Texas homestead exemption

Property tax relief for owner-occupied homes, tax year 2026

Every Texas school district gives a $140,000 residence homestead exemption, and any city, county or other taxing unit may add up to 20 percent of your home's value. File with your county appraisal district, generally by April 30.

State law sets the school district amounts, and each city, county or special district chooses whether to add its own exemption. The exemption comes off your home's appraised value before taxes are figured. You apply with the appraisal district in the county where the home is, not with the Comptroller.

Exemptions at a glance

Exemption	Amount	Who qualifies
General residence homestead exemption	$140,000 of appraised value for school district taxes; optional local exemption of up to 20 percent of value, at least $5,000 source	Owners who use the home as their principal residence.
Age 65 or older exemption	Additional $60,000 for school district taxes; optional local exemption of at least $3,000 from other taxing units source	Homeowners age 65 or older. A surviving spouse age 55 or older may keep the benefit in some cases.
Disabled person exemption	Additional $60,000 for school district taxes; optional local exemption of at least $3,000 from other taxing units source	Homeowners who meet the Social Security definition of disabled.
Disabled veteran exemptions	Partial exemption set by VA disability rating; total exemption of the home's value for a veteran rated 100 percent disabled or unemployable source	Disabled veterans, and certain surviving spouses and children. A veteran with a 100 percent service-connected rating or 100 percent individual unemployability rating gets a total exemption on a residence homestead.
Surviving spouse exemptions	Total exemption of the home's value in several cases source	Unmarried surviving spouses of a service member killed in action, of a first responder killed in the line of duty, of a 100 percent disabled veteran, or of a veteran who died of a qualifying condition.

General residence homestead exemption: You must have an ownership interest in the home and live in it as your principal residence, and you cannot claim a homestead exemption on another home in or outside Texas.

Age 65 or older exemption: You must be 65 or older, own the home and live in it as your principal residence. A surviving spouse must have been 55 or older when the qualifying spouse died and must still live in the home.

Disabled person exemption: The disability must meet the definition used for federal disability insurance benefits; benefits from other programs do not automatically qualify you. An eligible person 65 or older can receive both exemptions in the same year, but not from the same taxing units.

Disabled veteran exemptions: The amount depends on the rating issued by the Department of Veterans Affairs or the branch of service. The partial exemption can be applied to any one property the veteran owns, using Form 50-135. The total exemption applies to the residence homestead and uses Form 50-114.

Surviving spouse exemptions: The spouse must not have remarried, and the property must remain the spouse's residence homestead. Apply on Form 50-114 with supporting documents.

How to file

Where: File with the appraisal district office in each county where the property is located; do not send the form to the Comptroller.
Deadline: April 30. Generally the application and documents are due no later than April 30 of the year you want the exemption, and a late application is allowed up to two years after the deadline. source
Form: Form 50-114, Residence Homestead Exemption Application
Renewal: If the chief appraiser grants the exemption you do not need to reapply each year unless the chief appraiser requires it, but you must notify the appraisal district in writing before May 1 of the year after your right to it ends.

If you just bought

If you buy after January 1, you can receive the general residence homestead exemption for the rest of that tax year as soon as you qualify, as long as the previous owner did not receive the same exemption for that year. File Form 50-114 with the appraisal district once you are living in the home as your principal residence. source

Caps and freezes

Homestead appraisal cap: After you first qualify, your home's appraised value cannot increase more than 10 percent a year, apart from new improvements, and the cap starts January 1 of the year after you qualify. source
School tax ceiling for owners 65 or older or disabled: A school district cannot raise the total school tax on your home once you qualify, generally holding it at the amount imposed in the year you first qualified, unless you improve the home. source

By county

Cities, counties and special districts choose their own homestead percentage, over-65 and disabled amounts and tax freezes, so your total exemption depends on every taxing unit on your bill; open your county page for local rates.

Property tax by county in Texas →

Frequently asked questions

What is the homestead exemption in Texas?

When is the deadline to file for a homestead exemption in Texas?

April 30. Generally the application and documents are due no later than April 30 of the year you want the exemption, and a late application is allowed up to two years after the deadline.

Is there a senior or over-65 homestead exemption in Texas?

Age 65 or older exemption: Additional $60,000 for school district taxes; optional local exemption of at least $3,000 from other taxing units. Homeowners age 65 or older. A surviving spouse age 55 or older may keep the benefit in some cases. You must be 65 or older, own the home and live in it as your principal residence. A surviving spouse must have been 55 or older when the qualifying spouse died and must still live in the home.

Sources

Checked November 14, 2026 for tax year 2026. Amounts set by local taxing units can differ; the county pages list them where we have them.

General information, not tax advice. Confirm the amount and deadline with Texas Comptroller of Public Accounts, Property Tax Assistance Division or your county office.

Homestead exemptions by state