Property tax exemptions remove some or all of a qualifying property’s assessment before local taxing units calculate a bill. The exemption available depends on ownership, use of the home, age, disability, veteran status and local rules.
This guide reflects Texas Comptroller guidance available in August 2026. It is an independent reference, not government, legal or tax advice.
Verify eligibility and current forms with the appraisal district responsible for the property.
What property can qualify for an exemption?
Property can qualify for an exemption only when the Texas Constitution and Tax Code authorize one. Real and tangible personal property is generally taxable in proportion to its appraised value, but state law creates partial and total exemptions for specific owners, uses and circumstances.
For a homeowner, the most relevant property is usually a principal home. A qualifying homestead can include a house, condominium or manufactured home, along with qualifying land.
The residence homestead definition generally limits included land to 20 acres when the owner has an ownership interest and uses the land for residential purposes.
Other provisions cover agricultural organizations, charitable organizations, solar or wind-powered energy devices and certain business assets. These exemptions are separate from the general homestead exemption and have their own application requirements.
The appraisal district in the county where the property is located decides whether it qualifies. The Texas Comptroller of Public Accounts publishes guidance and forms, but the local chief appraiser administers the exemption.
That distinction matters when evaluating a specific exemption.
What does a property tax exemption do?
An exemption removes a fixed amount, a percentage or the entire assessment from taxation. A partial exemption reduces the taxable amount; a total exemption excludes all qualifying property for the taxing units covered by that provision.
For example, suppose a home has a $300,000 property value and receives the mandatory $140,000 school-district homestead exemption. The school district generally calculates its taxes using $160,000 rather than $300,000.
This example addresses the taxable amount only; it is not a filing calculation or an estimate of the final bill.
The effect may differ among taxing units. A school district, county, city or special district can apply different mandatory or local-option exemptions.
A local-option residence homestead exemption can be as high as 20% of the appraisal and cannot be less than $5,000 when adopted. A county collecting farm-to-market or flood-control taxes must also provide the applicable $3,000 exemption.
The Comptroller’s current exemption guidance explains these categories.
An exemption does not change the appraised value itself. It changes how much of the assessment a taxing unit subjects to tax.
Keeping that distinction clear makes the tax calculation easier to read.
How do exemptions affect the tax bill?
Exemptions reduce the amount to which each participating taxing unit applies its rate. The basic planning formula is:
Taxable value = appraised value − applicable exemption
Estimated taxes = taxable value × local rate
This is a planning estimate, not a filing calculation. A low, middle or high estimate depends on three variables: the home’s value, the exemptions recognized by each taxing unit and the unit’s adopted rate.
Review each line of the bill because a school exemption may not apply in the same amount to county, city or special-district taxes.
Texas has no statewide property tax. Local governments assess and collect property taxes, while county appraisal districts determine assessments and exemption eligibility.
The Comptroller’s property tax system overview explains how appraisal districts, taxing units and local collections divide those responsibilities.
An owner who disagrees with an exemption denial or modification may protest to the local Appraisal Review Board. The notice must explain the available protest process.
That review begins with confirming whether the home is a qualifying homestead.
Who qualifies for a homestead exemption?
A homeowner qualifies for the general homestead exemption by owning an interest in the home, occupying it as the principal residence and not claiming another residence homestead exemption for the same period. The applicant must identify the property and certify the required facts.
A home acquired after January 1 can qualify for a prorated general exemption for the rest of that year if the previous owner did not receive the same exemption. The new owner must meet the ownership and occupancy requirements before the benefit begins.
A temporary absence does not always end homestead status. The property can retain that status when the owner intends to return, has not established another principal home and is absent for less than two years.
The time limit does not apply in the same way when the absence results from qualifying Armed Services duty or residency in a facility providing services related to health, infirmity or aging.
Older or disabled owners may receive an additional $60,000 school-district exemption. Local taxing units can offer another exemption of at least $3,000.
A surviving spouse who was at least 55 when an eligible older spouse died can continue certain benefits if the home was and remains the surviving spouse’s principal residence. The surviving spouse must also satisfy any conditions imposed by the applicable provision.
These rules depend on how the property functions as a residence.
What counts as a principal residence?
A principal residence is the one home an individual actually uses as their main place of living. Ownership alone does not establish eligibility; the applicant must occupy the property and cannot claim another principal home in or outside the state for the same exemption period.
Acceptable ownership can include a recorded deed or certain other ownership interests. Heir-property owners who are not named in a recorded instrument may need an ownership affidavit, a death certificate, a recent utility bill and available court-record information.
A manufactured-home applicant without a conventional ownership record may need the applicable Affidavit for Owner/Applicant Without Written Ownership Document for Manufactured Home.
Identification requirements generally connect the applicant’s address to the home. Exceptions and additional affidavits can apply, so the owner should follow the current instructions attached to Form 50-114 rather than assume one document is sufficient.
A married couple generally cannot obtain two separate general benefits by designating different homes. When a spouse dies, however, special continuation rules can protect an eligible surviving spouse.
A surviving spouse claiming continued benefits must document eligibility and continued use of the property as a principal residence. The next question is whether the home meets the full residence homestead definition.
How do you apply for a residence homestead exemption?
Apply for a residence homestead exemption by submitting Form 50-114 to the appraisal district for the county where the home is located. The general filing deadline is before May 1, although statutory late-filing rules may preserve eligibility in some situations.
The application process is:
- Identify the appraisal district responsible for the property.
- Download the current Application for Residence Homestead Exemption, Form 50-114.
- Select every exemption for which the owner qualifies.
- Attach the identification, ownership and disability or veteran records requested by the form.
- Submit the application directly to the appraisal district and retain proof of delivery.
- Review the district’s decision and any later appraisal notice.
The form and instructions are available through the Comptroller’s property tax forms directory. Filing is generally free.
Be cautious of solicitations implying that payment is required merely to submit the standard application.
The owner must notify the chief appraiser in writing when the right to an exemption ends. A move, change in principal use, remarriage or other eligibility event may affect the benefit.
A surviving spouse must report a remarriage when the exemption depends on remaining unmarried. Owners should also inspect later appraisal notices to confirm that the residence homestead exemption remains listed.
Separate evidence is required when the owner claims a disabled-person benefit.
Which exemptions apply to a disabled owner or veteran?
A disabled owner can qualify for an additional residence homestead exemption, while a disabled veteran can qualify under separate veteran provisions. These categories are not interchangeable.
For the disabled-person exemption, “disabled” generally means qualifying for disability insurance benefits under the federal Old-Age, Survivors and Disability Insurance program administered by the Social Security Administration. Benefits from another program do not automatically establish eligibility.
The appraisal district may request supporting records.
An owner who is both disabled and at least 65 can qualify under both categories, but cannot receive both additional exemptions from the same taxing unit in the same year. Eligible older or disabled owners can also receive certain tax limitations on the home.
A disabled veteran with a service-connected disability can claim a partial exemption on any one owned property under Tax Code Section 11.22.
The amount depends on the disability rating certified by the United States Department of Veterans Affairs - described in some older materials as the United States Veterans Administration - or the Armed Services branch in which the veteran served. Form 50-135 generally applies to this benefit.
A veteran receiving 100% disability compensation because of a service-connected 100% rating or individual unemployability can receive a total exemption on the residence homestead. An eligible surviving spouse can continue the exemption if the surviving spouse has not remarried and the home was and remains that spouse’s homestead.
A surviving spouse of an Armed Services member killed or fatally injured in the line of duty can also qualify for a total exemption.
A qualifying surviving spouse who moves can receive a transferred dollar amount on the new home rather than a total exemption of its entire assessment. The surviving spouse must apply for the transferred benefit and establish the required connection to the former homestead.
The Comptroller’s disabled veteran guidance explains the distinctions and late-application rules.
Check these disabled-owner provisions before estimating the final tax.
What should you check before relying on a property tax exemption?
Before relying on an exemption, confirm the owner, home, taxing unit, form, filing year and appraisal-district decision. Eligibility is property-specific, and local-option benefits can differ between nearby jurisdictions such as Travis County and Bandera County.
Use this final checklist:
- Confirm that the property is the applicant’s principal residence when homestead status is required.
- Check whether the exemption is mandatory, local-option, partial or total.
- Verify the current value and each taxing unit’s treatment.
- Use the current application and attach all requested evidence.
- Confirm special conditions for a disabled veteran or surviving spouse.
- Keep the approval, appraisal notice and submission record.
- Protest a denial or modification within the deadline stated on the notice.
The next decision is straightforward: identify the exact exemption, then ask the local appraisal district whether the property and owner satisfy every requirement. That resolves the question with which the guide began - what portion of the property, if any, local authorities can exempt from tax.