{
  "dataset": "exemption-amounts-by-year.json",
  "title": "School district homestead exemption amounts by tax year",
  "description": "General and 65+/disabled school district exemption amounts by tax year, as used by the ExemptBack calculator.",
  "publisher": "ExemptBack",
  "url": "https://exemptback.com/datasets/exemption-amounts-by-year.json",
  "landingPage": "https://exemptback.com/data",
  "license": {
    "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "dateModified": "2026-11-07",
  "lawVerified": "2026-11-05",
  "jurisdiction": "Texas, United States",
  "sources": [
    {
      "id": "ch11",
      "title": "Texas Tax Code, Chapter 11 (Taxable Property and Exemptions)",
      "url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm",
      "publisher": "Texas Legislature",
      "type": "statute"
    },
    {
      "id": "prop13",
      "title": "Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025)",
      "url": "https://ballotpedia.org/Texas_Increase_Homestead_Property_Tax_Exemption_Amendment_(2025)",
      "publisher": "Ballotpedia",
      "type": "reference"
    },
    {
      "id": "prop11",
      "title": "Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025)",
      "url": "https://ballotpedia.org/Texas_Increase_Homestead_Tax_Exemption_for_Elderly_and_Disabled_Amendment_(2025)",
      "publisher": "Ballotpedia",
      "type": "reference"
    }
  ],
  "unit": "USD of appraised value exempted from school district tax",
  "data": [
    {
      "taxYear": 2021,
      "generalSchool": 25000,
      "over65OrDisabledSchoolAdditional": 10000,
      "totalSchoolFor65OrDisabled": 35000
    },
    {
      "taxYear": 2022,
      "generalSchool": 40000,
      "over65OrDisabledSchoolAdditional": 10000,
      "totalSchoolFor65OrDisabled": 50000
    },
    {
      "taxYear": 2023,
      "generalSchool": 100000,
      "over65OrDisabledSchoolAdditional": 10000,
      "totalSchoolFor65OrDisabled": 110000
    },
    {
      "taxYear": 2024,
      "generalSchool": 100000,
      "over65OrDisabledSchoolAdditional": 10000,
      "totalSchoolFor65OrDisabled": 110000
    },
    {
      "taxYear": 2025,
      "generalSchool": 140000,
      "over65OrDisabledSchoolAdditional": 60000,
      "totalSchoolFor65OrDisabled": 200000
    }
  ],
  "note": "The last row applies to that tax year and every later year until the law changes."
}