Texas property-tax guide • Residence homestead exemption • 2026 update
Texas Property Tax Homestead Exemption: 2026 Rules, Savings, Deadline, Forms and Filing Steps
The Texas property tax homestead exemption reduces taxable value on a home you own and use as your principal residence.
Texas does not have one statewide property-tax office that approves your homestead. You file with the county appraisal district where the home is located.
For 2026, every Texas school district must provide a $140,000 residence homestead exemption for a qualifying home.
Seniors, disabled homeowners, disabled veterans, surviving spouses, heir-property owners and new buyers may have extra rules or documents.
Fast answer
Texas Homestead Exemption Quick Facts
Not the Texas Comptroller and not usually the county tax office.
Mandatory school-district residence homestead exemption.
Required where the county collects farm-to-market or flood-control taxes.
Taxing units may adopt a percentage exemption with a $5,000 minimum.
Most homeowners should treat April 30 as the safe filing deadline.
Late filing may be available after the tax delinquency date.
The homestead appraisal limitation is different from the exemption.
Texas residence homestead applications are filed with the appraisal district.
If you need to apply, verify eligibility or fix exemption status, contact your county appraisal district. If you need to pay, refund or correct a tax bill after the exemption is approved, contact the tax assessor-collector or tax office.
Office decoder
Who Handles What in Texas Property Taxes?
County Appraisal District
Use for: homestead applications, exemption approval, appraised value, property records, protests and appraisal-cap questions.
The chief appraiser decides whether the property qualifies for an exemption.
Find Your Local Appraisal DistrictCounty Tax Assessor-Collector / Tax Office
Use for: tax bills, payment receipts, delinquent tax, refunds, tax certificates and payment plans.
The tax office usually does not decide whether your homestead application qualifies.
Find Your County Tax OfficeTexas Comptroller Property Tax Assistance Division
Use for: statewide forms, education, local-office directory and general property-tax guidance.
The Comptroller does not set your local tax rate, collect your tax bill or approve your individual exemption.
Phone: 512-305-9999 or 800-252-9121
Mail: Texas Comptroller of Public Accounts, Attn: Property Tax Assistance Division, P.O. Box 13528, Austin, TX 78711-9939
Contact PTADCounty Clerk / Recorder
Use for: deeds, recorded documents, liens and ownership records.
If the deed, heir-property record or ownership document is wrong, the appraisal district may not be able to fix it without recorded proof.
Contact the clerk in the county where the property is located.
Texas Comptroller Main Office
111 East 17th Street, Austin, TX 78774
Hours listed by the Comptroller: 8 a.m. to 5 p.m., Monday through Friday.
This is not where most homeowners file a homestead application. File with your county appraisal district.
Exemption amounts
Texas Homestead Exemption Amounts for 2026
School district residence homestead
$140,000 is subtracted from appraised value for school-district maintenance and operations taxes on a qualifying residence homestead.
This is the largest statewide exemption most Texas homeowners see first.
Local-option homestead exemption
A city, county, school district or special district may adopt a local-option residence homestead exemption.
The local-option percentage can be up to 20% of appraised value and cannot be less than $5,000 when adopted.
County farm-to-market / flood-control exemption
A county that levies farm-to-market or flood-control taxes must provide a $3,000 residence homestead exemption for that portion.
This exemption is separate from the school exemption.
Age 65 or older / disabled person school exemption
School districts must provide an additional $60,000 exemption for qualifying homeowners who are age 65 or older or disabled.
The school tax ceiling can also limit future school-tax increases for qualifying homeowners.
Disabled veteran and survivor exemptions
Disabled veteran benefits depend on the veteran’s disability rating and the specific Tax Code section.
A qualifying 100% disabled veteran can receive a total residence homestead exemption.
Taxing-unit differences
One property can have different taxable values for school, county, city, hospital, community college, MUD, WCID, ESD and other taxing units.
Use your appraisal district record to see exactly which exemptions apply to each entity.
Texas exemptions are applied by taxing unit. A school exemption does not automatically reduce city, county, MUD, ESD or hospital district taxes.
Qualification rules
Who Qualifies for the Texas Residence Homestead Exemption?
Ownership interest: you must own the home or have a qualifying ownership interest.
Principal residence: you must use the property as your principal residence.
One homestead: you must state that you do not claim another residence homestead in Texas or outside Texas.
Individual owner: the standard residence homestead exemption is for an individual owner, not a normal investor-owned rental property.
Up to 20 acres: a residence homestead can include up to 20 acres used for residential purposes with the home.
New buyer rule: a buyer who acquires and occupies the home after January 1 may qualify for the applicable portion of the year if the prior owner did not receive the same general exemption for that year.
Filing steps
How to Apply for the Texas Property Tax Homestead Exemption
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Find your county appraisal district.
Use the Comptroller directory if you do not know your local CAD website.
Open Texas CAD DirectoryAfter opening: select your county, open the appraisal district website, and look for “Exemptions,” “Forms,” “Online Services,” or “Property Search.” -
Search your property record.
Search by address, owner name, account number, property ID, parcel number or geographic ID depending on the county portal.
Save the account or property ID because the application may ask for it.
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Choose the official filing method.
Some CADs offer online filing. Others require a PDF, mailed application, email upload, in-person filing or a portal account.
Use the method published by your own appraisal district.
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Complete Form 50-114 or the CAD’s online equivalent.
Form 50-114 is the standard Texas residence homestead application.
Open Form 50-114After opening: download the PDF, complete owner and property information, select the correct exemption boxes, attach required proof, sign the form, and submit it to the county appraisal district where the home is located. -
Add special categories only if they apply.
Age 65 or older, disability, disabled veteran, surviving spouse, heir property, manufactured home and trust situations can require extra documents.
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Submit before the deadline and keep proof.
Save the confirmation number, email receipt, stamped copy, certified-mail receipt or portal screenshot.
Texas homeowners can file the residence homestead exemption directly with the county appraisal district. Be careful with solicitations that look official but charge fees for forms available from government sources.
Documents
Documents You May Need Before Filing
Texas driver license or state ID: appraisal districts commonly verify identity and residence address.
Property account number: found on the appraisal district property record or prior notice.
Deed or ownership proof: helpful if the appraisal record has not updated after purchase.
Form 50-114-A affidavit: may be used for heir property or special ownership situations.
Death certificate and utility bill: may be needed for inherited residence homestead filings.
Manufactured home ownership statement: may be required when the home is a manufactured home.
Disability proof: disability categories may require Social Security disability or other accepted documentation.
VA award letter: disabled veteran categories require official disability or compensation proof.
Late filing
Texas Homestead Exemption Deadline and Late-Filing Rules
Most homeowners should file by April 30 for timely processing.
Late filing may be accepted within two years after the delinquency date.
Veteran, survivor, correction and refund rules can have different timing.
Filing late can delay corrected values, tax bills, refunds and mortgage escrow changes.
If you missed the deadline, contact your appraisal district before assuming you lost every benefit.
Exemption vs. cap
Texas 10% Homestead Appraisal Cap: What It Is and What It Is Not
The homestead exemption reduces taxable value. The appraisal cap limits how much the appraised value of a qualifying homestead can increase for tax purposes after the cap starts.
These are not the same benefit.
Homestead exemption
Subtracts a dollar amount or percentage from taxable value for certain taxing units.
Example: the $140,000 school exemption.
10% appraisal limitation
Limits annual taxable-appraised-value growth after the property qualifies and the cap begins.
New improvements and ownership changes can affect the calculation.
A seller’s capped value is not a promise of the buyer’s future taxable value. After a purchase, the appraisal district may reset value and the buyer must file their own homestead.
Age 65 and disability
Texas Age 65 or Older and Disabled Homeowner Benefits
Additional school exemption
School districts must provide an additional $60,000 exemption for homeowners who qualify as age 65 or older or disabled.
School tax ceiling
Qualifying age 65 or older and disabled homeowners may receive a school tax ceiling that limits future school-tax increases.
New improvements can still affect the ceiling.
Local-option senior or disability exemptions
Cities, counties, school districts and special districts may adopt additional local-option exemptions.
Check your CAD property record for your exact taxing units.
Deferral option
Age 65 or older and disabled homeowners may have tax deferral options.
Deferral is not forgiveness; taxes, interest and lien consequences should be reviewed carefully.
Veteran and survivor benefits
Texas Disabled Veteran, Surviving Spouse and First Responder Homestead Benefits
Disabled veteran partial exemption
A disabled veteran may qualify for a partial exemption based on the disability rating.
This benefit can apply differently from the residence-homestead-only veteran benefits.
100% disabled veteran homestead
A qualifying veteran with 100% service-connected disability compensation and the required VA status may receive a total residence homestead exemption.
Surviving spouse of qualifying disabled veteran
A surviving spouse may continue certain benefits if statutory conditions are met, including remarriage and residence requirements.
Surviving spouse of service member or first responder
Texas law also provides total residence homestead exemptions for certain unremarried surviving spouses.
After applying
How to Check Homestead Status and Fix Problems
Search your CAD property record: look for exemption codes, taxable values and taxing-unit rows.
Check the tax year: a prior-year exemption line may not prove the current year is approved.
Watch for multiple taxable values: school, county, city, MUD and ESD values can differ.
Keep confirmation proof: email, portal receipt, stamped copy or certified-mail receipt can help if the application is missing.
Respond to audit letters: appraisal districts may request updated proof when eligibility is questioned.
Contact the tax office after approval: if the appraisal district corrected the value but the tax bill still looks wrong, contact the tax office.
Avoid delays
Common Texas Homestead Exemption Mistakes
Filing with the tax office: exemptions are normally filed with the appraisal district, not the tax collector.
Paying for a free form: official Texas homestead forms are available from government sources.
Missing local-option exemptions: each taxing unit can have different rules.
Confusing exemption and cap: the $140,000 exemption and 10% appraisal cap are separate benefits.
Using the seller’s tax bill: the seller’s exemptions and cap may not carry over to the buyer.
Ignoring special districts: MUD, WCID, ESD, hospital and community college districts can change the final bill.
Not updating after age 65: apply for the age 65 or disabled benefit when you first qualify.
Not reporting ineligibility: if the home is no longer your principal residence, contact the appraisal district.
Decision path
What to Do Next
I need to apply
Find your county appraisal district and file Form 50-114 or the CAD’s online equivalent.
I already applied
Search your CAD property record and check the current tax year, exemption codes and taxable values.
My value is too high
Review your Notice of Appraised Value and file a protest by the deadline printed on the notice.
My bill is wrong after approval
Contact the county tax assessor-collector or tax office after confirming the CAD certified the correction.
Important caution
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for homeowners.
It is not the official website of the Texas Comptroller, a county appraisal district, a county tax office or any government agency.
It is not legal advice, tax advice, an official tax bill, an appraisal notice or an exemption decision.
Verify current rules, forms, exemption amounts, deadlines and local procedures with your county appraisal district or official state source before acting.
Property records should be used for property-tax, appraisal, ownership-reference and public-record purposes only.
Do not use property-record information for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.
FAQs
Texas Property Tax Homestead Exemption FAQs
What is the Texas property tax homestead exemption for 2026?
It is a property-tax exemption for a home an individual owns and uses as a principal residence. For 2026, every Texas school district must provide a $140,000 residence homestead exemption.
Where do I file a Texas homestead exemption?
File with the county appraisal district where the home is located. The Texas Comptroller provides forms and guidance but does not approve your individual application.
What is the Texas homestead exemption deadline?
The general deadline is before May 1, so April 30 is the safe date for most timely filings. Late-filing relief may be available in some cases.
Can I file the general Texas homestead exemption late?
Yes, a late general residence homestead application may be available up to two years after the delinquency date. Contact your county appraisal district for the exact local process.
What is Form 50-114?
Form 50-114 is the Texas Application for Residence Homestead Exemption. Some appraisal districts use an online version of the same application.
Does the Texas homestead exemption apply to every taxing unit?
No. The school exemption is mandatory for school districts, while other local-option exemptions depend on the taxing unit. Your CAD property record shows which exemptions apply.
What is the Texas 10% homestead cap?
It is an appraisal limitation that can restrict annual increases in taxable appraised value after the cap begins. It is separate from the homestead exemption amount.
Can a new Texas homeowner get homestead after January 1?
Possibly. If the prior owner did not receive the same general homestead exemption for that tax year, a new owner may receive the applicable portion after acquiring and occupying the property.
What extra exemption is available for age 65 or disabled homeowners?
School districts must provide an additional $60,000 exemption for qualifying age 65 or older or disabled homeowners, and a school tax ceiling may also apply.
Who do I call if my exemption is missing?
Call your county appraisal district first. If the CAD approved the exemption but the tax bill did not update, contact the county tax assessor-collector or tax office.
Official sources