Texas Property Tax Homestead Exemption: Rules, Savings & Filing Guide
The Texas property tax homestead exemption lowers taxable value on a homeowner’s principal residence. For 2026, Texas school districts must provide a $140,000 residence homestead exemption, and homeowners who are age 65 or older or disabled receive an additional $60,000 school exemption when they qualify.
Texas has no state property tax. Homestead applications are filed with the local county appraisal district where the property is located, not with the Texas Comptroller and not with the county tax assessor-collector. The statewide form is Form 50-114, Residence Homestead Exemption Application.
What Is the Texas Property Tax Homestead Exemption?
The Texas residence homestead exemption is a property-tax benefit for an individual who owns a home and uses it as the person’s principal residence. It reduces taxable value for school taxes and may also reduce taxable value for county, city, junior college, flood-control, farm-to-market and other local taxing units if those units provide mandatory or local-option exemptions.
File With Your Local Appraisal District
The Texas Comptroller provides forms and statewide guidance, but the county appraisal district decides whether your property qualifies. Use the appraisal district in the county where your home is located.
Start here: local CAD property search → Form 50-114 → exemption review.
Principal Residence Requirement
The home must be your principal residence, and you must have an ownership interest in the property. You must also state that you do not claim another residence homestead exemption inside or outside Texas.
Common proof: Texas driver license or state ID with matching address.
More Than a One-Year Discount
Homestead can also trigger the Texas 10% appraisal limitation after the first qualifying year. That cap can matter as much as the exemption amount when market values rise quickly.
Important: the cap is different from the exemption itself.
What Changed for 2026 Texas Homestead Exemptions?
Texas voters approved property-tax constitutional amendments in November 2025 that increased the general school district residence homestead exemption to $140,000 and increased the additional school exemption for homeowners age 65 or older or disabled to $60,000. These amounts are reflected in current Texas Tax Code guidance for 2026.
| Topic | Current 2026 Rule | Who It Helps | What to Verify Locally |
|---|---|---|---|
| School district homestead | $140,000 mandatory school district residence homestead exemption. | Most qualified Texas homeowners with a principal residence. | School district taxable value on your local appraisal record. |
| Over-65 / disabled school add-on | Additional $60,000 school exemption for qualified homeowners age 65 or older or disabled. | Seniors and disabled homeowners who meet the Texas definition and local documentation rules. | Exemption codes and school tax ceiling indicators. |
| Local-option homestead | Any taxing unit may adopt a local-option exemption up to 20% of appraised value, with minimum rules. | Homeowners in jurisdictions that adopted the local option. | City, county, junior college, hospital district, MUD or special district rows on your property record. |
| 10% appraisal limitation | A qualified residence homestead’s appraised value generally may not increase more than 10% per year, plus new improvements. | Homeowners with homestead status in the preceding and current tax year. | Market value vs. appraised/capped value on the appraisal record. |
| Periodic review | Homestead exemptions generally do not require annual refiling, but chief appraisers have review authority under Texas law. | Existing exemption holders. | Any written notice from your appraisal district asking for confirmation or new documentation. |
How to Apply for the Texas Property Tax Homestead Exemption
Use this workflow before filing Form 50-114. It prevents the most common Texas filing problems: wrong appraisal district, wrong account number, ID-address mismatch, seller’s old exemption, heir-property documentation gaps and missed deadline confusion.
Find the Correct County Appraisal District
Texas property tax is locally administered. Search your county appraisal district first, then open the property record by address, owner name or account number. If the home is near a county line, confirm the county before filing.
Confirm Principal Residence and Ownership
You must have an ownership interest in the home and use it as your principal residence. You must also certify that you are not claiming another residence homestead exemption on a different property in Texas or another state.
Prepare Texas ID and Address Proof
Most appraisal districts require a Texas driver license or Texas state ID with the same address as the residence homestead. If you recently moved, update your Texas DPS address before submitting the application when possible.
Open Form 50-114
Use the Texas Comptroller’s Form 50-114, Residence Homestead Exemption Application, or your local appraisal district’s online version of the same application. Many large appraisal districts provide an online portal, while smaller districts may use paper, email or in-office filing.
Choose the Correct Exemption Categories
Select general residence homestead if you qualify. Add age 65 or older, disability, 100% disabled veteran, surviving spouse or other categories only if your facts and documents support them.
Add Heir Property or Special Documents When Needed
If you inherited the home or your name is not clearly shown on a recorded deed or other ownership instrument, review Form 50-114-A affidavits and ask the appraisal district which documents are required.
Submit Before the Deadline or Use the Late Path
The general exemption application deadline is before May 1, commonly treated as April 30. A late residence homestead application may still be accepted if filed not later than two years after the delinquency date for taxes on the homestead.
Verify the Exemption After Processing
Check the property record after the appraisal district processes the application. Confirm exemption codes, school taxable value, local-option exemptions, homestead cap status and any over-65/disabled tax ceiling.
How Much Can the Texas Homestead Exemption Save?
A homestead exemption reduces taxable value; it is not a direct check. Savings depend on your property value, tax rates, local taxing units, school district, optional local exemptions, appraisal cap status and whether you qualify for senior, disability, veteran or survivor benefits.
School Taxes
The core 2026 school district exemption is $140,000. Example: if your home is appraised at $350,000 and you qualify, school taxes are generally calculated as if the home were worth $210,000 before other school rules.
Age 65+ / Disabled
Qualified homeowners age 65 or older or disabled receive an additional $60,000 school exemption and may receive a school tax ceiling that limits future school-tax increases.
Local-Option Relief
Cities, counties, school districts, junior colleges and special districts may adopt local-option homestead exemptions. These vary by location, so two nearby homes can have different taxable values.
Veteran / Survivor Relief
Texas provides partial and total disabled-veteran-related exemptions and survivor categories. Some use Form 50-114; partial disabled-veteran exemptions may use a separate disabled-veteran application.
| Benefit | Who It Helps | Current Texas Rule | What to Verify on Your Local Record |
|---|---|---|---|
| General residence homestead | Individual homeowners using the property as their principal residence. | School districts must provide a $140,000 exemption for 2026. | School district taxable value and homestead exemption code. |
| County farm-to-market / flood-control exemption | Homes in counties that collect qualifying county-purpose taxes. | Texas Tax Code requires a $3,000 residence homestead exemption for those county-purpose taxes. | County, road/flood or farm-to-market taxable value rows. |
| Local-option homestead | Homeowners in taxing units that adopted an optional percentage exemption. | Any taxing unit may adopt up to 20% of appraised value, with a minimum local-option amount when adopted. | City, county, MUD, hospital, junior college or other taxing-unit rows. |
| Age 65 or older | Homeowners who are 65+ and occupy the home as their principal residence. | Additional $60,000 school exemption; school tax ceiling may apply. | Over-65 code, school ceiling, transfer percentage if moving to another Texas homestead. |
| Disabled person | Homeowners meeting the Texas disability definition tied to Social Security disability standards. | Additional $60,000 school exemption; school tax ceiling may apply. | Disability proof, exemption code and school tax ceiling. |
| 100% disabled veteran residence homestead | Veterans with qualifying VA 100% disability compensation and rating / unemployability status. | Can exempt the total appraised value of a qualifying residence homestead after approval. | VA letter, service-connected status, homestead address and Form 50-114 category. |
| Surviving spouse categories | Qualified surviving spouses of over-65 homeowners, disabled veterans, certain service members, first responders or qualifying veterans. | Eligibility depends on remarriage status, residence use and the deceased spouse’s qualifying category. | Death certificate, marriage proof, prior exemption, age where required and continuing residence. |
| 10% homestead appraisal limitation | Homeowners whose property had a residence homestead exemption in the preceding and current tax year. | Appraised value generally may not increase more than 10% per year, plus new improvements. | Market value, appraised value, capped value and new improvement adjustments. |
Texas Homestead Exemption Savings Estimator
This calculator is for education only. Texas tax rates are commonly expressed per $100 of taxable value. Actual bills depend on certified appraised value, exemptions, local-option decisions, tax ceilings, special districts and adopted tax rates.
Estimate logic: general school scenario uses $140,000. Over-65/disabled scenario uses $200,000 school exemption value estimate. Local-option scenario applies the percentage you enter to appraised value and applies it to the local tax rate only. This tool does not calculate tax ceilings, appraisal caps, proration, MUD-specific rules or disabled-veteran total exemptions.
Texas Homestead Exemption Deadline
Texas property-tax exemption applications are generally due before May 1, which homeowners commonly treat as an April 30 filing deadline. A late residence homestead application may still be accepted if filed not later than two years after the delinquency date for taxes on the homestead.
Traditional tax-year date for many ownership, residency and exemption rules.
General exemption application deadline. Many districts call this the April 30 deadline.
Value protest deadlines are separate from homestead filing deadlines. Do not confuse the two.
Tax offices send bills after values, exemptions and tax rates are certified.
Late general residence homestead filing may be possible within two years after the delinquency date.
Texas Form 50-114: What to Fill Out
Form 50-114 is the statewide residence homestead exemption application. Local appraisal districts may offer the same application through a portal, PDF upload or paper filing. Use the form carefully because it is a certification to the appraisal district.
| Form Area | What It Means | Texas Filing Tip | Mistake to Avoid |
|---|---|---|---|
| Exemption type | General homestead, over-65, disability, 100% disabled veteran, surviving spouse and related residence categories. | Choose only the categories supported by your age, disability, VA, ownership or survivor documents. | Checking every box to try to maximize savings. |
| Property account | Local appraisal district account, parcel or property ID. | Copy the number from the county appraisal district property record, not from a mortgage statement. | Using the tax-office receipt number, escrow number or title-company file number. |
| Owner information | Name, percent ownership interest, contact information and ownership evidence. | Resolve obvious deed/name mismatch issues early. Married, inherited, trust and life-estate situations may need extra review. | Assuming the appraisal district can approve ownership without supporting records. |
| Principal residence | Statement that the property is your principal residence and that you are not claiming another homestead. | Make sure mailing address, ID address and occupancy facts are consistent before filing. | Claiming homestead on a rental, vacation home or former home. |
| Heir property | Property acquired by will, transfer on death deed or intestacy where the applicant may not be shown clearly in deed records. | Review Form 50-114-A and gather affidavit, death certificate, utility bill and court-record citation if available. | Skipping heir-property affidavits when the deed record does not identify you clearly. |
| Signature and certification | Certification that the information is true and that the applicant qualifies. | Keep a copy, confirmation number, upload receipt, email receipt or mail tracking. | Submitting an unsigned paper form or losing proof of filing. |
Appraisal District vs Tax Assessor-Collector vs Comptroller: Who Handles What?
Texas property-tax duties are split. Knowing the right office helps you avoid missed deadlines and wrong-office answers.
| Question / Problem | Correct Office | Why | What to Prepare |
|---|---|---|---|
| I need to apply for homestead | County appraisal district | The chief appraiser decides exemption eligibility and applies it to the appraisal roll. | Form 50-114, property account number, Texas ID and supporting documents. |
| My exemption is missing from the property record | County appraisal district | The exemption must appear on the appraisal record before it affects taxable value. | Submission proof, account number and copy of documents. |
| My appraised value is too high | Appraisal district / Appraisal Review Board | Value disputes are handled through protest and ARB procedures, not by the tax collector. | Notice of appraised value, comparable sales, photos, repair evidence and protest deadline. |
| I need to pay property taxes | Tax assessor-collector / tax office | Tax offices bill and collect after values, exemptions and rates are certified. | Tax statement, payment method and account/property ID. |
| I need statewide forms or education | Texas Comptroller PTAD | The Comptroller provides forms, education and technical assistance but does not decide local exemption disputes. | Use Comptroller forms and guidance, then file with the local appraisal district. |
| The deed/title ownership is legally unclear | County clerk and/or qualified legal professional | Appraisal district records do not replace recorded deeds, probate records or legal title advice. | Recorded deed, probate papers, transfer-on-death deed, trust documents or legal guidance. |
Official Texas Homestead Exemption Links
Use these official resources to file, verify forms and understand statewide rules. Each link includes what to do after opening it so this page is useful before the reader leaves for a government site.
Texas Comptroller Property Tax Exemptions
Official statewide explanation of residence homestead, inherited homestead, age 65/disabled, disabled veteran and survivor exemptions.
- Open the Residence Homestead section.
- Review school exemption amounts and local-option rules.
- Use the inherited-property and veteran sections if your situation is not a simple owner-occupied home.
- Return to your local appraisal district to file.
Texas Comptroller Forms Page
Official source for Form 50-114 and Form 50-114-A residence homestead affidavits.
- Search for 50-114 on the forms page.
- Download the Residence Homestead Exemption Application if your local CAD does not offer online filing.
- Download 50-114-A if heir-property or ownership affidavits are needed.
- Submit completed documents to the local appraisal district, not to the Comptroller.
Local Property Appraisal and Tax Information Directory
Use this Comptroller directory to find your county appraisal district and local tax office.
- Select your county.
- Open the appraisal district website for exemption filing.
- Use the tax office link for tax bills and payments only.
- Save office phone numbers before filing or protesting.
Texas Comptroller Valuing Property Guide
Official statewide explanation of appraised value, market value and the 10% homestead appraisal limitation.
- Read the section on residence homestead appraisal limitation.
- Compare market value and appraised/capped value on your local property record.
- Remember the cap starts after the first qualifying homestead year.
- Use the protest process if market value appears wrong.
Texas Property Tax Code
Official legal text for residence homestead exemptions, late applications, tax ceilings and appraisal limitations.
- Review Section 11.13 for residence homestead exemptions.
- Review Section 11.431 for late residence homestead applications.
- Review Section 11.26 for school tax ceilings for age 65 or older and disabled homeowners.
- Use an attorney for legal interpretation of complicated fact situations.
Texas Comptroller PTAD Contact
Use this for statewide property-tax education and form questions, not for local exemption approval.
- Read the warning that PTAD does not access local property records.
- Call PTAD only for statewide education or form questions.
- Call your local appraisal district for exemption status.
- Call your local tax office for bills and payment questions.
Common Texas Homestead Exemption Mistakes
These mistakes can delay approval, reduce savings, trigger wrong-office confusion or cause back taxes if an exemption is kept after the property no longer qualifies.
Filing With the Tax Office
Tax offices collect taxes. Appraisal districts approve homestead exemptions. Send Form 50-114 to the appraisal district for the county where the home is located.
ID Address Mismatch
A Texas driver license or state ID that does not match the homestead address can slow or block approval unless a valid exception applies.
Relying on the Seller’s Exemption
Prior-owner exemptions, tax ceilings and caps may not apply the same way after a sale. New owners should file their own application and verify the record.
Giving Up After April 30
The regular deadline matters, but a late general residence homestead application may still be possible within the Texas late-filing period.
Skipping Heir-Property Proof
Inherited homes often need affidavits and supporting documents. Use Form 50-114-A where appropriate and ask the CAD what proof is required.
Ignoring Review Notices
Homestead generally does not require annual refiling, but written CAD review notices still matter. Respond by the stated deadline if your CAD requests confirmation.
What Should You Do Next?
Choose the path that matches your Texas property situation today.
If you bought a Texas home and never filed
Find your local county appraisal district, search your property record, prepare Texas ID and complete Form 50-114. Ask the CAD whether current-year or next-year filing applies if you bought after January 1.
If April 30 already passed
Contact the appraisal district or file as soon as possible under the late residence homestead path if you qualified for the year claimed. Do not wait until another tax bill arrives.
If you turned 65 or became disabled
Use Form 50-114 to add the age 65 or older or disabled exemption. Ask about the additional $60,000 school exemption, school tax ceiling and possible transfer if you move.
If your tax bill looks wrong
Check the appraisal district record first. If the exemption is missing there, contact the CAD. If the CAD record is correct but the bill is wrong, contact the tax assessor-collector.
Texas Property Tax Homestead Exemption FAQs
How much is the Texas homestead exemption for 2026?
For 2026, Texas school districts must provide a $140,000 residence homestead exemption. Qualified homeowners who are age 65 or older or disabled receive an additional $60,000 school exemption.
Where do I file a Texas homestead exemption?
File with the county appraisal district where the property is located. The Texas Comptroller provides statewide forms and guidance, but the local appraisal district decides whether the property qualifies.
What form do I use?
Use Texas Comptroller Form 50-114, Residence Homestead Exemption Application. If heir-property or ownership affidavits are needed, review Form 50-114-A.
What is the Texas homestead exemption deadline?
The general exemption application deadline is before May 1, commonly treated as April 30. A late residence homestead application may still be accepted if filed not later than two years after the delinquency date for the taxes on the homestead.
Do I have to apply every year?
A residence homestead exemption generally does not require annual refiling after approval, but the homeowner must notify the chief appraiser when entitlement ends. A chief appraiser may also send a written request for confirmation or a new application under Texas law.
Can I claim homestead if I bought after January 1?
Texas allows a general residence homestead exemption for the applicable portion of the tax year after a post-January 1 purchase if the property qualifies and the previous owner did not receive the same exemption for that year. Ask your local appraisal district how to file for your exact purchase date.
What is the Texas 10% homestead cap?
The 10% appraisal limitation generally limits annual increases in appraised value for a residence homestead to 10% plus new improvements after the property qualified for homestead in the preceding and current tax year. It limits appraised value, not market value.
Do seniors get extra Texas property tax relief?
Yes. Qualified homeowners age 65 or older may receive the additional $60,000 school exemption and may receive a school tax ceiling. Some local taxing units may also adopt local over-65 exemptions or local tax limitations.
Can a disabled homeowner get the same extra school exemption?
Yes. Qualified disabled homeowners may receive the additional $60,000 school exemption and a school tax ceiling. A person who is both disabled and age 65 or older may not receive both exemptions from the same taxing unit in the same year.
Does the Texas Comptroller approve my exemption?
No. The Comptroller provides forms, statewide education and technical assistance. Your local county appraisal district approves or denies the homestead exemption for your property.
Independent Educational Guide
CountyCADPropertySearch.org is an independent informational resource and is not affiliated with the Texas Comptroller of Public Accounts, any county appraisal district, any appraisal review board, any county tax assessor-collector or any local taxing unit.
Homestead eligibility, exemption approval, taxable value, appraised value, tax ceilings, late filing, protests, refunds and final tax bills are determined by the responsible official agencies. Verify current requirements directly with your local county appraisal district before filing.