Texas Homestead Exemption: Meaning & Tax Savings

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Texas statewide homeowner guide • 2026 rules

What Is the Texas Homestead Exemption? 2026 Meaning, Rules & Tax Savings

A Texas homestead exemption reduces the property value that one or more local taxing units use to calculate property taxes on your qualifying principal residence.

It is not one statewide discount applied once to your entire tax bill. Texas school districts, counties, cities, junior colleges, hospital districts, MUDs and other local taxing units can apply different exemptions to the same home.

2026 quick answer: every Texas school district must exempt $140,000 of the appraised value of a qualifying residence homestead. If the qualifying homeowner is age 65 or older or disabled, the school district must provide an additional $60,000 exemption. Cities, counties, school districts and special districts can also adopt additional local-option exemptions.
The amounts changed recently. Texas voters approved constitutional changes on November 4, 2025 that increased the mandatory school general residence-homestead exemption to $140,000 and increased the additional mandatory school exemption for qualifying age-65-or-older or disabled homeowners to $60,000. Older pages still quoting $100,000 and $10,000 are outdated for 2026.
$140K School Homestead Mandatory statewide school exemption.
+$60K 65+ / disabled Additional mandatory school exemption.
Up to 20% Local option Can be adopted by qualifying taxing units.
10% Appraisal limit Annual capped-value formula after qualification.
April 30 Regular deadline General filing deadline before May 1.
$0 Government filing fee Apply directly with your appraisal district.
Understand the four separate benefits

What “Homestead Exemption” Really Means in Texas

1. Exemption Removes taxable value

Example: a $300,000 home receiving the $140,000 school exemption has $160,000 left before other applicable school exemptions or adjustments.

See Exemption Amounts →
2. Appraisal Cap Limits appraised-value growth

The residence-homestead appraisal limitation generally restricts the qualifying capped-value calculation to 10% annual growth plus qualifying new improvements.

Understand the 10% Cap →
3. Tax Ceiling Limits qualifying taxes

Age-65-or-older and disabled homeowners receive a school property-tax ceiling. Some cities, counties and junior colleges also adopt ceilings.

Understand Tax Ceilings →
4. Tax Deferral Postpones collection

Certain qualifying homeowners can defer property-tax collection, but deferred taxes remain a lien and interest can continue accruing.

Review Deferral Rules →
Do not add these four benefits together as if they were one exemption. An exemption reduces value. A cap limits qualifying appraised-value growth. A tax ceiling limits qualifying tax liability. A deferral postpones collection.
Texas Homestead Action Center Choose your task and jump directly to the procedure.
1 Understand
What property qualifies? 2026 exemption amounts Calculate savings Why values differ
2 Apply
Find your appraisal district Step-by-step filing Form 50-114 explained Deadlines & late filing
3 Special Ownership
Bought after January 1 Heir property Trust / co-owners Manufactured home
4 Extra Relief
65+ / disabled Veterans Tax deferrals Fire / disaster relief
Start with your situation

What Are You Trying to Do?

I own and live in my Texas home Find your county appraisal district and file Form 50-114 or its official online equivalent. I bought the home after January 1 You may qualify for prorated general Homestead benefits during the acquisition year. I missed April 30 Texas allows important late residence-homestead filing opportunities. My market value rose more than 10% That does not automatically mean the Homestead appraisal cap was violated. I turned 65 or qualify as disabled Check the additional $60,000 school exemption and school tax ceiling. I inherited the home Heir-property owners can have a special Homestead filing route. I am a disabled veteran Texas has separate veteran exemption categories, including a qualifying 100% exemption. My home was damaged or destroyed Check disaster, destroyed-by-fire and continuing-Homestead provisions.
Texas Tax Code definition translated into practical language

What Property Can Be a Texas Residence Homestead?

Under Texas Tax Code §11.13, a residence homestead generally includes a qualifying residential structure—or a separately secured and occupied part of a structure—used as an owner’s principal residence.

The statutory definition can also include the associated land and residential improvements, generally up to 20 acres, when the ownership requirements are satisfied.

House A conventional owner-occupied house can qualify.
Condominium or similar residence The law is focused on qualifying ownership and principal-residence use, not only detached houses.
Mobile / manufactured home Texas expressly includes a mobile home within the residence-homestead definition when statutory ownership requirements are satisfied.
Qualifying trust ownership A person can potentially qualify through a beneficial interest in a qualifying trust.
Separately occupied portion A separately secured and occupied portion of a structure can potentially fall within the definition.
Up to 20 acres Qualifying residential land and improvements can be included subject to the statutory ownership and residential-use requirements.
The core test: you need an ownership interest and you must use the property as your principal residence. You cannot claim the residence Homestead exemption on multiple principal residences in the same year.
Rental rooms and home businesses

Renting Part of Your Texas Home Does Not Automatically Eliminate Homestead

Texas law specifically recognizes that a qualified residence does not automatically lose its Homestead character merely because part of the structure is rented or used for another purpose.

However, the exemption does not apply to the value of a portion used primarily for purposes incompatible with the owner’s residential use.

Example

You own a property, live in the main residence and permanently use a distinct portion for a non-residential commercial purpose.

Homestead status may continue → non-residential portion can be excluded from exemption
Do not self-deny merely because you rent a room or operate a home business. Report the actual facts to the appraisal district and let the chief appraiser determine the qualifying portion.
Temporarily away from home?

You Can Sometimes Keep Texas Homestead While Temporarily Absent

A qualifying residence does not necessarily lose Homestead treatment when the owner temporarily stops living there.

Ordinary temporary absence The owner generally must avoid establishing another principal residence, intend to return and ordinarily be absent for less than two years.
Military service The ordinary two-year limit does not apply in the same way when the absence results from qualifying military service.
Health / aging facility The ordinary two-year limit also does not apply in the same way when the owner resides in a facility providing services related to health, infirmity or aging.
No second principal residence Establishing and claiming a different principal residence can destroy the basis for continuing the original Texas Homestead exemption.
Current January 2026 Texas Comptroller amounts

Texas Homestead Exemption Amounts for 2026

Exemption
2026 amount
Who provides it?
General residence Homestead
$140,000
Mandatory for Texas school districts.
General local-option Homestead
Up to 20% of appraised value
Optional for cities, counties, school districts and special districts; when adopted, statutory minimum treatment applies and the amount cannot be less than $5,000.
County farm-to-market / flood-control
$3,000
Mandatory for applicable county taxes authorized by the Texas Constitution.
Age 65 or older / disabled
Additional $60,000
Mandatory for school districts.
Local age-65 / disabled
Locally adopted; at least $3,000 when offered
City, county, school district or special district can adopt it.
100% disabled-veteran residence Homestead
100% of qualifying appraised value
Mandatory when statutory veteran requirements are satisfied.
There is no single “Texas Homestead exemption total.” The $140,000 school exemption, a city’s optional percentage exemption, a county exemption and a senior exemption apply to different taxing-unit calculations. They should not simply be added together and subtracted once from one statewide taxable value.
Why one Texas home can have several taxable values

Same $400,000 House — Different Taxable Values

Texas appraisal districts generally carry one appraised value, but each taxing unit can apply different exemptions.

The example below is intentionally illustrative. It shows how the mechanics work; it does not represent every Texas city, county or school district.

Texas homestead taxable value example for a 400000 dollar home A chart showing how a 400000 dollar Texas home can have different taxable values for a school district, county, city and special district because each taxing unit can apply different homestead exemptions. $400,000 Texas Homestead — Illustrative Taxable Values Example only — always check your local taxing units School $260K School + 20% option $180K City with 20% $320K Special district $400K School: $140K mandatory exemption. School + 20% example: $140K + $80K removed. City example: 20% × $400K = $80K removed. A special district may offer no general local Homestead exemption.
Illustration assumes no age, disability, veteran, cap, ceiling or other adjustment. Actual taxable values come from the appraisal district and the exemptions adopted by the property’s specific taxing units.
This is the key to understanding Texas property taxes: one home can have one market/appraised value but several taxable values.
Convert exemption into real tax savings

How Much Can a Texas Homestead Exemption Save?

A fixed-dollar exemption does not give you that amount in cash. It removes that amount from the value on which a particular taxing unit calculates tax.

$140,000 school exemption at a hypothetical 1.00% school tax rate
$140,000 × 1.00% = $1,400

Approximate annual school-tax reduction: $1,400.

$300,000 home

Appraised value: $300,000

School Homestead: $140,000

$300,000 − $140,000 = $160,000

School taxable value before other applicable adjustments: $160,000.

$500,000 home

Appraised value: $500,000

School Homestead: $140,000

$500,000 − $140,000 = $360,000

School taxable value before other applicable adjustments: $360,000.

Percentage exemption example

Appraised value: $400,000

Local taxing unit adopts 20% Homestead exemption

$400,000 × 20% = $80,000 exempt value
$400,000 − $80,000 = $320,000 taxable value
Your actual savings require the tax rate of each taxing unit. Use the county’s official property-tax database or Truth-in-Taxation page rather than multiplying everything by an assumed statewide rate.
The Texas Comptroller does not process your application

Find the Appraisal District That Handles Your Homestead

Homestead applications are filed with the appraisal district in the county where the property is located.

The Texas Comptroller publishes the law, forms and statewide guidance, but the local chief appraiser determines whether your property qualifies.

254
Texas Appraisal District & Tax Office Directory Official Comptroller directory covering all Texas counties.
Find My Texas Appraisal District
Open the official county directory above.
Select the county where the property physically sits. Do not rely only on the postal city. Cities such as Houston, Dallas, Austin-area communities and other metro locations can create county-boundary confusion.
Find “Appraisal District.” The listing gives the official website, phone and office information.
Open the appraisal district website.
Search your property. Use account number when available, otherwise owner or address.
Verify the parcel before filing. Match property location, owner information, legal description and account number.
Office shortcut:
Appraisal district = values, exemptions, agricultural appraisal, protests.
Tax assessor-collector = bills, payments, receipts, delinquent taxes.
County clerk = deeds and recorded documents.
Form 50-114 practical workflow

How to Apply for a Texas Residence Homestead Exemption

114
Current Texas Form 50-114 Residence Homestead Exemption Application • Rev. 02-26.
Open Official Form 50-114
Do not send Form 50-114 to the Texas Comptroller. File it with the appraisal district in each county where the property covered by the application is located.
Find the official appraisal district. Use the Texas Comptroller county directory or the official county CAD website.
Search your property before filing. Copy the appraisal account number and verify the correct parcel.
Check whether Homestead is already active. Look for current exemptions and prior-year exemption history when the appraisal district publishes it.
Use the appraisal district’s online Homestead system when available. Many large Texas districts allow electronic filing. Otherwise use the current Form 50-114.
Select every exemption category that actually applies. The current residence form includes General Residence Homestead, Disabled Person and Person Age 65 or Older / qualifying surviving-spouse information along with several special residence exemptions.
Enter the correct ownership percentage. Form 50-114 asks for ownership interests because partial ownership can affect exemption calculations in certain situations.
Enter the acquisition date. Use the date you obtained your ownership interest.
Enter the principal-residence occupancy date. This can differ from the closing date.
Provide the physical property address. The form specifically distinguishes a physical address from a P.O. box.
Attach the required identification. The ordinary route generally requires the Texas driver’s-license or Texas personal-ID documentation required by Tax Code §11.43, including the address-match rule unless an allowed exception applies.
Add ownership-specific evidence when required. Heir property, manufactured homes, trusts, unrecorded ownership, disability, surviving spouses and veteran claims can require additional documents.
Submit through the appraisal district’s official channel. Save the confirmation page, email receipt, stamped copy or mailing proof.
Verify approval. Texas does not require a chief appraiser to send an approval letter in every ordinary approved case. Recheck your appraisal record instead of assuming submission equals approval.
Save this Account number, completed application, supporting documents, filing confirmation and tax year.
Next action Recheck exemption status and then review taxable value separately for each taxing unit.
Current Form 50-114 decoded

Information the Texas Homestead Application Asks For

Appraisal district county County appraisal district processing the exemption.
Appraisal account number Use your exact local property-account identifier when known.
Late application? The current form asks whether you are filing late and which tax year(s) you seek.
Requested exemption type General Homestead, disabled, age 65 or older and other qualifying categories.
Previous Homestead The form asks about a prior residence exemption and possible transfer-related information.
Owner information Owner names, birth dates, identification information and ownership percentages.
Date acquired The date the applicant acquired the ownership interest.
Date occupancy began When the property became the applicant’s principal residence.
Physical property address Street location of the claimed Homestead—not merely a mailing P.O. box.
Legal description Requested when known; obtain it from appraisal/deed records rather than guessing.
Common cause of delayed applications

Texas Driver License / ID Address Requirement

Texas residence-homestead applications generally require a copy of the applicant’s driver’s license or state-issued personal identification certificate, and the address ordinarily needs to correspond to the property for which Homestead is claimed.

Updating the Texas driver-license address before filing can prevent an avoidable documentation problem.

Texas law contains special exceptions and alternative documentation for certain situations, including qualifying active-duty military households, residents of health/infirmity/aging facilities and certain protected-address cases.

Do not use another person’s ID, an old residence address or altered documentation merely to make the addresses appear to match. If an exception applies, use the statutory exception and supply the evidence requested by the appraisal district.
Regular deadline + two important late routes

Texas Homestead Exemption Filing Deadlines

January 1 The appraisal year starts. Many exemption and appraisal questions use January 1 status, although Texas now has important mid-year Homestead exceptions.
April 30 The ordinary residence-homestead application deadline is before May 1.
Mid-year buyer A buyer acquiring a qualifying residence after January 1 can have a separate filing period for the applicable partial-year exemption and generally must apply before the first anniversary of acquisition.
Late Homestead Tax Code §11.431 requires the chief appraiser to accept and approve or deny a late residence-homestead application filed no later than two years after the delinquency date for the Homestead taxes.
Veteran late filing Certain disabled-veteran exemptions can have a five-year late-filing period after the applicable tax delinquency date.
Missed April 30? Do not assume you permanently lost Homestead. Check the tax year, delinquency date and the specific exemption category, then file the late application promptly with the appraisal district.

What happens if a late application is approved?

Under Texas Tax Code §11.431, if the appraisal roll has already been approved and a late Homestead application is later granted, the appraisal district notifies the collector.

If the tax remains unpaid, the collector reduces the bill by the tax imposed on the exempted value. If qualifying taxes were already paid, the statute provides for a refund without requiring a separate ordinary refund application under that provision.

Important Texas buyer rule

Bought a Home After January 1? You May Not Need to Wait Until Next Year

Texas Tax Code §11.42(f) allows a person who acquires a property after January 1 to receive applicable residence-homestead exemptions for the portion of that tax year during which the owner qualifies when the preceding owner did not receive the same exemption for that tax year.

Search the property after closing. Confirm the appraisal account and prior exemption history.
Determine whether the previous owner received the same exemption. This matters for the partial-year rule.
Record your acquisition date.
Record when you began using the home as your principal residence.
File the Homestead application rather than automatically waiting for January.
For the acquisition-year route, watch the first-anniversary filing deadline.
The age-65-or-older and disabled exemptions have separate qualification-date rules and can apply to the full year in which the owner becomes qualified.
Buyer warning: do not estimate your future property tax by copying the seller’s prior bill. The seller may have had a Homestead cap, senior tax ceiling, veteran exemption or other benefit that will not transfer to you in the same way.
The 10% rule most homeowners misunderstand

Texas Homestead Appraisal Cap: It Does Not Cap Market Value at 10%

An appraisal district can show a market-value increase greater than 10%. The Homestead limitation applies to the qualifying appraised-value calculation.

General statutory formula
Prior Appraised Value + 10% + Qualifying New Improvements

The residence-homestead appraised value is generally limited to the lesser of the current market value or the applicable statutory cap calculation.

Texas residence homestead appraisal cap example Example showing a prior appraised value of 300000 dollars, current market value of 380000 dollars, and a capped appraised value of 330000 dollars where there are no qualifying new improvements. Market Value Can Rise Faster Than Capped Appraised Value Prior appraisal $300K Capped appraisal $330K +10% Current market $380K Illustrative only; qualifying new improvements change the statutory cap calculation.

When does the Homestead cap begin?

Texas law says the limitation takes effect on January 1 of the tax year following the first tax year the owner qualifies the property for a residence-homestead exemption.

For an owner receiving a partial-year Homestead after buying during the year, Texas law treats the owner as qualifying for cap purposes as of January 1 of the following tax year.

What counts as a new improvement?

A new improvement generally means an improvement made after the most recent appraisal that increases market value and was not included in the prior year’s appraised value.

Ordinary repair or maintenance is not automatically a new improvement. Texas also has special replacement-structure rules after certain casualty, wind or water damage.

When reviewing your appraisal notice, compare three numbers: market value → appraised/limited value → taxable value. Looking only at market value can make a correctly applied Homestead cap look like it is missing.
Additional 2026 relief

Texas Homestead Exemption for Age 65 or Older or Disabled Homeowners

Qualifying homeowners who are age 65 or older or disabled receive an additional mandatory $60,000 school-district Homestead exemption.

That amount is added to the $140,000 general school exemption.

School exemption before other local benefits
$140,000 General + $60,000 Age-65/Disabled = $200,000
Age 65 or older You must have an ownership interest, use the home as your principal residence and meet the age requirement.
Disabled person Texas uses the disability standard tied to eligibility for disability insurance benefits under the federal Old-Age, Survivors and Disability Insurance Act.
Local additional exemption Cities, counties, schools and special districts can adopt additional age-65-or-disabled Homestead exemptions of at least $3,000.
Qualification during the year The age-65-or-disabled exemption can apply for the entire tax year in which the homeowner becomes qualified.
A homeowner who qualifies for both age-65 and disability categories does not simply receive both from the same taxing unit. Texas law controls how the categories interact.
If you already receive the general residence Homestead and turn 65, the appraisal district may be able to grant the age-65 exemption without a new application when its records contain sufficient accurate birth-date information. Verify the account rather than assuming it happened automatically.
Often called the senior tax freeze

Texas School Tax Ceiling for Age-65-or-Older and Disabled Homeowners

The Texas school tax ceiling is different from a Homestead exemption. It limits qualifying school property-tax liability for an owner receiving an age-65-or-older or disabled residence-homestead exemption.

Exemption Reduces taxable value.
Appraisal cap Limits qualifying annual appraised-value growth.
Tax ceiling Limits qualifying school taxes.

The school tax ceiling is generally established using the school property tax due in the year the owner qualifies. If a later calculated school tax falls below the ceiling, the homeowner pays the lower amount.

“Frozen taxes” does not mean frozen market value. Your appraisal district continues to appraise the home, and market value can continue changing.

New improvements can change the ceiling

A major addition such as an added room or garage can increase the tax ceiling to account for the new improvement. Ordinary repairs and maintenance do not receive identical treatment.

Moving to another Texas homestead

Texas law allows a qualifying homeowner to transfer the percentage benefit of a school tax ceiling to a new qualifying Texas Homestead.

Simplified ceiling-transfer example

Old home’s ceiling tax: $1,000

School tax without ceiling: $4,000

$1,000 ÷ $4,000 = 25%

If tax on the new home would otherwise be $6,000, the new ceiling is calculated using the applicable transferred percentage:

25% × $6,000 = $1,500
Counties, cities and junior college districts can also adopt tax-ceiling provisions for qualifying age-65/disabled Homesteads. Check the local taxing units on your property account.
Inherited house with incomplete title paperwork

Texas Heir Property Owners Can Still Have a Homestead Filing Route

Heir property generally involves property acquired through a will, transfer-on-death deed or intestacy where at least one heir owner claims the property as a residence Homestead.

Texas law specifically prevents appraisal districts from treating an unrecorded conventional deed as an automatic barrier in every heir-property case.

Documents an heir-property applicant may need

Ownership affidavit Establish your ownership interest in the inherited property.
Prior owner’s death certificate Provide a copy when you are applying as an heir-property owner.
Recent utility bill Used as part of the statutory heir-property documentation.
Court-record citation, if available Include a reference to relevant court proceedings when one exists.
Other occupying heirs’ affidavits Other heir owners who occupy the property as their principal residence may need affidavits authorizing submission of the application.
Current Form 50-114-A Texas publishes Residence Homestead Exemption Affidavits for these special ownership situations.
AFF
Texas Form 50-114-A Official Residence Homestead Exemption Affidavits.
Open Homestead Affidavits
Do not self-deny because “my name is not on a new deed yet.” Explain the heirship to the appraisal district and use the specific heir-property evidence Texas law permits.
Trusts and shared ownership

Can a Texas Home in a Trust Still Receive Homestead?

Potentially yes. Texas defines a residence Homestead to include qualifying property owned through a beneficial interest in a qualifying trust.

The trust arrangement generally must give the qualifying trustor or beneficiary the legally sufficient right to occupy the residence under the statutory requirements.

Do not transfer a property out of a trust solely because a generic website says “trusts cannot receive Homestead.” Review the trust instrument with the appraisal district—and obtain legal advice if the ownership language is unclear.

What if several people own the home?

Texas has specific rules for joint, community and successive owners. Multiple owners do not each receive a duplicate full version of the same exemption for the same home and taxing unit.

Partial ownership can require allocation based on ownership interest, while community-property and heir-property provisions contain their own statutory rules.

Mobile and manufactured homes

Can a Manufactured Home Receive the Texas Homestead Exemption?

Yes, when the ownership, occupancy and documentation requirements are met.

Texas Tax Code §11.432 provides a specific route for manufactured-home Homestead qualification.

Statement of ownership The Texas Department of Housing and Community Affairs manufactured-housing ownership record can establish the applicant’s ownership.
Purchase evidence A sales-purchase agreement, applicable contract or payment receipt can be relevant under the statutory documentation route.
Land can qualify When the applicant owns the land and occupies the manufactured home as a principal residence, the land can qualify under the manufactured-home Homestead rules.
Real vs personal property classification Texas law provides Homestead benefits in qualifying circumstances regardless of certain real/personal-property listing distinctions for the home.
Manufactured-home ownership and land ownership can be recorded separately. Identify both before filing rather than assuming the conventional deed record tells the whole story.
Veteran exemptions are separate categories

Texas Disabled Veteran Homestead Exemptions

Texas has several veteran-related property-tax exemptions. The correct benefit depends on the disability rating and statutory category.

VA disability rating
Standard §11.22 exemption
Important distinction
10%–29%
Up to $5,000
Partial veteran exemption.
30%–49%
Up to $7,500
Partial veteran exemption.
50%–69%
Up to $10,000
Partial veteran exemption.
70%–100%
Up to $12,000
Do not confuse this with the separate §11.131 total Homestead exemption.

100% disabled veteran residence Homestead

A disabled veteran who meets the separate requirements of Texas Tax Code §11.131 can receive an exemption from taxation of the total appraised value of the qualifying residence Homestead.

The veteran generally must receive 100% disability compensation due to a service-connected disability and have the qualifying VA rating or individual-unemployability status described by Texas law.

The 2025 constitutional amendments also created/expanded additional surviving-spouse protection involving certain veterans whose death resulted from a qualifying presumed service-connected condition or disease. Use the current appraisal-district form for the exact surviving-spouse category.
VA
Texas Disabled Veteran Exemption FAQ Official Comptroller explanation of veteran exemption categories.
Open Veteran Exemption Guide
Benefits can continue after death

Texas Homestead Benefits for Certain Surviving Spouses

Texas has several different surviving-spouse provisions. Do not treat them as one universal rule.

Age-65 exemption continuation A surviving spouse who is at least 55 can potentially continue the deceased spouse’s qualifying age-65 local Homestead benefit when the statutory ownership, residence and timing requirements are satisfied.
Tax ceiling continuation A qualifying surviving spouse age 55 or older can potentially continue the deceased spouse’s school tax ceiling.
100% disabled-veteran surviving spouse The total Homestead exemption can continue in qualifying circumstances when remarriage, residence and ownership conditions are met.
Military / first-responder survivor exemptions Texas also provides separate total Homestead exemptions for certain surviving spouses of qualifying service members and first responders.
Survivor benefits depend heavily on the exact exemption category. Use the current appraisal-district application rather than assuming all surviving-spouse rules use age 55, the same remarriage rule or the same transfer procedure.
Payment relief is not tax forgiveness

Texas Homestead Tax Deferrals: Two Different Tools

Age 65 / Disabled / Qualifying Veteran Deferral Broader collection deferral

Tax Code §33.06 can allow qualifying owners to defer collection of current or delinquent taxes on the residence Homestead.

Appreciating-Homestead Deferral Growth-related deferral

Tax Code §33.065 can defer delinquent tax on the portion of appraised value exceeding 105% of the prior year’s appraised value plus qualifying new improvements.

Tax Lien Remains Debt is postponed

A deferral does not remove the property-tax lien or turn the tax into a permanent exemption.

Interest Continues Read the correct statute

The age-65/disabled/qualifying-veteran §33.06 deferral currently uses a 5% annual interest rate during the deferral period.

Do not choose a tax deferral simply because it lowers today’s payment. Deferred taxes and applicable interest can become due when the qualifying ownership/occupancy ends and can reduce equity available at sale or to heirs.
DEF
Texas Property Tax Collection Forms Includes Form 50-126 and Form 50-274 tax-deferral affidavits.
Open Official Deferral Forms
2026 fire exemption + disaster relief

Texas Homestead Damaged by Disaster or Destroyed by Fire

1. Governor-declared disaster exemption

Texas Tax Code §11.35 can provide a temporary exemption when qualifying property in a governor-declared disaster area is at least 15% physically damaged.

Damage level
Physical damage
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%
The disaster exemption application is generally due no later than 105 days after the governor declares the disaster area. The benefit is prorated for the applicable portion of the year.

2. Residence Homestead completely destroyed by fire

Beginning in 2026, Texas Tax Code §11.351 provides a separate temporary exemption for the improvement portion of a residence Homestead that:

  • is completely destroyed by fire;
  • was a habitable dwelling immediately before the fire; and
  • remains uninhabitable for at least 30 days.
Fire deadline: Form 50-339 and supporting documentation must be filed with the local appraisal district no later than 180 days after the fire.
FIRE
Form 50-339 Temporary Exemption for a Residence Homestead Destroyed by Fire.
Open Fire Exemption Form

3. Continuing ordinary Homestead while rebuilding

Texas also allows continuation of ordinary residence-Homestead treatment in certain cases where the structure becomes unusable or uninhabitable because of casualty, wind or water damage and the owner intends to rebuild and return.

Outside the special disaster extension, construction or qualifying site preparation generally must begin within one year and continuation generally cannot last more than two years.

For property in a governor-declared disaster area that meets the statutory conditions, the construction-start and continuation periods can extend to as much as five years.

TX
Texas Property Taxes in Disaster Areas Official disaster, fire, rebuilding and tax-ceiling guidance.
Open Texas Disaster Guidance
Submission is not proof of approval

How Do You Know Your Texas Homestead Exemption Was Approved?

Texas Comptroller guidance says chief appraisers must send written notice when an exemption application is modified or denied, but a separate written approval notice is not required in every ordinary approved case.

Save the submission confirmation.
Return to the official appraisal-district property record.
Select the correct tax year.
Find the Exemptions section.
Review each taxing unit’s taxable value. School, county, city and special districts can differ.
If the exemption is missing, contact the appraisal district. Have your account number, tax year and submission confirmation ready.

Application denied?

A property owner can protest a chief appraiser’s exemption determination to the local Appraisal Review Board (ARB).

Read the denial notice immediately. Homestead eligibility disputes and ordinary market-value protests can have different facts, evidence and filing triggers.
Homestead is not normally an annual subscription

Do You Have to File Texas Homestead Every Year?

Generally, no.

Once a qualifying residence-homestead exemption is allowed, it normally continues until ownership changes, eligibility changes or the chief appraiser lawfully requires a new application to confirm qualification.

Do not pay a company to “renew” a normal Homestead exemption every year. First check your official appraisal-district record.
If the appraisal district sends an official reapplication or requalification notice, do not ignore it. Verify the notice directly with the appraisal district and respond through an official channel.
Do not claim multiple principal residences

Texas Can Impose Serious Consequences for Improper Multiple Homesteads

A residence-Homestead applicant must state that the applicant does not claim a residence-Homestead exemption on another principal residence in Texas or outside Texas.

Texas delinquency law includes an enhanced penalty in certain situations where an exemption is cancelled because the property was not the owner’s principal residence and the owner improperly received exemptions for multiple additional residence Homesteads.

Principal residence is a factual requirement—not merely a tax preference. If you own several homes, identify the one that actually satisfies the Texas principal-residence requirements instead of submitting Homestead claims to several appraisal districts.
The statewide $140K is only the starting point

How to Find Your City’s, County’s and School District’s Extra Homestead Exemptions

Open your appraisal-district property account.
List every taxing unit shown on the account. Common categories are school district, county, city, hospital district, junior college, MUD, ESD and other special districts.
Review the exemption amount for each unit.
Open your county’s property-tax database / Truth-in-Taxation site.
Find the adopted current tax rate for each taxing unit.
Calculate savings separately. Do not use one combined exemption total against one combined tax rate.
TNT
Texas Property-Tax Rate Resources Statewide taxing-unit rate and Truth-in-Taxation information.
Open Texas Tax Rate Resources
Texas buyer due diligence

Buying a Texas Home? Rebuild the Tax Estimate From Your Own Eligibility

Confirm the county. Postal city does not always identify the correct appraisal district.
Search the appraisal account. Review market value, appraised value, exemptions and taxing units.
Identify the seller’s benefits. Homestead, senior ceiling, disability, veteran or capped value can make the seller’s bill unusually low.
Use your own Homestead eligibility. Do not assume every seller exemption transfers.
Check local-option exemptions. City, county and special-district treatment can vary dramatically.
Use current tax rates. Estimate each taxing unit separately.
A seller’s $4,000 tax bill does not prove your future bill will be $4,000. This is particularly important when the seller is age 65+, disabled, a disabled veteran or has owned the Homestead long enough to accumulate a large cap difference.
Practical Texas filing details

Texas Homestead Details That Save Time and Prevent Errors

Use the appraisal account number whenever possible. It is usually a better identifier than an owner’s name or formatted address.
The state does not collect a Texas property tax. Property taxes are locally assessed and locally administered.
File with the appraisal district—not the tax collector. The tax collector cannot grant a Homestead exemption.
The $140,000 exemption is school-specific. Do not assume the county or city also deducts $140,000.
Check for an optional 20% local exemption. Some cities, counties, schools and special districts adopt one; others do not.
A market-value jump over 10% can be legal. Check capped/appraised value before concluding the Homestead cap failed.
Missing April 30 does not always end your claim. The ordinary late Homestead provision can extend through two years after the taxes’ delinquency date.
A mid-year buyer can qualify. Texas now provides a partial-year route when the statutory requirements are met.
Inherited ownership has a special pathway. Do not assume a conventional new deed is always required before applying.
Trust ownership does not automatically destroy Homestead. A qualifying trust can satisfy Texas ownership rules.
Do not confuse exemption with tax ceiling. One removes value; the other limits qualifying tax liability.
Deferral is not forgiveness. Deferred taxes remain a lien and can accrue interest.
Fire victims have a new 2026 route. Form 50-339 has a 180-day filing period for a qualifying Homestead improvement completely destroyed by fire.
Verify approval after filing. Do not assume an uploaded form automatically means the exemption is active.
Continue from statewide law to the local appraisal district

Popular Texas County Property Guides on County-CAD.us

Texas law sets the statewide baseline, but each county appraisal district uses its own search system, filing portal, local forms, status tools and office procedures.

Dallas County CAD

DCAD property search, Homestead status, GIS, values, taxes and Dallas appraisal workflow.

Dallas County CAD Guide
Tarrant County CAD

Tarrant Appraisal District property search, exemptions, dashboard, protests and Fort Worth-area tax routing.

Tarrant County CAD Guide
Harris County CAD

HCAD owner/address search, exemptions, maps, appraisal values, Houston-area county routing and taxes.

Harris County CAD Guide
Bexar County CAD

BCAD property search, San Antonio-area Homestead filing, GIS and property-tax workflow.

Bexar County CAD Guide
Travis County CAD

TCAD records, Austin-area exemptions, appraisal values, protests and tax-office routing.

Travis County CAD Guide
Fort Bend County CAD

FBCAD Homestead filing, Quick Ref property search, taxable values, MUD considerations and Fort Bend taxes.

Fort Bend County CAD Guide
Primary Texas government resources

Official Texas Homestead Resources

Texas Property Tax Exemptions

Current $140,000 school Homestead, $60,000 senior/disabled exemption, local-option rules, inherited Homestead and veteran exemptions.

Open Texas Exemption Guide
Residence Homestead Exemption Data — January 2026

Current state table identifying mandatory and local-option residence-Homestead exemption amounts.

Open 2026 Exemption Table
Current Form 50-114

Official Texas Residence Homestead Exemption Application, current Rev. 02-26.

Open Form 50-114
Form 50-114-A

Residence Homestead Exemption Affidavits for special ownership and heir-property situations.

Open Homestead Affidavits
Texas Appraisal District Directory

Find the official CAD, tax office and active taxing units for every county.

Find My Appraisal District
Texas Valuing Property Guide

Residence-Homestead 10% appraisal limitation, market value, new improvements and current appraisal rules.

Open Appraisal Cap Guidance
Texas Property-Tax Forms

Homestead, veteran, disaster, tax-deferral and tax-ceiling forms.

Open All Property-Tax Forms
Texas Disabled Veteran FAQ

Current service-connected disability brackets and total Homestead exemptions.

Open Veteran FAQ
Texas Disaster Property-Tax Guide

Disaster exemption, 2026 destroyed-by-fire exemption, rebuilding and continuing-Homestead rules.

Open Disaster Guide
Texas Tax Rates & Levies

State-published taxing-unit rate data for estimating exemption savings.

Open Tax Rates
Texas Tax Code — Chapter 11

Residence Homestead definitions, exemptions, applications, late filing and special exemption laws.

Read Chapter 11
Texas Tax Code — Chapter 23

Residence-Homestead appraisal limitation and valuation rules.

Read Chapter 23
Editorial verification: August 22, 2026. The statewide amounts, current Form 50-114, appraisal limitation, late filing, heir property, veteran exemptions, tax-ceiling framework, disaster relief and 2026 destroyed-by-fire exemption were checked against current Texas Comptroller and Texas statutory sources.
Do these before leaving

Texas Homestead Exemption Checklist

Confirm the county where the property sits.
Open the official appraisal district.
Search and save the property account number.
Check whether Homestead is already active.
Confirm ownership and principal-residence dates.
Update Texas ID address when required.
Use Form 50-114 or the CAD’s official online system.
Add special heir, trust, disability or veteran evidence.
If late, identify the exact tax year and delinquency date.
Verify approval after filing.
Check each taxing unit’s taxable value separately.
Check the Homestead cap separately from the exemption.
If 65+ or disabled, verify the tax ceiling.
Use current local tax rates to calculate real savings.
Independent-site notice

About This Texas Homestead Guide

County-CAD.us is an independent informational website. It is not affiliated with the Texas Comptroller of Public Accounts, a county appraisal district, an Appraisal Review Board, a county tax assessor-collector, city, school district, county clerk or another Texas government agency.

County appraisal districts make official exemption and appraisal determinations. Local taxing units adopt optional exemptions and tax rates. Tax assessor-collectors and other designated collectors calculate and collect the resulting taxes.

Ownership, trusts, heirship, disability, veteran eligibility, tax deferrals and surviving-spouse rights can be fact-specific. This guide provides educational property-tax information and does not replace legal or individualized tax advice.

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Sources & Methodology

See how official CAD records, Texas statutes, Comptroller resources and government forms are prioritized.

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Editorial Policy

Review verification, correction and update practices.

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Report an Outdated Rule

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10 Texas Homestead questions

Texas Homestead Exemption FAQs

1. What is a Homestead Exemption in Texas?

A Texas residence Homestead exemption removes part or, for certain qualifying exemptions, all of a principal residence’s appraised value from taxation by applicable local taxing units. The ordinary statewide school-district exemption is $140,000 in 2026. Homestead status can also make a residence eligible for the Texas 10% appraisal-value limitation and, for qualifying age-65-or-older or disabled homeowners, a school property-tax ceiling.

2. How much is the Texas Homestead Exemption in 2026?

Texas school districts must provide a $140,000 general residence-Homestead exemption in 2026. A qualifying homeowner who is age 65 or older or disabled receives an additional mandatory $60,000 school exemption. Cities, counties, school districts and special districts can also adopt local-option Homestead exemptions of up to 20% of appraised value, subject to Texas statutory minimum rules. Local exemption amounts therefore vary.

3. Who qualifies for the Texas Homestead Exemption?

An individual generally must have a qualifying ownership interest in the property and use it as the individual’s principal residence. The applicant must state that another residence-Homestead exemption is not being claimed on another principal residence. Texas also has special rules for qualifying trusts, heir property, manufactured homes, temporary absences and certain shared-ownership situations.

4. Where do I apply for a Texas Homestead Exemption?

File with the appraisal district in the county where the property is located. Do not file the Homestead application with the Texas Comptroller or ordinary county tax collector. Use the Texas Comptroller’s county directory to find the correct appraisal district, search your property, then use the district’s official online Homestead process or current Form 50-114.

5. What is the Texas Homestead Exemption deadline?

The ordinary filing deadline is April 30, because Texas law generally requires applicable exemption applications before May 1. Missing April 30 does not necessarily eliminate a residence-Homestead claim. Tax Code §11.431 generally allows a late residence-Homestead application up to two years after the delinquency date for the taxes on the Homestead. A qualifying person who buys a property after January 1 also has a separate partial-year filing rule.

6. Does the Texas Homestead Exemption prevent my property value from increasing more than 10%?

No. The appraisal district can increase the property’s market-value estimate by more than 10%. The residence-Homestead appraisal limitation generally limits the qualifying appraised value to the lesser of market value or the previous year’s appraised value plus 10% plus the market value of qualifying new improvements. The limitation generally begins January 1 of the tax year after the first year the owner qualifies the property for a residence-Homestead exemption.

7. Can I get a Texas Homestead Exemption if I buy the home after January 1?

Potentially yes. Texas Tax Code §11.42(f) allows a person acquiring a property after January 1 to receive applicable residence-Homestead exemptions for the qualifying portion of that tax year when the previous owner did not receive the same exemption for that year. The applicant generally must file for that acquisition-year treatment before the first anniversary of the acquisition date.

8. What extra Homestead benefits are available to Texans age 65 or older or disabled?

A qualifying age-65-or-older or disabled homeowner receives the $140,000 general school Homestead exemption plus an additional mandatory $60,000 school exemption. The owner also qualifies for a school property-tax ceiling. Cities, counties, school districts and special districts can adopt additional local exemptions, and counties, cities and junior college districts can adopt their own qualifying tax-ceiling provisions.

9. Can inherited property qualify for a Texas Homestead Exemption if my name is not on a new deed?

Potentially yes. Texas has a specific heir-property Homestead process. An heir who is not identified as the owner in the ordinary recorded instrument can provide an ownership affidavit, the prior owner’s death certificate, the property’s recent utility bill and a citation to any relevant court record if available. Other heir owners occupying the property as a principal residence may need affidavits authorizing the application. Texas Form 50-114-A provides the applicable Homestead affidavits.

10. Do I have to file the Texas Homestead Exemption every year?

Generally no. Once an eligible residence-Homestead exemption is allowed, it normally continues until ownership changes, qualification changes or the chief appraiser lawfully requires a new application to verify ongoing eligibility. Homeowners should still check the current appraisal record each year, especially after a purchase, ownership change, move, trust transfer, age-65 qualification or appraisal-district requalification notice.

Free County CAD Property Tax Assistant

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This sitewide tool helps homeowners, buyers, sellers and investors understand property tax numbers before they check the official county appraisal district or tax office. It runs in your browser, does not collect personal data and gives practical next steps after each calculation.

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Estimate annual tax using property value, assessment ratio, exemptions and local tax rate.

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Estimate how much a homestead, senior, disabled, veteran or local exemption may reduce annual tax.

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Estimate monthly property tax, insurance, HOA and reserve cushion. Useful for buyers and homeowners comparing affordability.

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Estimate possible savings if your appraised value is reduced after a protest, evidence review or correction.

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Estimate how a value increase or appraisal cap may affect taxable value. Rules vary by state, county and exemption status.

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Estimate a more realistic monthly ownership cost by adding mortgage, property tax, insurance and HOA.

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