Texas property tax • 2026 exemption amounts & savings
How Much Is the Homestead Exemption in Texas in 2026?
For 2026, a qualifying Texas residence homestead receives a $140,000 mandatory exemption from school-district property taxes. This means a home with a $300,000 appraised value is generally taxed by the school district as though its value were $160,000 before considering any other exemption.
If the qualifying homeowner is age 65 or older or disabled, Texas school districts provide an additional $60,000 exemption. That can bring the mandatory school exemption to $200,000.
Mandatory school-district general residence homestead exemption. Local taxing units can provide additional exemptions.
2026 statewide amounts
Texas Homestead Exemption Amounts at a Glance
Mandatory for qualifying residence homesteads taxed by Texas school districts.
Additional mandatory school-district exemption for a qualifying homeowner.
Cities, counties, school districts and special districts can adopt this optional exemption.
If a taxing unit adopts the percentage exemption, the exemption cannot be less than $5,000.
Applies for qualifying county farm-to-market road or flood-control taxes when collected.
Qualifying veterans can receive an exemption from taxation of the residence homestead’s total appraised value.
The $140,000 school exemption is statewide, but cities, counties, school districts and special-purpose districts can adopt additional local exemptions. Two Texas homeowners with the same appraised value can therefore have different taxable values and different dollar savings.
Statewide structure
2026 Texas Residence Homestead Exemption Table
| Exemption | Taxing unit | Amount | Mandatory? |
|---|---|---|---|
| General Residence Homestead | School district | $140,000 | Yes |
| General Residence Homestead | City, county, school district or special district | Up to 20% of appraised value, but at least $5,000 if adopted | Local option |
| Farm-to-Market Road / Flood Control | County | $3,000 | If the qualifying county tax is collected |
| Age 65 or Older | School district | Additional $60,000 | Yes |
| Disabled Person | School district | Additional $60,000 | Yes |
| Age 65 or Older / Disabled Local Option | City, county, school district or special district | Amount adopted locally, but at least $3,000 | Local option |
A local percentage exemption is added to other residence-homestead exemptions for which the property qualifies. Each taxing unit makes its own decision, so always check the exemptions shown for each jurisdiction on your property account.
Simple example
What Does a $140,000 Homestead Exemption Actually Mean?
The school district applies its tax rate to the $160,000 taxable value, not the original $300,000, before considering any additional exemptions that may apply.
Your appraisal district can still show a $300,000 market value. Homestead exemptions are deducted later when each taxing unit’s taxable value is calculated.
Official Texas example
How Multiple Texas Homestead Exemptions Can Stack
The Texas Comptroller’s current residence-homestead publication gives a useful example of a homeowner whose property has an $300,000 appraised value and who is 68 years old.
The $140,000 and qualifying $60,000 exemptions are statewide mandatory school benefits. The 15% and $3,000 amounts in this example are locally adopted benefits used by the Comptroller to illustrate how different exemptions can combine.
Visual explanation
Texas School Homestead Exemption: $140,000 vs. $200,000
Why savings differ by address
Texas Local-Option Homestead Exemptions
The statewide school exemption is only part of the picture. Texas law allows individual taxing units to adopt an additional general residence homestead exemption of up to 20% of appraised value.
Depends on whether the county adopted the local percentage exemption.
A city can independently set its own percentage.
This can be added to the mandatory $140,000 school exemption.
MUDs and other eligible taxing units can have different exemption policies.
$400,000 × 20% = $80,000 local exemption
If a taxing unit adopts the percentage exemption and the percentage calculation produces less than $5,000, the exemption is still at least $5,000, subject to the value available to exempt.
Texas taxing units decide whether to provide the optional percentage exemption and at what percentage. Do not copy a neighbor’s tax statement or an old online chart without checking your current property account.
Property-specific calculation
Why Two Texas Homeowners Can Receive Different Savings
A Texas tax bill can contain several taxing jurisdictions, each with its own taxable value, exemptions and tax rate.
One jurisdiction might grant a 20% local homestead exemption while another grants none. Your tax account can therefore show different taxable values for the same home on the same tax bill.
Basic eligibility test
Who Qualifies for a Texas Residence Homestead Exemption?
You must own the property or hold another qualifying ownership interest recognized under Texas residence-homestead law.
A second home, vacation home or ordinary investment property does not qualify as your residence homestead merely because you own it.
The current application requires you to state that you are not claiming another residence homestead exemption in Texas or outside Texas.
The appraisal district where the property is located decides whether the exemption is approved.
A person who acquires a qualifying residence after January 1 may receive a prorated general homestead exemption for the applicable part of the tax year when the previous owner did not receive the same exemption for that year.
The legal definition is broader than a house
What Can Count as a Texas Residence Homestead?
Conventional residence
A qualifying owner-occupied house can receive the residence homestead exemption.
Separately owned unit
A qualifying condominium used as the owner’s principal residence can qualify.
Can qualify
Texas expressly includes a mobile home in its residence-homestead definition when the legal requirements are satisfied.
Separately secured and occupied portion
Texas law can recognize a separately secured and occupied portion of a structure as a residence homestead.
Generally up to 20 acres
The residence-homestead definition can include qualifying land used for residential occupancy, subject to ownership and statutory requirements.
Special ownership rules
An heir who inherited ownership may qualify even when that person’s name has not yet been added to a recorded deed.
An important rule many guides omit
Texas Homestead Exemption for Heir Property
Texas provides a specific path for an heir-property owner who is not listed as an owner on the recorded deed or another recorded instrument.
Form 50-114-A can be used to establish the applicant’s claimed ownership interest for homestead-exemption purposes.
The appraisal district may require a copy as part of the heir-property documentation.
Current Comptroller guidance identifies the property’s recent utility bill among the required heir-property materials.
Provide available court-record information related to ownership when such a record exists.
Each other heir-property owner who occupies the property as a principal residence must provide the required authorization affidavit allowing the applicant to submit the exemption application.
Current 2026 form
What Texas Form 50-114 Asks For
County, property account, physical address and property details.
The application must list each owner and that owner’s interest.
The form asks whether you live in the property for which the exemption is requested.
A copy is normally required unless a statutory exception applies.
The application asks whether the applicant is identified on a recorded deed or another appropriate instrument.
The form asks whether the property is heir property and whether other heirs occupy it.
The form includes specific fields for manufactured-home information.
The application asks whether part of the property is income producing and, if so, what percentage.
Residence Homestead Exemption Application — Form 50-114
The current 2026 form specifically says: file it with the appraisal district where the property is located, not with the Texas Comptroller.
Do not send it to the wrong agency
Where Do You Apply for a Texas Homestead Exemption?
County Appraisal District
- Homestead exemption
- Appraised value
- 10% appraisal cap
- Age-65 / disability exemption
- Veteran exemptions
- Exemption status
- Appraisal protest
Tax Assessor-Collector / Taxing Unit
- Tax bill
- Tax payment
- Delinquent balance
- Refund after roll correction
- Payment receipt
Texas Comptroller
- Publishes Form 50-114
- Publishes Property Tax Basics
- Publishes statewide guidance
- Maintains county directory
- Does not approve your individual application
Practical filing workflow
How to Apply for the Texas Homestead Exemption
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1
Find your county appraisal district
Use the Texas Comptroller’s county directory rather than a commercial directory or an advertisement.
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2
Search the property account
Verify the legal owner, property address, account number, current exemptions and appraised value.
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3
Check whether the CAD offers online filing
Many appraisal districts provide a secure online homestead application. Otherwise, use the current Form 50-114.
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4
Select every exemption you actually qualify for
The application includes the general homestead, age-65, disabled-person, 100% disabled-veteran and various survivor exemptions.
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5
Enter ownership information accurately
Include all owners and ownership percentages. Do not ignore heir-property, life-estate or other nonstandard ownership facts.
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6
Confirm principal residence
You must actually use the property as your principal residence and cannot claim another residence-homestead exemption.
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7
Attach identification
Include the driver’s-license or state-ID documentation required by current Texas law unless you fall within a statutory exception.
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8
Include special documents if applicable
Heir-property owners, manufactured-home owners, disabled homeowners, veterans and surviving spouses can require additional evidence.
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9
Submit to the appraisal district
Do not submit the form to the Comptroller merely because the Comptroller created it.
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10
Keep proof of filing
Save an online confirmation, date-stamped copy, email, certified-mail tracking or other filing evidence.
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11
Check your property record
Verify that the exemption was actually added after the appraisal district processes your application.
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12
Check each taxing unit’s taxable value
Do not stop at the word “HS” or “Homestead.” Confirm the exemption amounts and taxable value used by the school district, county, city and special districts.
Normal filing date
Texas Homestead Exemption Deadline
The Comptroller describes the general exemption-application deadline as before May 1.
Residence-homestead exemptions have special late-filing provisions. If you missed the normal deadline, continue to the late-filing section before assuming the benefit is lost.
Extremely useful Texas rule
Can You File the Texas Homestead Exemption Late?
Texas Tax Code Section 11.431 requires the chief appraiser to accept and approve or deny a qualifying late residence-homestead application filed within that statutory period.
If a qualifying late residence-homestead application is approved after the taxes were paid, Texas law requires the collector to refund the tax imposed on the newly exempted amount. Section 11.431 says the homeowner does not have to submit a separate refund application to receive that particular refund.
File as soon as possible. Once appraisal rolls, escrow accounts, tax bills, mortgage payments and delinquency dates become involved, correcting the account can take more administrative steps.
Do not pay unnecessarily
How Much Does It Cost to File a Texas Homestead Exemption?
Texas law specifically requires certain appraisal notices to state that there is no fee or charge for filing either an ordinary residence-homestead application or a qualifying late application.
Some businesses offer paid assistance. You are not required to hire one to submit the normal homestead application directly to your county appraisal district.
Convert exemption value into dollars
How Much Money Does the Texas Homestead Exemption Save?
The exemption amount is not the same thing as your tax savings. To estimate savings, multiply the taxable-value reduction by the applicable tax rate.
exemption amount × tax rate ÷ 100 = estimated tax savings
$140,000 exemption × 0.90 ÷ 100 = $1,260 estimated annual school-tax savings.
$140,000 exemption × 1.00 ÷ 100 = $1,400 estimated annual school-tax savings.
At $1.00 per $100, the simplified exemption-only savings would equal approximately $2,000, before considering any local exemptions or tax ceiling.
Texas property tax is local. Use the actual school, county, city, MUD, ESD and other rates associated with your property.
Interactive estimate
Texas Homestead Exemption Savings Calculator
This calculator separates the statewide school exemption from an optional local percentage exemption so it does not pretend every Texas property receives identical local benefits.
Educational estimate only. It does not model every local exemption, school tax ceiling, county road/flood exemption, disabled-veteran benefit, partial ownership interest, prorated exemption, special assessment, appraisal-cap effect or tax-rate compression adjustment.
Different benefit, often confused with the exemption
Texas Homestead Exemption vs. the 10% Appraisal Cap
Reduces taxable value
Example: the school district deducts the $140,000 mandatory exemption before calculating school taxable value.
Limits growth in appraised value
A qualifying residence homestead’s appraised value generally cannot rise by more than 10% over the previous year’s appraised value, plus qualifying new improvements, and cannot exceed market value.
lesser of:
market value
OR
prior appraised value + 10% + qualifying new improvements
Your appraisal district can increase the property’s market value by more than 10%. The statutory limitation controls the qualifying appraised value, which is a different figure.
The Comptroller explains that the residence-homestead appraisal limitation generally takes effect January 1 of the tax year following the year in which the owner first qualifies the property for the homestead exemption.
Why the benefit grows over time
Example of the Texas Homestead Appraisal Cap
If the appraisal district determines the current market value is $390,000 but no qualifying new improvements are involved, the residence-homestead appraised value in this simplified example can generally be limited to $330,000.
Long-term owners sometimes focus only on the $140,000 exemption while overlooking years of reduced appraised-value growth under the homestead cap.
Additional property-tax relief
Texas Homestead Exemption for Age 65 or Older or Disabled Homeowners
The applicant must be age 65 or older, own an interest in the property and use it as a principal residence.
Texas uses the disability standard associated with eligibility for disability insurance benefits under the federal Old-Age, Survivors and Disability Insurance Act.
The Comptroller specifically distinguishes the Texas property-tax disability definition from simply receiving benefits under any unrelated disability program.
An eligible homeowner can receive both types of exemptions in the same year when they apply to taxes imposed by different taxing units, but cannot receive both age-65 and disabled exemptions from the same taxing unit.
Often called a tax freeze
Texas School Tax Ceiling for Age 65+ and Disabled Homeowners
The additional $60,000 exemption is not the only benefit. A qualifying age-65-or-older or disabled homeowner also receives a statutory limitation on school-district property taxes.
The school-tax ceiling is generally based on the school taxes in the year the homeowner qualifies. If the normal calculated school tax later falls below the ceiling, the homeowner pays the lower amount.
Adding a room, garage or another qualifying new improvement can increase the tax ceiling. Routine repairs and maintenance are treated differently.
Moving within Texas
Can an Age-65 or Disabled Tax Ceiling Transfer to a New Texas Home?
Yes, but Texas does not simply copy the old dollar amount to the new home. The benefit is generally transferred as a percentage relationship.
Tax ceiling = $100
Taxes without ceiling = $400
Percentage paid = 25%
Normal school taxes = $1,000
New ceiling = 25% × $1,000
$250 ceiling
Continuation rules
Age-65 Homestead Exemption for a Surviving Spouse
A surviving spouse may be able to continue the deceased spouse’s age-65 residence-homestead exemption when the statutory requirements are satisfied and the home remains the surviving spouse’s principal residence.
The school-tax ceiling can also transfer to an eligible surviving spouse who was at least 55 at the qualifying spouse’s death and continues to own and live in the homestead.
Separate veteran benefits
Texas Disabled Veteran Homestead Exemption Amounts
Texas has several veteran-related property-tax exemptions. The ordinary disabled-veteran exemption is different from the total residence-homestead exemption for qualifying 100% disabled veterans.
| Service-connected disability rating | Exemption amount |
|---|---|
| 10%–29% | Up to $5,000 |
| 30%–49% | Up to $7,500 |
| 50%–69% | Up to $10,000 |
| 70%–100% | Up to $12,000 |
A veteran awarded 100% disability compensation because of a service-connected disability and having the required 100% disability rating or individual-unemployability determination from the U.S. Department of Veterans Affairs can qualify for total exemption of the residence homestead’s appraised value.
The ordinary disabled-veteran exemption has dollar bands. The total residence-homestead exemption has its own statutory qualification requirements.
Additional total exemptions
Other Texas Residence Homestead Exemptions That Can Reach 100%
Certain surviving spouses of qualifying disabled veterans can continue the total residence-homestead exemption when statutory conditions are met.
An eligible surviving spouse of a U.S. armed-services member killed or fatally injured in the line of duty can qualify.
Certain surviving spouses of qualifying first responders killed in the line of duty can receive total residence-homestead relief.
Payment relief is different from exemption
Texas Property Tax Deferral for Certain Homestead Owners
Texas allows certain homeowners to defer collection of residence-homestead property taxes. This is a payment postponement—not another exemption.
The tax lien remains, deferred taxes accumulate and 5% annual interest applies. The amounts become collectible after the statutory deferral period ends.
After approval
Do You Have to Apply for the Texas Homestead Exemption Every Year?
If you had the exemption last year, you normally do not need another application unless the chief appraiser requires one or relevant qualification facts change.
When the exemption is missing or denied
What to Do if Your Texas Homestead Exemption Is Denied
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1
Read the appraisal-district notice
Determine whether the issue concerns ownership, identification, residence, duplicate exemption, supporting documents or another eligibility requirement.
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2
Check whether information is missing
Supply the exact document requested rather than simply filing another duplicate application.
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3
Separate exemption issues from value issues
“My home is valued too high” and “my homestead exemption was denied” are different protest issues.
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4
Use your Appraisal Review Board rights
Texas property owners can protest qualifying chief-appraiser exemption determinations through the ARB process.
New homeowners
Bought a Texas Home After January 1? You May Still Qualify That Year
Texas allows a qualifying owner who purchases a residence after January 1 to receive the general residence-homestead exemption for the applicable part of the year if the previous owner did not receive that same exemption for the year.
Check with the appraisal district after you establish the property as your principal residence.
Understand your appraisal notice
Market Value, Appraised Value and Taxable Value Are Not the Same
Appraisal district’s opinion of the property’s market value.
May reflect the residence-homestead 10% limitation.
Amount remaining after the exemptions applicable to a particular taxing unit.
Taxable value multiplied by that jurisdiction’s tax rate.
This is normal when some jurisdictions grant optional exemptions and others do not.
Your real answer is property-specific
How to Find the Exact Homestead Exemption on Your Texas Home
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1
Find your appraisal district
Use the Comptroller county directory.
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2
Open Property Search
Search by owner, address or account number.
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3
Open your current property account
Confirm you selected the correct parcel.
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4
Find Exemptions
Look for HS, Homestead, OV65, Disabled, DV or similar labels.
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5
Review taxing units
School, county, city and special districts can differ.
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6
Compare taxable values
This shows where each exemption actually reduced taxation.
Same phrase, different legal issue
Texas Property Tax Homestead Exemption vs. Creditor Homestead Protection
A search for “Texas homestead exemption amount” can lead to two very different areas of Texas law.
Residence Homestead Tax Exemption
Reduces taxable property value. The statewide 2026 school exemption is $140,000.
Handled by:County appraisal district.
Texas Legal Homestead Protection
Protects a qualifying homestead from certain creditor claims and forced-sale situations, subject to constitutional and statutory exceptions.
Not a property-tax deduction.Creditor protection, bankruptcy, foreclosure and judgment-lien issues involve separate Texas constitutional and Property Code rules.
Before filing or checking your account
Texas Homestead Exemption Checklist
Confirm this is genuinely the home you primarily occupy.
Check deed or qualifying heir/ownership documents.
Texas or out-of-state residence homestead.
Use the county where the property is located.
Verify address, owner and parcel before filing.
Or use the CAD’s secure online application.
Prepare required driver-license or state-ID documentation.
Age 65+, disabled, veteran or surviving spouse if applicable.
Use Form 50-114-A when required.
File early when possible.
Use the statutory late-filing procedure.
Save confirmation and application copy.
Remember it normally starts after the first qualifying year.
Local exemptions can differ.
Especially after qualifying for age-65 or disability relief.
Make sure corrected taxable values reached the collector.
Frequently asked questions
Texas Homestead Exemption FAQs
How much is the homestead exemption in Texas in 2026?
Texas school districts must provide a $140,000 general residence homestead exemption in 2026. Other local exemptions can also apply, depending on the property’s taxing units.
Is the Texas homestead exemption $140,000 for every property tax?
No. The $140,000 exemption is mandatory for school-district taxes. Counties, cities and special districts have separate exemption rules and may adopt optional local benefits.
How much is the Texas homestead exemption for someone age 65 or older?
A qualifying age-65-or-older homeowner receives the $140,000 general school exemption plus an additional $60,000 school exemption, for potentially $200,000 of mandatory school-district exemption value. Local age-65 exemptions may also apply.
How much is the Texas disabled-person homestead exemption?
A qualifying disabled homeowner receives the $140,000 general school exemption plus an additional $60,000 school exemption. Local taxing units may adopt additional disabled-person exemptions.
Can Texas cities and counties give an additional homestead exemption?
Yes. Cities, counties, school districts and eligible special districts can adopt an additional general residence homestead exemption of up to 20% of appraised value. If adopted, the exemption cannot be less than $5,000.
How much does the Texas homestead exemption save in actual dollars?
Savings depend on the applicable tax rate. For example, a $140,000 exemption saves approximately $1,400 if the applicable school tax rate is $1.00 per $100 of taxable value.
Does the $140,000 exemption lower my home’s market value?
No. The appraisal district can still show the full market value. The exemption is deducted when taxable value is calculated for the applicable taxing unit.
What is the deadline for the Texas homestead exemption?
The normal application deadline is April 30, which the Comptroller describes as filing before May 1.
Can I still file a Texas homestead exemption after April 30?
Yes, potentially. Texas Tax Code Section 11.431 generally permits a qualifying residence-homestead application to be filed no later than two years after the tax delinquency date.
Can a late Texas homestead application result in a refund?
Yes. If a qualifying late application is approved after the property taxes were already paid, Texas law provides for refund of the tax imposed on the newly exempted value.
Is there a fee to file for a Texas homestead exemption?
No government fee or charge is required to file an ordinary residence homestead application or a qualifying late application.
Where do I file a Texas homestead exemption application?
File with the county appraisal district where the property is located. Do not send Form 50-114 to the Texas Comptroller.
Can I get a homestead exemption if I bought the house after January 1?
Potentially. Texas permits prorated general residence-homestead qualification after January 1 when the statutory conditions are met and the previous owner did not receive the same exemption for that year.
Do I need to own my Texas home for one year first?
No. Texas does not impose a general one-year ownership requirement before a qualifying residence homestead can receive the general exemption.
What is the Texas 10% homestead cap?
A qualifying residence homestead’s appraised value generally cannot increase by more than 10% over the preceding year’s appraised value plus qualifying new improvements, and it cannot exceed market value.
Does the 10% homestead cap limit market value?
No. Market value can increase by more than 10%. The statutory limitation applies to the qualifying appraised value.
When does the Texas homestead appraisal cap start?
The limitation generally takes effect January 1 of the tax year following the year in which the owner first qualifies the property for the residence-homestead exemption.
Do I have to reapply for Texas homestead exemption every year?
Usually no. If you already received the exemption, you generally do not reapply every year unless the chief appraiser requires a new application or the property’s qualification changes.
Can heir property qualify for Texas homestead exemption?
Yes. Texas provides a special application and affidavit procedure for qualifying heir-property owners who may not be listed on a recorded deed.
Can a mobile or manufactured home qualify?
Yes. Texas’ residence-homestead definition can include a mobile home, and Form 50-114 contains manufactured-home information fields.
What is the age-65 Texas property tax freeze?
A qualifying age-65-or-older homeowner receives a school property-tax ceiling that limits future school taxes under Texas law. It is separate from the $60,000 additional exemption.
Can the age-65 tax ceiling transfer when I move?
Yes, qualifying homeowners can transfer the percentage relationship represented by the former school-tax ceiling to another qualifying Texas homestead under the statutory transfer process.
Can a surviving spouse keep the age-65 exemption?
A surviving spouse who was at least 55 years old when the qualifying spouse died may be able to continue the exemption and applicable school-tax ceiling when the statutory requirements are met.
How much is the Texas disabled veteran property tax exemption?
General disabled-veteran exemptions range up to $5,000, $7,500, $10,000 or $12,000 depending on the qualifying disability category. A separate residence-homestead exemption can eliminate property tax on the entire appraised value for a qualifying 100% disabled or individually unemployable veteran.
Can a 100% disabled veteran pay no property tax on the Texas homestead?
A qualifying veteran with the required VA disability compensation and 100% disability or individual-unemployability status can receive an exemption from taxation of the residence homestead’s total appraised value.
Can an age-65 homeowner defer Texas property taxes?
Yes. Qualifying age-65, disabled and certain disabled-veteran homeowners can defer collection of residence-homestead property taxes. The taxes are postponed rather than cancelled and generally accrue 5% annual interest.
Why does my neighbor have a different Texas homestead exemption?
Local taxing units can adopt different optional exemptions. Your county, city, school district, MUD, ESD or other special districts may differ from your neighbor’s taxing jurisdictions.
How do I find the exact exemption for my Texas property?
Use the Texas Comptroller county directory to find your appraisal district, search your property account and compare the exemptions and taxable values shown for each taxing unit.
Is Texas creditor homestead protection the same as the property tax exemption?
No. Texas creditor and forced-sale homestead protection is a separate legal concept. The property-tax residence homestead exemption discussed here reduces taxable property value.
Primary-source research
Official Texas Sources Used for This Guide
This guide uses Texas Comptroller publications, forms and Texas statutory sources rather than commercial exemption services. The links below are useful if you need the original form or want to verify a property-specific procedure.
Statewide exemption amounts were reviewed against current Texas Comptroller materials available in August 2026.
The article intentionally distinguishes market value, capped appraised value, taxable value, exemptions, tax ceilings and tax deferrals because these are different parts of the Texas property-tax system.
Local percentage exemptions, age-65/disabled local exemptions and tax rates differ by taxing unit. For an exact property calculation, use the appraisal-district record and current tax information for the property’s specific jurisdictions.
Independent Texas property-tax guide: This website is an independent educational resource. It is not operated by, affiliated with or endorsed by the Texas Comptroller of Public Accounts, any county appraisal district, appraisal review board, county tax assessor-collector, school district, city, county, MUD, ESD or other Texas government agency or taxing unit.
This page explains publicly available Texas residence-homestead exemption rules and official filing resources. It does not determine whether a particular owner or property qualifies, calculate an official property-tax bill or provide legal or tax advice. Property-specific exemption decisions are made by the appraisal district where the property is located.