Texas Property Tax Exemptions
Learn which Texas property tax exemptions may lower your taxable value, who qualifies, how to file, and what benefits are available for homeowners, seniors, disabled people, and veterans.
A property tax exemption lowers taxable value; it does not change the market value shown by the appraisal district. The amount saved depends on the exemption, the taxing units that apply it, and local tax rates.
Six exemptions, clearly explained
The exemptions below have different eligibility rules, benefits and application forms. Some can be combined, while others apply only to a residence homestead or require the owner to choose between benefits. The county appraisal district's chief appraiser makes the final eligibility decision.
1.General residence homestead exemption
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What it is:Under Texas Tax Code Section 11.13, the general residence homestead exemption reduces the taxable value of a home that an individual owns and uses as a principal residence. A qualifying homestead may be a house, condominium, mobile or manufactured home, or a separately secured and occupied part of a structure. It may also include residential land and improvements—generally up to 20 acres—when the ownership requirements are satisfied.
Who may qualify:An individual with an ownership interest who occupies the property as a principal residence and does not claim another residence-homestead exemption in Texas or elsewhere. Certain trusts, heir-property owners and purchasers who qualify after January 1 may be eligible under additional rules.
Potential benefit:For the 2026 tax year, Section 11.13 provides a $140,000 school-district residence homestead exemption. A county also provides a $3,000 exemption for certain farm-to-market or flood-control taxes. Other taxing units may adopt a local-option exemption of up to 20% of appraised value, with a minimum benefit of $5,000 where that percentage exemption applies. Because local benefits vary, owners should confirm the exemptions shown by their county appraisal district.
How to apply:File Form 50-114, Application for Residence Homestead Exemption, or the appraisal district's approved filing process with the appraisal district in the county where the property is located. Identification and ownership documents may be required.
2.Age 65 or older residence homestead exemption
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What it is:This is an additional residence-homestead benefit for a qualifying owner who is age 65 or older. It is added to the general residence-homestead exemption for school-district taxes.
Who may qualify:An individual who is at least 65 years old, has an ownership interest in the home and uses it as a principal residence. The benefit applies for the entire year in which the owner turns 65 when the requirements are met.
Potential benefit:In addition to the general school-district exemption, Section 11.13 provides a $60,000 school-district exemption for a qualifying homeowner who is age 65 or older. Qualifying owners also receive a school-tax ceiling, subject to statutory adjustments such as new improvements. Cities, counties and other eligible taxing units may offer additional local exemptions or tax limitations.
How to apply:File Form 50-114 with the appraisal district. An appraisal district may apply the benefit automatically when it already has sufficient birth-date information, but owners should verify that the exemption appears on the appraisal record and tax bill.
3.Disabled-person residence homestead exemption
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What it is:This is an additional residence-homestead exemption for an owner who meets the Texas property-tax definition of a disabled person. It is different from the disabled-veteran exemption.
Who may qualify:Section 11.13 defines a disabled person by reference to eligibility for disability insurance benefits under the federal Old-Age, Survivors and Disability Insurance program. Receiving benefits from another program does not automatically establish eligibility, so the appraisal district may request Social Security or other supporting documentation.
Potential benefit:In addition to the general school-district exemption, Section 11.13 provides a $60,000 school-district exemption for a qualifying disabled homeowner. The owner may also receive a school-tax ceiling, while eligible local taxing units may adopt additional exemptions or tax limitations.
How to apply:File Form 50-114 with the appraisal district and provide the disability evidence the district requires. The benefit can apply for the entire year in which the owner qualifies.
4.Disabled-veteran property tax exemptions
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What it is:Texas provides several exemptions for veterans with qualifying service-connected disabilities. These provisions are separate from the disabled-person residence-homestead exemption and do not all apply to the same property.
Who may qualify:A Texas resident classified as disabled by the U.S. Department of Veterans Affairs or the applicable armed-services branch because of a service-connected disability. The required rating and property rules depend on the specific exemption.
Potential benefit:The standard disabled-veteran exemption may be applied to one property owned by the veteran, with the exempt amount based on the service-connected disability rating. Under Section 11.131, a veteran receiving 100% disability compensation who is rated 100% disabled or individually unemployable may qualify for an exemption of the total appraised value of the veteran's residence homestead. Section 11.132 also provides a percentage exemption for certain donated homesteads of partially disabled veterans.
How to apply:Use Form 50-135 for the standard disabled-veteran or survivor exemption under Tax Code Section 11.22. Use Form 50-114 for qualifying residence-homestead provisions, including the 100% disabled-veteran exemption. Submit the form and VA or military documentation to the appraisal district.
5.Surviving-spouse property tax exemptions
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What it is:Texas law allows certain surviving spouses to continue or receive a property-tax benefit connected with a deceased spouse. There is not one universal surviving-spouse exemption; eligibility depends on the deceased spouse's qualification and the applicable Tax Code provision.
Who may qualify:Texas has several separate surviving-spouse provisions. These may cover the spouse of a homeowner who qualified for an age-65 local exemption, a qualifying disabled veteran, a member of the U.S. armed services killed or fatally injured in the line of duty, an eligible first responder killed or fatally injured in the line of duty, or—beginning in 2026—certain veterans who died from a qualifying presumptive service-connected condition or disease.
Potential benefit:A qualifying spouse may continue an age-65 local exemption, receive or continue a disabled-veteran benefit, or receive a total residence-homestead exemption under certain military, veteran or first-responder provisions. When an eligible spouse later establishes a different Texas homestead, some statutes allow a dollar amount from the former exemption to transfer through a certificate issued by the former appraisal district.
How to apply:File the form required for the specific provision with the appraisal district. Many residence-homestead surviving-spouse claims use Form 50-114, while the standard disabled-veteran survivor benefit uses Form 50-135. Death, marriage, age, disability or service documentation may be required.
6.Temporary disaster exemption
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What it is:This temporary exemption can reduce the taxable value of qualifying property that sustains physical damage in a governor-declared disaster area.
Who may qualify:Qualified property must be located in a county included in the governor's disaster declaration and must be at least 15% physically damaged. Qualified property includes improvements to real property, certain manufactured homes and tangible personal property used for income production.
Potential benefit:The chief appraiser assigns a damage level. The exemption percentage is generally 15%, 30%, 60% or 100% according to the damage assessment, and the benefit is prorated for the number of days remaining in the tax year after the disaster declaration.
How to apply:File Form 50-312, Temporary Exemption Property Damaged by Disaster, with the county appraisal district no later than the 105th day after the governor declares the disaster area. Include photographs, repair estimates, insurance information or other documentation requested by the district.
Special homestead situations covered by Texas law
Temporary absence: A qualified home may retain its homestead status during an absence of less than two years when the owner does not establish another principal residence and intends to return. Separate protection applies when the absence is caused by qualifying military service or residence in a facility providing health, infirmity or aging-related services.
Trust and heir-property ownership: Certain beneficial interests in qualifying trusts and qualifying heir-property ownership may support a residence homestead claim when the statutory ownership and occupancy requirements are met.
Mixed residential use: Renting or using part of a structure for another purpose does not automatically remove homestead status from the entire property, although the exemption may not cover the value assigned to a primarily nonresidential portion.
Rebuilding after damage: A homestead exemption may continue while a replacement residence is constructed on the same land, subject to construction-start deadlines, maximum continuation periods and other requirements in Section 11.135.
These rules are fact-specific. Homeowners should verify current eligibility, forms and deadlines with the county appraisal district or a qualified Texas property-tax professional.
Own and occupy a home as your principal residence.
Are age 65 or older.
Meet the legal definition of a disabled person.
Are a Texas resident and a disabled veteran with a qualifying service-connected disability.
Are the qualifying surviving spouse of an eligible veteran, first responder, or homeowner age 65 or older.
Own qualifying property used for agricultural, charitable, religious, educational, or other exempt purposes.
Have a property that sustained qualifying disaster damage.
Compare the main exemptions
Use this overview to identify the most likely filing path, then confirm current rules with your appraisal district.
01General residence homestead
- Typical eligibility
- Individual owns and uses the home as a principal residence
- Potential benefit
- Mandatory school-district exemption plus possible local-option benefits
02Age 65 or older
- Typical eligibility
- Qualifying residence-homestead owner age 65+
- Potential benefit
- Additional school exemption and school-tax ceiling; local benefits may apply
03Disabled person
- Typical eligibility
- Qualifying disabled residence-homestead owner
- Potential benefit
- Additional school exemption and school-tax ceiling; local benefits may apply
04Disabled veteran
- Typical eligibility
- Texas resident with qualifying service-connected disability
- Potential benefit
- Partial exemption by disability rating; some veterans qualify for a total homestead exemption
05Surviving spouse
- Typical eligibility
- Meets the requirements for the applicable exemption
- Potential benefit
- May continue or receive certain benefits if statutory conditions are met
06Temporary disaster
- Typical eligibility
- Qualifying property damaged in a declared disaster area
- Potential benefit
- Temporary disaster exemption based on damage level and applicable law
Understand the benefit before you file
The Texas homestead exemption
The texas homestead exemption is a property tax benefit for an individual who owns and occupies a property as a principal residence. A qualifying home may be a house, condominium, or manufactured home, and the residence homestead may include up to 20 acres when the land is used for residential purposes connected with the home.
For school-district taxes, the general residential homestead exemption removes a state-mandated amount from the home’s appraised value. Local taxing units may offer additional percentage or fixed-dollar exemptions. Because local options vary, homestead exemption Texas savings are not identical in every city or county.
As of this document’s review date, school districts must provide a $140,000 exemption on a qualifying residence homestead. Counties that collect farm-to-market or flood-control taxes must provide a $3,000 exemption for that tax. A taxing unit may also adopt a local-option residence-homestead exemption of up to 20% of appraised value, with a minimum benefit of $5,000 when adopted.
Because exemption amounts can change through legislation or voter approval, confirm the current amount on the Texas Comptroller’s exemption page. Research reviewed July 20, 2026.Exemption ≠ appraisal cap
The residence-homestead exemption and the homestead appraisal cap are related but not identical. The exemption reduces taxable value; the cap limits annual increases in appraised value after the property qualifies, subject to Texas law and exceptions such as new improvements.
File with your appraisal district
Find the appraisal district
Find the appraisal district for the county where the home is located.
Complete the application
Complete Texas Comptroller Form 50-114, Application for Residence Homestead Exemption, or the appraisal district’s approved filing process.
Provide supporting documents
Provide the identification and supporting documents requested by the form. Make sure the property address and identification records are consistent, or include an allowed exception document.
File with the correct office
File with the appraisal district—not with the Texas Comptroller and not with the tax office that collects your bill.
Keep confirmation
Keep confirmation of filing and review the appraisal notice and tax bill to verify that the exemption was applied.
The Texas Comptroller states that the general filing deadline for exemption applications is before May 1. Residence-homestead rules allow certain late or prorated filings, so readers who missed the usual date should still contact the appraisal district rather than assume they have lost the benefit.
Check these details before you file
- Filing with the tax collector instead of the county appraisal district.
- Assuming the exemption transfers automatically when buying or moving to a new home.
- Claiming more than one principal-residence homestead.
- Using identification with a different address without providing an allowed supporting document.
- Leaving ownership, heir-property, trust, or manufactured-home documentation incomplete.
- Confusing an exemption application with a protest of the property’s appraised value.
- Failing to notify the appraisal district when ownership, occupancy, or eligibility changes.
Review both parts of the tax calculation.
A property tax exemption and a value protest address different parts of the tax calculation. An exemption removes qualifying value from taxation. A protest challenges the appraisal district’s value or another appealable action. A homeowner may benefit from checking exemptions and reviewing the appraised value each year. If the appraisal appears excessive, a Texas property tax protest—often described as a property tax appeal—may complement an exemption review. O’Connor’s property tax consultants provide property tax reduction services to help eligible owners challenge an assessed value.
Texas property tax exemption questions
What is a property tax exemption?+
It removes a fixed amount, a percentage, or all of a qualifying property’s appraised value from taxation. The exemption lowers taxable value rather than the appraisal district’s market value.
Where do I file for a Texas homestead exemption?+
File with the appraisal district in the county where the property is located. The Texas Comptroller publishes the official form, but the local chief appraiser decides eligibility.
Can I claim a homestead exemption on a rental property?+
Generally no. The general residence-homestead exemption applies to the home an individual owns and uses as a principal residence, not a property held only for rent or investment.
Can spouses claim homestead exemptions on two different homes?+
Spouses generally may claim only one residence homestead. Complex ownership, separation, or residency facts should be reviewed with the appraisal district or a qualified adviser.
Do I need to reapply every year?+
Usually not after approval, unless the chief appraiser requests a new application or the law requires updated information. Owners must report when eligibility ends.
What if I missed the usual filing deadline?+
Contact the appraisal district promptly. Texas law permits certain late and prorated residence-homestead filings, and the deadline depends on the exemption and tax year.
Can I keep the exemption if I temporarily move away?+
Possibly, if you do not establish another principal residence, intend to return, and meet the statutory absence rules. Longer exceptions may apply for military service or residence in a qualifying care facility.
Is the disabled-veteran exemption the same as the disabled-person exemption?+
No. They have different eligibility rules and may apply to different property. A qualifying veteran may be eligible for both under separate provisions.
Can multiple exemptions apply to the same home?+
Some benefits can be combined, while others require the owner to choose. The appraisal district should confirm which exemptions and local options apply.
Does O’Connor approve exemptions?+
No. The county appraisal district’s chief appraiser determines eligibility. O’Connor can help property owners review potential exemptions and separately assist with eligible property tax protests.
Sources reviewed
Research reviewed July 20, 2026.
Texas Tax Code §§ 11.13 and 11.131–11.136 — Residence homestead, disabled-veteran, surviving-spouse and replacement-structure provisions (client-provided statutory text; amendments and effective dates through January 1, 2026).
Legal-information note: This page provides general educational information, not legal or tax advice. Exemption amounts and eligibility rules may change, and the county appraisal district determines individual claims.