By MillRate USA · From the Texas Tax Code and the Comptroller · Last reviewed 2026-10-31
What you get
| Benefit | Who gives it | Amount |
|---|---|---|
| General homestead exemption | Every school district (required) | $140,000 off the home's value |
| Age 65+ or disabled | Every school district (required) | $60,000 more, so $200,000 in all |
| School tax ceiling, 65+ or disabled | Every school district | School taxes on the home can't rise above the amount in the first year you qualified |
| Local option exemption | Cities, counties and other units that choose to | Up to 20% of the home's value, at least $5,000 where offered |
| Farm-to-market or flood control | Counties that collect those taxes (required) | $3,000 |
| 10% appraisal cap | Applies to every homestead | The appraised value can rise by no more than 10% a year |
Because cities and counties choose their own exemptions, your home usually has a different taxable value for each unit on your bill. The school district's is lowest.
What it's worth
The exemption saves the school district's rate on $140,000. At the middle Texas school district rate for 2025, 0.9657 per $100, that's about $1,352 a year; at $200,000 for an owner 65 or older, about $1,931. Your own district's rate is on its page: start from your county, or a metro area: Houston area, Dallas–Fort Worth area, Austin area.
The exemption can't reduce a school district's taxable value below zero, so on a lower-value home the saving is capped at the tax the district would otherwise charge.
Who qualifies
- You own the home (including through some trusts and other ownership interests the law allows).
- It's your principal residence.
- You don't claim a homestead exemption on any other home, in Texas or anywhere else.
Bought this year? The Comptroller says buyers after January 1 can receive the general exemption for the part of the year they own the home, as long as the previous owner didn't receive it for that year.
How to apply
- Get Form 50-114, the Application for Residence Homestead Exemption, from your county appraisal district's website or the Comptroller.
- Attach a copy of your driver's license or state ID. Section 11.43(j) requires it, with narrow exceptions such as residents of care facilities.
- File it with your county's appraisal district, not the tax office. Most accept it online or by mail. The Comptroller's county directory lists each one.
You don't need to apply again each year. Under Section 11.43(c) of the Tax Code, a homestead exemption, once allowed, continues until the home changes ownership or your qualification changes, though the appraisal district can ask you to confirm it with a new application.
Deadlines, and claiming it late
The general deadline is before May 1 of the tax year. If you missed it, Section 11.431 requires the appraisal district to accept a late homestead application filed up to two years after the delinquency date for that year's taxes. If it's approved after your bill went out, the tax office corrects the bill, and refunds the difference if you've already paid.
Turning 65, or becoming disabled
Apply for the age 65 or older or disabled exemption with the same form, no later than one year after the date you qualify (Section 11.43(k)). Besides the extra $60,000, Section 11.26 freezes the school district's tax on your home at the amount it charged in the first year you qualified, unless you make improvements. A surviving spouse 55 or older can keep the 65+ exemption in some cases.
Disabled veterans
Disabled veterans receive a partial exemption based on their disability rating (Form 50-135), and veterans with a 100% service-connected disability rating, or rated unemployable, receive a total exemption on their homestead. Surviving spouses of veterans and of first responders killed in the line of duty can also qualify for a total exemption. Your appraisal district can confirm which applies.
Related
- When Texas property taxes are due, including installments for owners 65 or older
- Homestead exemptions in other states
- Texas property tax guide: appraisal, protests and the bill
Sources
- Texas Comptroller, Property Tax Exemptions
- Texas Tax Code, Chapter 11 (Sections 11.13, 11.26, 11.43, 11.431)
- Harris Central Appraisal District, the 10% homestead cap
This guide explains how the law works. It isn't legal or tax advice. Your appraisal district has the final word on your exemptions. Spotted an error? Email [email protected].