no other homestead claim.
Age 65 or older
Mandatory
$60,000 additional School district Qualifying owner is at least 65 and uses the home as the principal residence.
Disabled person
Mandatory
$60,000 additional School district Applicant meets the disability standard tied to federal disability-insurance eligibility.
General local option
Local decision
Up to 20% A taxing unit that adopts it Residence-homestead eligibility. Minimum benefit is $5,000 if the percentage is adopted.
Local age-65-or-disabled option
Local decision
At least $3,000 Participating local unit Actual local amount may be higher. Verify every unit separately.
Farm-to-market or flood-control $3,000 Applicable county levy County imposes the applicable farm-to-market or flood-control tax.
Partial disabled-veteran exemption $5,000–$12,000 Qualifying property under Tax Code Section 11.22 Amount depends on the qualifying VA or military disability rating.
100% disabled-veteran homestead
Total exemption
Entire appraised value Qualifying residence homestead Qualifying VA compensation plus a 100% service-connected rating or individual unemployability.
Donated home of partially disabled veteran Percentage based on rating Qualifying donated residence homestead Home was donated by a charitable organization and statutory requirements are satisfied.
Qualifying surviving spouse Partial or total Depends on survivor category Marriage, remarriage, death, ownership and continued-homestead requirements apply.

Why your property can show several taxable values

A Texas home may be inside a school district, city, county, hospital district, community college district, municipal utility district and other special districts.

The school district must use the $140,000 general exemption. Another unit may offer 20%, 10%, a fixed local amount or no general exemption. The final tax bill is the sum of the separate unit calculations.

How to calculate your actual homestead savings

Exempt value recognized by one taxing unit
×
Tax rate ÷ 100 convert rate per $100
=
Estimated savings for that taxing unit

$140,000 school-exemption savings examples

Example school rate Calculation Annual savings Monthly equivalent
$0.7000 per $100 $140,000 × 0.007 $980 $81.67
$0.8000 per $100 $140,000 × 0.008 $1,120 $93.33
$0.9000 per $100 $140,000 × 0.009 $1,260 $105.00
$1.0000 per $100 $140,000 × 0.010 $1,400 $116.67
$1.2000 per $100 $140,000 × 0.012 $1,680 $140.00

Annual school-tax savings comparison

$0.7000 rate $980
$0.8000 rate $1,120
$0.9000 rate $1,260
$1.0000 rate $1,400
$1.2000 rate $1,680

Illustrations only. Use the adopted rate for the school district serving the property.

Example: $300,000 home

  • School appraised value: $300,000
  • General school exemption: $140,000
  • School taxable value: $160,000
  • Example school rate: $0.9000 per $100
  • Tax before exemption: $2,700
  • Tax after exemption: $1,440
  • Estimated annual school-tax savings: $1,260

Example: age-65 owner with a $230,000 value

  • General school exemption: $140,000
  • Additional age-65 exemption: $60,000
  • Combined school exemption: $200,000
  • Remaining school taxable value: $30,000
  • At a $0.9000 rate, tax before considering the tax ceiling: $270

The school tax ceiling may further affect the final amount. It is not another fixed-dollar exemption.

Savings cannot exceed the tax otherwise due. If a home has $100,000 of school value, the $140,000 exemption can reduce that value to zero. The unused $40,000 is not paid to the owner.

Find every exemption and rate for your address

This step prevents the most common calculation error: applying the school exemption to the combined tax rate.

1

Open the official Texas county directory

Use the Comptroller’s Local Property Appraisal and Tax Information directory.

After the page opens

  1. Locate the county where the home is physically situated.
  2. Open the county entry.
  3. Use the Appraisal District website for ownership, value and exemption questions.
  4. Use the Tax Office information for billing, payment and refund questions.
Open the official county directory ↗
2

Search the property account

On the district website, look for Property Search, Online Records, Search Appraisal Records or a similar label.

Search in this order

  1. Enter the complete street address.
  2. If no result appears, enter only the street number and main street name.
  3. Try the current or previous owner’s name.
  4. Use the account number from the appraisal notice or tax bill.
3

Confirm the correct result

Match the situs address, legal description, unit number, parcel number and owner. Condominium units and split parcels are common sources of errors.

4

Record each taxable value

Find the exemptions and taxing-jurisdiction area. Write down the exemption amount, taxable value and tax rate for each unit.

Capture these fields

  • Market value;
  • Appraised or capped value;
  • Homestead code;
  • Exemption amount by unit;
  • Taxable value by unit;
  • Adopted tax rate.
5

Check proposed and adopted rates

Use Texas.gov’s property-tax directory to locate the county truth-in-taxation database.

After opening the directory

  1. Select the property’s county.
  2. Open the county property-tax database.
  3. Search the address or property account.
  4. Review every taxing unit.
  5. Use the adopted rate for a final calculation.
Open Texas property-tax directory ↗

Who qualifies—and who usually does not?

Ownership

The applicant must be an individual with a qualifying ownership interest in the property.

Principal residence

The owner must use the home as the principal residence, not merely own it.

One homestead

The applicant cannot claim another residence homestead in Texas or another state.

Property that can qualify

A qualifying residence can include a house, condominium, certain cooperative-housing interests or manufactured home. Land used for residential purposes may be included within the statutory residence-homestead definition.

Property that normally does not qualify

  • A vacation or weekend home that is not the principal residence;
  • A rental occupied only by a tenant;
  • A second residence when another homestead is already claimed;
  • Business or investment property without qualifying residential use;
  • Property owned only by an entity that does not meet the qualifying ownership rules.

New buyer during the tax year

A buyer who acquires and occupies a qualifying home after January 1 may receive the general exemption for the applicable part of the year if the previous owner did not receive the same exemption for that year.

A seller’s exemption does not transfer to the buyer. Search the property record after closing, confirm ownership and submit a new application.

Temporary absence

A temporary absence does not always end homestead status. The owner’s intent to return, absence of another claimed principal residence and statutory conditions matter. Military service, care-facility residence, casualty damage and rebuilding can require special evidence.

Joint ownership

Joint ownership does not automatically prevent qualification. The district may request each owner’s interest and occupancy information. When only one co-owner occupies the home, the exemption can be affected by ownership percentage and applicable law.

Trust-owned residence

A trust arrangement may qualify when the applicant possesses the required beneficial or equitable interest and occupies the home as the principal residence. Provide the trust documents or certification requested by the appraisal district.

Heir property

An heir-property owner may qualify without being individually named on a recorded deed. The appraisal district may request:

  • Affidavit establishing an ownership interest
  • Previous owner’s death certificate
  • Most recent property utility bill
  • Available court-record citation
  • Authorization from other occupying heirs
  • Applicable Form 50-114-A affidavit

How to apply online or by Form 50-114

Find official appraisal district
Open secure application
Upload evidence
Verify approval
1

Confirm ownership appears on the account

If a recent purchase still shows the seller, ask whether the district will accept an application with the recorded deed or whether ownership processing must finish first.

2

Choose an official filing method

Use the district’s secure online portal when available. Otherwise use Form 50-114 and follow the district’s mail, in-person or secure-upload instructions.

Download official Form 50-114 ↗
3

Prepare identification

Use the identification and address evidence required by the current form. If the identification address differs, determine whether an official affidavit or statutory exception applies.

4

Claim only qualifying categories

Select the general homestead exemption and any age-65, disabled, veteran, donated-home or surviving-spouse category for which the applicant meets the legal standard.

5

Upload readable evidence

Use clear, complete files. Avoid cropped, blurred or password-protected documents. Confirm each upload appears before submitting.

6

Submit before May 1

The general deadline is April 30. If mailing near a deadline, obtain a USPS retail-counter postmark or use a district-approved electronic method.

7

Save the complete filing record

Keep the form, attachments, submission date, confirmation number, email receipt, stamped copy or mailing evidence.

8

Check for a document request

Monitor email, portal messages and postal mail. Respond by the district’s stated deadline.

9

Verify taxable values

A “submitted” screen does not prove approval. Confirm exemption codes and taxable values after processing.

Official filing is free. A homeowner does not need a private company to obtain or submit Form 50-114.

Form 50-114 field and document guide

Application item What to provide Where to find it Error to avoid
Appraisal district District serving the property’s county Comptroller county directory Sending the form to the tax office or state Comptroller
Property account Appraisal account, parcel or property ID Official property search or appraisal notice Using a mortgage loan number
Situs address Exact physical address of the homestead Appraisal record and deed Using only a separate mailing address
Ownership date Date the applicant acquired an ownership interest Deed or closing documents Using the first mortgage-payment date
Occupancy date Date the home became the principal residence Actual move-in information Assuming occupancy always occurred on closing day
Applicant name Legal name requested by the form Government ID and ownership record Using an unmatched nickname
Exemptions claimed Only qualifying exemption categories Official form instructions Confusing disabled-person and disabled-veteran categories
Certification Required signature and date Final application section Submitting an unsigned paper form

Documents by applicant situation

Situation Prepare these records Possible form
Standard homeowner Property account, identification, ownership and occupancy information 50-114
Identification-address exception Identification plus evidence supporting the applicable exception 50-114 and applicable 50-114-A affidavit
Heir property Death certificate, utility bill, ownership affidavit and available court information 50-114 and 50-114-A
Disabled person Evidence showing qualification under the applicable federal disability standard 50-114
100% disabled veteran VA compensation and rating or unemployability documentation 50-114
Partial disabled veteran VA or service-branch disability rating documentation 50-135
Surviving spouse Death, marriage, remarriage-status, ownership and occupancy evidence 50-114 or 50-135, depending on category
Trust-owned home Trust or certification documents showing the qualifying interest 50-114 plus district-requested evidence
Manufactured home Ownership and identification records connecting the applicant to the home 50-114 plus supporting ownership record
Open all official property-tax forms ↗

Deadline, late filing and refund process

General filing deadline

The general residence-homestead application deadline is April 30—before May 1. Filing early allows time to fix missing documents or ownership issues.

Late general homestead application

A residence-homestead application may generally be filed up to two years after the date the applicable taxes become delinquent.

Late disabled-veteran application

Certain disabled-veteran applications may be filed up to five years after the applicable taxes become delinquent. Use the form matching the exact veteran-exemption category.

Previous-year refund workflow

  1. Identify every tax year in which the exemption was missing.
  2. Confirm that ownership and principal-residence conditions were satisfied.
  3. Ask the appraisal district which years remain eligible.
  4. Submit the application and supporting records.
  5. Obtain the district’s approval or correction notice.
  6. Confirm that each affected tax collector received the correction.
  7. Verify the refund payee and mailing address.

After an eligible late exemption is approved, the chief appraiser notifies the applicable collector. Texas law provides a process for the collector to refund the difference to the person who owned the property when the tax was paid.

Do not stop paying a bill because an application is pending. Contact the collecting office about payment requirements so penalty and interest are not created unnecessarily.
Read official refund guidance ↗

Age-65, disability and disabled-veteran protections

Age-65 additional exemption

A qualifying homeowner receives the mandatory additional $60,000 school exemption. Local units may offer their own age-65 benefits.

Disabled-person exemption

The Texas disabled-person exemption uses a legal standard tied to federal disability-insurance eligibility. A medical diagnosis, parking placard or benefit from another program does not automatically establish qualification.

School tax ceiling

Qualifying age-65-or-disabled homeowners generally receive a school tax limitation commonly called a tax ceiling or freeze. It limits qualifying school taxes under a separate calculation.

The ceiling may be adjusted for new improvements and statutory tax-rate or exemption changes. Some cities, counties and junior college districts may adopt separate ceilings.

Partial disabled-veteran amounts

Qualifying disability rating Exempt value Practical meaning
10%–29% Up to $5,000 Savings equal exempt value multiplied by the applicable rate.
30%–49% Up to $7,500 Submit qualifying VA or service-branch evidence.
50%–69% Up to $10,000 This partial exemption may apply to one qualifying property.
70%–100% Up to $12,000 This is separate from the total 100% disabled-veteran homestead exemption.

100% disabled-veteran total exemption

A veteran receiving 100% disability compensation due to a service-connected disability and rated 100% disabled or individually unemployable by the U.S. Department of Veterans Affairs may qualify for a total exemption of the residence homestead.

Surviving spouses

Separate benefits may apply to qualifying surviving spouses of disabled veterans, service members killed or fatally injured in the line of duty, certain veterans who died because of qualifying service-connected conditions, and certain first responders killed or fatally injured in the line of duty.

Remarriage, continued occupancy, ownership and transfer rules differ by category. Provide the exact survivor evidence requested by the form and district.

Moving, selling or changing the homestead

Moving to another Texas home

  1. Notify the former appraisal district that the old property is no longer the principal residence.
  2. Confirm the closing and occupancy date for the new residence.
  3. File a new homestead application with the new property’s appraisal district.
  4. Do not claim both homes as residence homesteads.
  5. If age 65 or disabled, ask about transferring the tax-ceiling percentage.

Tax-ceiling transfer

An eligible age-65-or-disabled homeowner may be able to transfer a percentage of the school tax-ceiling benefit to a new Texas homestead. The old dollar tax amount is not simply copied to the new home.

Ask the former district for the applicable school-tax-ceiling certificate and ask the new district whether Form 50-272, Form 50-808 or another local submission is required.

Selling a home

The exemption is personal to the qualifying owner and residence. It does not become the buyer’s exemption. Closing prorations between buyer and seller do not replace the appraisal-district application process.

Divorce or ownership change

When ownership, occupancy or family status changes, ask the appraisal district how the exemption will be allocated or continued. Do not rely only on the prior year’s account code.

Report loss of eligibility. An exemption that remains online after a move is not proof that the owner may continue receiving it. Improper benefits can result in back taxes, penalty and interest.

Tax payment options for age-65, disabled and veteran homeowners

Four-installment option

Qualifying age-65-or-disabled homeowners, certain disabled veterans and qualifying surviving spouses may pay homestead taxes in four equal installments without penalty and interest when the first installment and request are made before the delinquency date.

Ask the tax collector for the exact dates because installment deadlines change when the normal delinquency date differs.

Property-tax deferral

Tax Code Section 33.06 allows certain age-65-or-disabled homeowners and qualifying disabled veterans to defer payment of residence-homestead taxes.

Deferral is not forgiveness. Deferred tax remains due, creates a lien and accrues interest at 5% annually. Review the long-term effect on the estate, mortgage and future sale before filing.

Which form is used?

Form 50-126 is the state tax-deferral affidavit for an age-65-or-disabled homeowner. Confirm eligibility and filing instructions with the local appraisal district or tax collector.

Review official payment options ↗

Homestead exemption versus the 10% appraisal limitation

Homestead exemption

Removes a fixed dollar amount or percentage from the value taxed by a particular unit.

Appraisal limitation

Limits annual growth in appraised value when the owner qualified in both the preceding and current year.

The residence-homestead appraisal limitation generally caps appraised value at the lesser of market value or the prior appraised value plus 10% plus the market value of new improvements.

What counts as a new improvement?

A new structure or addition can be added outside the ordinary 10% limitation. Normal repair and maintenance do not automatically have the same treatment as a new improvement.

Review market value even when the cap protects this year’s bill. A high market value can affect future years as appraised value catches up.
Review official valuation guidance ↗

Disaster, fire and temporarily uninhabitable homes

Temporary disaster exemption

Qualified property that is at least 15% damaged by a disaster in a governor-declared disaster area may receive a temporary exemption from part of its appraised value.

Damage level Damage assessment Temporary exemption percentage
Level I 15% to less than 30% 15%
Level II 30% to less than 60% 30%
Level III 60% to less than 100% 60%
Level IV 100% total loss 100%

Submit Form 50-312 to the local appraisal district no later than 105 days after the governor declares the disaster area.

Home completely destroyed by fire

A temporary exemption may apply to a residence-homestead improvement that was habitable immediately before the fire, was completely destroyed and remains uninhabitable for at least 30 days.

The owner generally must apply within 180 days after the fire. Use the current fire-exemption form listed by the Comptroller and confirm the required fire-marshal, insurance or appraisal evidence.

Continuing the homestead while rebuilding

A homestead exemption may continue when the structure is uninhabitable because of casualty, wind or water damage while the owner prepares or builds a replacement, provided the statutory conditions are met.

The owner cannot receive another residence-homestead exemption during the continuation period and must intend to return. Construction or site preparation deadlines differ for ordinary casualty damage and declared-disaster areas.

Open official disaster property-tax guidance ↗

Solar panels and other separate exemptions

A Texas residence homestead may qualify for more than the exemptions claimed on Form 50-114. For example, Tax Code Section 11.27 provides an exemption for the appraised-value increase arising from a qualifying solar or wind-powered energy device.

This is separate from the residence-homestead exemption and uses Form 50-123. Approval does not mean the entire property or solar system purchase price is removed from taxation; the statutory value attributable to the qualifying device is evaluated.

Practical check: If solar panels were added, review the appraisal record for both the new market value and the solar/wind exemption before assuming the installation caused a permanent taxable-value increase.

What to do if the exemption is denied or removed

Read the reason before responding

Common denial issues include ownership not updated, principal-residence evidence, another homestead claim, identification mismatch, missing documents or failure to meet a special category’s definition.

Build a focused evidence file

  • Copy of the submitted Form 50-114
  • Submission receipt or mailing evidence
  • Recorded deed or ownership document
  • Identification and address evidence
  • Occupancy records
  • Utility or insurance records when relevant
  • Disability or VA records when relevant
  • Written denial or cancellation notice

File a protest when appropriate

An Appraisal Review Board hears disputes involving exemption denials and property value. Form 50-132 is the Comptroller-prescribed Notice of Protest.

The deadline for most protests is May 15 or the 30th day after the notice of appraised value is delivered, whichever is later. Use the specific deadline printed on the denial, cancellation or appraisal notice.

After opening the protest form or portal

  1. Confirm the property account and owner.
  2. Select the ground concerning denial or cancellation of an exemption.
  3. Add a value ground only when the value is also disputed.
  4. State the requested result clearly.
  5. Upload the application, denial and supporting evidence.
  6. Save proof of filing and the hearing notice.
Download Form 50-132 Notice of Protest ↗ Understand the Appraisal Review Board ↗

Request the district’s evidence

Before the hearing, follow the district’s instructions for requesting the evidence it plans to use. Organize your evidence chronologically and label each document so the ARB can understand the ownership, occupancy and filing timeline.

After the ARB decision

Further review may be available through district court, regular binding arbitration or another authorized process when eligibility requirements are met. Read the ARB order and accompanying appeal information immediately because deadlines apply.

How to verify approval and the final tax bill

  1. Open the official appraisal-district property search.
  2. Search the exact account or situs address.
  3. Confirm the current owner and legal description.
  4. Find the exemptions section.
  5. Identify the general homestead code.
  6. Check age-65, disability or veteran codes if claimed.
  7. Review taxable value for every taxing unit.
  8. Compare the record with the Notice of Appraised Value.
  9. Compare the certified values with the final bill.

What approval should change

Approval should create an exemption indicator and lower taxable value for the applicable units. It does not necessarily reduce the market value displayed on the record.

What to do after approval

  • Save the approval notice
  • Download the updated property record
  • Review all taxing-unit values
  • Check the final tax bill
  • Request a corrected bill if necessary
  • Send it to the mortgage servicer
  • Request an escrow analysis
  • Check the account next year
Mortgage payments do not adjust automatically. A servicer may need the corrected tax bill before recalculating escrow. The change may reduce a future payment, offset a shortage or produce an escrow refund.

Portal and application troubleshooting

Property not found

  • Use only the street number and main street name.
  • Remove punctuation and directional abbreviations.
  • Search the previous owner after a recent purchase.
  • Use the appraisal account—not the mortgage loan number.
  • Confirm the property is in the selected county.

Portal will not load

  • Confirm that the domain belongs to the official appraisal district.
  • Allow cookies and pop-ups for the official portal.
  • Use a current Chrome, Edge, Firefox or Safari version.
  • Try a private browsing window.
  • Use Form 50-114 and an accepted alternative filing method.

Account cannot be verified

  • Enter the legal owner name exactly as displayed.
  • Check whether the deed transfer has been processed.
  • Confirm the account includes the residence improvement.
  • Ask whether an application code is required.

Application remains pending

  • Locate the confirmation number and filing date.
  • Check email, spam and portal messages.
  • Verify that uploaded files are readable.
  • Ask whether ownership processing is incomplete.
  • Avoid duplicate filings unless instructed.

Approved exemption missing from bill

  1. Confirm the exemption applies to the correct year.
  2. Ask the appraisal district whether the roll was corrected.
  3. Ask the collector whether a corrected bill is pending.
  4. Verify any refund recipient and address.
  5. Notify the mortgage servicer.
Protect identification documents. Do not upload a driver license or personal record through an advertisement, unsolicited email, text message or paid mailer. Confirm the portal from the appraisal district’s official website.

Renewal, verification and loss of eligibility

A general homestead exemption usually continues while the owner remains eligible, but the district may request a new application or verification.

Texas law requires the chief appraiser’s program to review every residence-homestead exemption at least once every five tax years.

Notify the appraisal district when:

  • The home is no longer the principal residence
  • Another homestead is claimed
  • Ownership changes affect eligibility
  • A survivor qualification ends
  • The district requests verification
  • The exemption code is incorrect
  • The owner’s name is incorrect
  • The mailing address changes

Official property-tax contacts, address and map

Your local appraisal district

Contact for: homestead applications, exemption status, ownership, appraisal value, taxable value, denial notices and protests.

Use the official Texas county directory to obtain the district’s current street address, mailing address, phone, website and taxpayer-liaison information.

Find your local district ↗

Local tax assessor-collector

Contact for: tax bills, payments, installment plans, delinquency questions, corrected bills and refunds after an appraisal-roll correction.

The same county directory identifies the tax offices and active taxing units connected with the county.

Texas Property Tax Assistance Division

Phone: 512-305-9999 or 800-252-9121

Use the current telephone menu and select the option for general property-tax matters.

Mail:
Texas Comptroller of Public Accounts
Attn: Property Tax Assistance Division
P.O. Box 13528
Austin, TX 78711-9939

PTAD provides education and technical assistance. It cannot access an individual local property account, approve an exemption or provide legal advice.

Texas Comptroller headquarters

Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, TX 78774

General public hours: Monday–Friday, 8 a.m.–5 p.m., except state and national holidays.

Do not take a local homestead application here. File it with the appraisal district serving the property.

The map is provided only for the Texas Comptroller headquarters. Your exemption must be filed with the appraisal district in the county where the home is located.

Texas homestead exemption amount and savings FAQs

What is the Texas homestead exemption amount in 2026?

The mandatory general residence-homestead exemption for school-district taxes is $140,000. Local taxing units may provide additional exemptions.

How much is the Texas over-65 exemption?

A qualifying owner receives the $140,000 general school exemption plus a $60,000 additional school exemption, creating a potential combined school exemption of $200,000.

How much money does a $140,000 exemption save?

Multiply $140,000 by the school rate divided by 100. At $0.9000 per $100, the estimated annual savings are $1,260 when the full exemption can be used.

Does the $140,000 exemption apply to city and county taxes?

Not automatically. It is mandatory for school districts. Cities, counties and special districts may adopt different exemptions.

Can local governments offer a 20% exemption?

Yes. An eligible local taxing unit may adopt a general exemption of up to 20% of appraised value. If adopted, it cannot provide less than $5,000.

Does the exemption lower market value?

No. It lowers taxable value for an applicable taxing unit. The market value can remain unchanged on the appraisal record.

What happens if the home is worth less than $140,000?

The school taxable value can be reduced to zero. Unused exemption value does not become cash or transfer to another taxing unit.

What is the filing deadline?

The general deadline is April 30, meaning the application is generally due before May 1. Certain late applications are permitted.

Can I apply after April 30?

A general residence-homestead application may generally be filed up to two years after the applicable taxes become delinquent. Other categories can have different periods.

Can a new buyer claim the exemption in the purchase year?

A qualifying buyer who acquires and occupies the home after January 1 may receive the general exemption for the applicable portion of the year if the previous owner did not receive it for that year.

Is there a fee to file Form 50-114?

No government filing fee is required. A homeowner can apply directly through the appraisal district.

Where is Form 50-114 submitted?

Submit it to the appraisal district serving the county where the property is located, not to the Texas Comptroller or mortgage company.

Can inherited property qualify?

Yes. A qualifying heir-property owner who occupies the home may apply, but affidavits, a death certificate, utility bill and available ownership records may be required.

Can a trust-owned home qualify?

It may qualify when the applicant has the required beneficial or equitable interest and occupies the home as the principal residence. The district may request trust evidence.

Can I claim exemptions on two homes?

No. The applicant cannot claim another residence homestead in Texas or elsewhere.

What is the 100% disabled-veteran exemption?

A qualifying veteran receiving 100% disability compensation for a service-connected disability and rated 100% disabled or individually unemployable by the VA may receive a total residence-homestead exemption.

Is the school tax ceiling the same as the $60,000 exemption?

No. The exemption removes taxable value. The tax ceiling limits qualifying school taxes through a separate calculation.

Can the school tax ceiling transfer when I move?

A qualifying age-65-or-disabled homeowner may transfer a percentage of the school tax-ceiling benefit to another Texas homestead after completing the required district process.

Can an age-65 homeowner defer property tax?

Certain age-65-or-disabled homeowners and qualifying disabled veterans may defer residence-homestead taxes. Deferred tax remains due and accrues interest at 5% annually.

Can a disaster-damaged home receive a temporary exemption?

Qualified property at least 15% damaged in a governor-declared disaster area may receive a temporary exemption. Form 50-312 is generally due within 105 days after the declaration.

How do I appeal an exemption denial?

File a protest with the local Appraisal Review Board using the district portal or Form 50-132 by the deadline shown on the notice.

How do I know the exemption is active?

Check the official appraisal record for an exemption code and reduced taxable value for the applicable taxing units, then compare the record with the final bill.

Why did my mortgage payment not decrease?

The mortgage servicer must update the escrow calculation. Send the corrected tax bill and request an escrow analysis.

Official Texas verification resources

Title: Texas Homestead Exemption Amount & Savings
Slug: texas-homestead-exemption-amount

Official-source review completed on . Verify account-specific exemptions, adopted rates, deadlines and contact details with the local appraisal district.

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