Benefit
Property Tax Exemptions
Property tax exemptions and appraisal caps for Texas homeowners, including expanded school tax relief and additional benefits for seniors, disabled persons, and veterans.
💰 Funding
General residence homestead exempts $100,000 of school district value plus local optional amounts
📅 Deadline
File Form 50-114 with county appraisal district between January 1 and April 30
📍 Location
Texas
🏛️ Source
Texas Comptroller of Public Accounts
Quick Facts
- Benefit type: Property tax exemption that reduces taxable appraised value.
- Base school tax exemption: $100,000 for a general residence homestead.
- Extra benefits: Additional exemptions for seniors, disabled homeowners, veterans, and survivors.
- Deadline: File Form 50-114 with your county appraisal district between January 1 and April 30.
- Where to apply: The appraisal district in the county where the property is located.
Program Overview
Texas does not have a state property tax. Property taxes are local, and exemptions reduce the taxable appraised value of qualifying property. The residence homestead exemption is the core benefit, with additional exemptions and local options that can further reduce taxes for eligible homeowners.
Core Eligibility Requirements
To claim a general residence homestead exemption, you must:
- Own and occupy the home as your principal residence on January 1.
- Have an ownership interest in the property.
- Not claim another homestead exemption in or outside Texas.
- Apply with the county appraisal district using required forms and identification.
Key Benefits
- General residence homestead: School districts must exempt $100,000 of value. Counties that levy farm-to-market or flood control taxes provide an additional $3,000 exemption. Local taxing units may add up to 20% of appraised value (minimum $5,000).
- Age 65+ or disabled: School districts must provide an additional $10,000 exemption, with possible local options (minimum $3,000).
- Disabled veterans and survivors: Partial or total exemptions based on disability rating and specific statutory provisions.
Special Situations
- Heir property: Additional affidavits and documentation are required if the homestead is inherited and the owner is not named on the deed.
- Surviving spouses: Specific exemptions apply for surviving spouses of disabled veterans, military members, or certain first responders killed in the line of duty.
Application Steps
- Gather documentation: Proof of ownership, residency, and identity.
- Complete the correct form: Form 50-114 for general residence homestead; other forms for specialized exemptions.
- Submit to the appraisal district: File between January 1 and April 30.
- Respond to follow-ups: Appraisal districts may request additional proof.
Documentation Checklist
- Proof of ownership and principal residence.
- Government-issued identification.
- Any required disability, veteran, or survivor documentation.
- Heir property affidavits and supporting records if applicable.