Texas Homestead Exemption Amount, Tax Savings & 10% Appraisal Cap
If you own and occupy your Texas home as your principal residence, the state’s general residence homestead exemption is $140,000 for school district taxes in 2026. That is the statewide school-tax exemption; your actual total benefit can be larger when local exemptions or other qualifying benefits apply.
Homeowners age 65 or older or who qualify as disabled can receive an additional $60,000 school-district homestead exemption. Texas also limits qualifying homestead appraised-value increases to generally no more than 10% per year after the exemption’s first qualifying year.
How Much Is the Texas Homestead Exemption in 2026?
General residence homestead exemption
Texas law requires school districts to provide a $140,000 residence homestead exemption for qualifying homes in 2026.
This means a qualifying homeowner’s school-district taxable value is reduced by $140,000 before the school district’s applicable tax rate is applied.
If your exemption is $140,000, you do not automatically save $140,000 in taxes. The exemption removes $140,000 of taxable value for the applicable school-district tax calculation.
Required school-district residence homestead exemption.
Additional school-district exemption for qualifying homeowners.
Generally limits annual appraised-value increases after the qualifying year.
How Much Money Does a $140,000 Texas Homestead Exemption Save?
The exemption lowers the taxable value used by the applicable taxing unit. Your actual savings are calculated by multiplying the exempted value by the relevant tax rate.
For a school district with a hypothetical tax rate of 1.00%, a $140,000 exemption would reduce that school-tax calculation by about $1,400 per year. At a hypothetical 1.25% rate, the same exemption would represent about $1,750.
1.00% tax rate
$140,000 × 1.00% = $1,400 estimated reduction for that tax component.
1.25% tax rate
$140,000 × 1.25% = $1,750 estimated reduction for that tax component.
Texas Homestead Exemption Examples by Home Value
The following examples show how the $140,000 exemption can affect the school-taxable value. They assume the homeowner qualifies for the full general exemption and are simplified examples.
Can a Texas Homestead Exemption Be More Than $140,000?
Yes. The $140,000 figure is the required school-district exemption for a qualifying residence homestead. Texas law also permits taxing units to adopt local-option residence homestead exemptions.
Up to 20% of appraised value
A taxing unit may adopt an additional residence homestead exemption of up to 20% of a property’s appraised value.
The local-option exemption cannot be less than $5,000.
$3,000 where required
Counties that collect farm-to-market roads or flood-control taxes must provide a $3,000 residence homestead exemption under the applicable Texas law.
Why your neighbor’s exemption may look different
Two homes with the same market value can have different property-tax results because they may be located in different school districts, cities, counties or special-purpose districts.
A city may offer a local percentage exemption while another city does not. Special district participation can also change the taxes affected by a particular exemption.
- School district
- County
- City, if inside an incorporated municipality
- Special districts
- Any local taxing unit listed on your tax statement
Texas Homestead Exemption for Homeowners 65 or Older or Disabled
Texas provides an additional $60,000 residence homestead exemption for school district taxes to qualifying homeowners age 65 or older or who are disabled.
The general residence homestead exemption.
Additional school-district exemption for eligible homeowners.
Illustrative combined exemption amount for a homeowner who qualifies for both amounts.
The $200,000 figure above represents the combined exemption amounts for the school district calculation. It is not necessarily the homeowner’s total exemption across every taxing unit.
School-tax ceiling for qualifying older homeowners
Texas also has a school-district tax limitation commonly called the 65-and-over or disabled homestead tax ceiling. Once the homeowner qualifies and the applicable requirements are met, the school district tax generally cannot increase because of an increase in the home’s appraised value.
The ceiling can be affected by certain changes to the property or by moving to a new residence. A surviving spouse may also have rights under the applicable rules.
Texas 10% Homestead Appraisal Cap: The Other Major Benefit
The homestead exemption and the 10% appraisal limitation solve different problems. The exemption reduces taxable value. The appraisal cap generally limits how quickly the appraised value of a qualifying homestead can rise from one year to the next.
Simple appraisal-cap example
Suppose a qualifying homestead has a prior-year appraised value of $300,000 and there are no qualifying new improvements. A simplified 10% cap calculation would produce a maximum of $330,000 rather than automatically allowing the appraised value to jump to a higher market value.
Prior-year value used in the simplified illustration.
$300,000 + 10% = $330,000, before considering market-value and new-improvement rules.
Who Qualifies for the Texas Residence Homestead Exemption?
The Texas Comptroller states that a general residence homestead requires an ownership interest and use of the property as the owner’s principal residence.
Basic requirements
- You have an ownership interest in the property.
- You use the property as your principal residence.
- You do not claim another residence homestead exemption in or outside Texas.
- The property meets the statutory definition of a residence homestead.
Situations needing extra review
- Buying a home after January 1.
- Heir property.
- Property held through a qualifying trust.
- Manufactured or mobile homes.
- Moving from another Texas residence.
- Multiple owners who have different residences.
How to Apply for a Texas Homestead Exemption
The application is filed with the county appraisal district where the property is located, not with County-CAD.us and not with the Texas Comptroller.
- Confirm the form is the current Application for Residence Homestead Exemption.
- Enter the property information requested on the form.
- Provide the owner’s identifying and ownership information.
- Answer the principal-residence and other homestead questions truthfully.
- Review the form’s required signature and documentation instructions.
- Submit the completed application to the appraisal district for the county where the property is located.
- Keep a copy of the completed application and submission evidence.
- Later, verify the exemption on your appraisal-district property record.
Texas Homestead Exemption Deadline: When Should You File?
The Texas Comptroller states that the general deadline for filing an exemption application is before May 1.
General exemption applications should be filed by the statutory deadline.
The appraisal district handling the property determines exemption eligibility.
Late filing rules and correction procedures can depend on the exemption and circumstances.
Texas law can permit late applications in certain circumstances, and different exemptions can have different deadlines or procedures. Do not assume that missing May 1 means you permanently lose every possible exemption.
What Documents Do You Need for a Texas Homestead Exemption?
Documentation varies by appraisal district and the applicant’s circumstances. The appraisal district can request evidence needed to establish eligibility.
How to Verify Your Texas Homestead Exemption on Your Property Record
The best verification source is the appraisal district responsible for your property. Texas appraisal records can show the property’s appraised value, exemptions, taxable value and other assessment information.
What to compare on the record
Assessment side
- Market value
- Appraised value
- 10% homestead limitation, where applicable
- New improvements
Tax side
- Residence homestead exemption
- 65+ / disabled exemption if applicable
- Other exemptions
- Taxable value by taxing unit
Texas Homestead Exemption Mistakes That Can Cost Homeowners Money
Who Handles Texas Homestead Exemption Questions?
Texas property taxes involve several different offices. Knowing which one handles your question can save a lot of back-and-forth.
Statewide property-tax information and forms
The Comptroller publishes statewide property-tax rules, exemption summaries, forms and educational material.
Property value and exemption eligibility
The appraisal district’s chief appraiser determines whether the property qualifies for an exemption and maintains the appraisal record.
This is normally your first contact for a missing homestead exemption.
Official Texas Homestead Resources and What to Do After You Click
Texas Comptroller — Property Tax Exemptions
Use this page to review the current statewide exemption amounts, eligibility rules, local-option exemptions and official forms.
Open exemption guidance →Form 50-114 — Residence Homestead
This is the Texas Comptroller’s application for a residence homestead exemption. After opening it, read the filing instructions and then submit it to your county appraisal district.
Open Form 50-114 PDF →Texas Property Tax Information
Use the statewide property-tax hub for valuation, exemptions, protests, tax rates and other property-tax topics.
Open property-tax hub →Texas Property Tax Basics — January 2026
This current Comptroller publication explains residence homestead exemptions and the 10% appraisal limitation in greater statutory detail.
Open 2026 Property Tax Basics PDF →Texas Homestead Exemption FAQs
How much is the Texas homestead exemption in 2026?
The general Texas residence homestead exemption is $140,000 for school district taxes in 2026. This is a reduction in taxable value, not a $140,000 reduction in the homeowner’s tax bill.
How much can I save with a $140,000 Texas homestead exemption?
Your savings depend on the tax rate of the taxing unit affected by the exemption. For example, a 1.00% rate applied to $140,000 would represent a $1,400 reduction for that tax component. Your actual total savings depend on your property’s taxing units and rates.
Is the Texas homestead exemption $140,000 for every property tax?
No. The $140,000 exemption is the state-mandated residence homestead exemption provided by school districts. Other taxing units can have different local-option exemptions and rules, so the same $140,000 figure should not be assumed to apply identically to every tax on the bill.
Can a Texas homestead exemption be more than $140,000?
Yes. Texas taxing units can adopt local-option residence homestead exemptions of up to 20% of a property’s appraised value, subject to the statutory minimum. Certain counties also must provide a $3,000 exemption when they collect qualifying farm-to-market or flood-control taxes. Additional exemptions can apply to qualifying homeowners.
What is the Texas homestead exemption for homeowners age 65 or older in 2026?
A qualifying homeowner age 65 or older receives an additional $60,000 school-district residence homestead exemption in 2026. This is in addition to the general $140,000 school-district exemption, subject to the applicable eligibility rules.
What is the Texas homestead exemption for disabled homeowners in 2026?
A qualifying disabled homeowner can receive the additional $60,000 school-district residence homestead exemption in 2026. The Texas Comptroller notes that disability eligibility is tied to the statutory definition and supporting documentation may be required.
What is the Texas 10% homestead appraisal cap?
The Texas homestead appraisal limitation generally prevents the appraised value of a qualifying residence homestead from increasing by more than 10% per year after the limitation takes effect, subject to the statutory calculation, market value and qualifying new-improvement rules.
When does the Texas 10% homestead appraisal cap start?
The Texas Comptroller states that the appraisal limitation takes effect January 1 of the tax year following the year in which the homeowner qualifies for the residence homestead exemption.
When is the deadline to file a Texas homestead exemption?
The general Texas deadline for filing an exemption application is before May 1. Certain exemptions or circumstances can have different rules, so homeowners should check with the appraisal district responsible for the property.
Where do I file a Texas homestead exemption application?
You file the residence homestead exemption application with the county appraisal district responsible for the property. The Texas Comptroller provides Form 50-114, but the local appraisal district processes the application and determines eligibility.
Do I have to reapply for the Texas homestead exemption every year?
A homeowner generally does not need to file a new application every year simply because a new tax year begins when the exemption remains in effect, although the appraisal district can require an application or additional information in particular circumstances. Check your property record if you are unsure whether the exemption remains active.
Does the Texas homestead exemption reduce my home’s appraised value?
The homestead exemption reduces taxable value for the applicable taxing unit. It does not necessarily change the property’s market value or the appraisal district’s underlying estimate of the home’s value. The 10% appraisal limitation is a separate rule affecting the appraised value of qualifying homesteads.
Can I get a Texas homestead exemption if I bought my home after January 1?
Texas law can allow a qualifying owner who acquires property after January 1 to receive the general residence homestead exemption for the applicable portion of the tax year when the statutory conditions are met, including circumstances involving whether the previous owner received the same exemption. Contact the appraisal district for the specific property.
Who decides whether I qualify for a Texas homestead exemption?
The chief appraiser of the applicable appraisal district is responsible for determining whether the property qualifies for an exemption. The Texas Comptroller provides statewide guidance and forms but does not make the individual property eligibility determination.
Bottom Line: Texas Homestead Exemption Amount for 2026
For 2026, the headline number is $140,000: Texas school districts must provide that amount as the general residence homestead exemption for a qualifying primary residence.
But the full property-tax benefit is more complicated than one number. Local-option exemptions, the additional $60,000 school exemption for qualifying homeowners age 65 or older or disabled, the 10% homestead appraisal limitation, and other exemptions can materially change the final tax calculation.
The most reliable workflow is to obtain your official appraisal record, confirm the homestead exemption, identify every taxing unit, and compare the taxable values before estimating your savings.
Source basis: Texas Comptroller of Public Accounts property-tax exemption guidance, the January 2026 Texas Property Tax Basics publication, and applicable Texas property-tax provisions.