The Texas homestead exemption, explained

What the homestead exemption does

Property tax in Texas is figured on your home’s taxable value. A homestead exemption subtracts a set dollar amount or a percentage from the appraised value before each taxing unit applies its rate. Every dollar exempted is a dollar no one can tax.

For example, at a hypothetical school district rate of 1.0000 per $100, a $140,000 exemption removes $1,400 of school tax a year ($140,000 ÷ 100 × 1.0000). Your own rate is printed on your tax statement.

A homestead exemption also unlocks two protections that matter more over time: the 10% yearly cap on increases in your home’s taxable appraised value, and, at 65 or with a disability, a school tax ceiling.

How much it is worth

• Local option percentage: any taxing unit may exempt up to 20% of a homestead’s value, with a minimum of $5,000 when it adopts one (§11.13(n)).
• County farm-to-market or flood control: counties that collect those taxes must give a $3,000 exemption (§11.13(a)).
• Local over-65 or disability exemption: any taxing unit may add at least $3,000 (§11.13(d)).
• Disabled veterans: $5,000 to $12,000 by rating, or a total exemption at 100% or individual unemployability. See the disabled veteran guide.

The 2025 increases came from Propositions 13 and 11, approved by voters on November 4, 2025. See what changed in 2025.

Who qualifies

• You own the home (including through certain trusts, life estates, or as an heir living in an inherited home).
• It is your principal residence. Generally that is set by your status on January 1 of the tax year (§11.42(a)). There is a special rule for the year you buy; see new homeowners.
• You do not claim a homestead exemption on any other home, in Texas or anywhere else (§11.13(h)).
• Your Texas driver license or state ID shows the home’s address, with waivers for active-duty military, their spouses, and a few other cases (§11.43(n), (p)).

Rentals and second homes do not qualify.

How to apply

File the Comptroller’s Form 50-114 with the appraisal district in the county where the home is, with a copy of your driver license or ID. Many districts accept it online. It is free. The regular deadline is April 30, with later deadlines for buyers, people who turn 65, and late filers. Step-by-step: how to file and deadlines.

Once granted, the exemption stays on your record; you do not reapply every year (§11.43(c)). The district may ask you to confirm it, and must review every homestead at least once every five years. See reapply letters.

If you never filed

You can still claim recent years. Texas lets the appraisal district accept a late homestead application up to 2 years after the delinquency date for that year (§11.431), and 5 years for certain disabled veteran exemptions (§11.439). If you already paid, the tax office refunds the difference within 60 days of being notified, with no separate refund request. Full details: late filing and refunds.

Common questions

Related guides

• The $140,000 homestead exemption: what changed in 2025Texas voters raised the school homestead exemption to $140,000 and the 65+/disabled exemption to $60,000 for tax year 2025 on. What changed and what to check.
• How to file a homestead exemption in TexasStep-by-step: how to file a Texas homestead exemption on Form 50-114, what ID and documents to include, online filing, how to check approval. Filing is free.
• Filed late? How to get back years of homestead savingsForgot to file? Texas accepts late homestead applications up to 2 years after the delinquency date (5 for disabled veterans) and refunds taxes paid. Dates by year.
• Texas homestead exemption deadlinesTexas homestead exemption deadlines: April 30 for most owners, one year after buying, one year after turning 65, and late windows of 2 or 5 years.