The Break On Your Tax Bill
Tax Code 11.13 — $140,000 off the school district value of a homestead, $60,000 more at 65 or with a disability
The school district exemption. An adult is entitled to an exemption from taxation by a school district of $140,000 of the appraised value of the adult's residence homestead.
At 65, or disabled. In addition, an adult who is disabled or is 65 or older is entitled to an exemption from school district taxation of $60,000 of the appraised value of the residence homestead. A taxing unit may adopt a further exemption for those owners of $3,000 or a larger amount it specifies.
The county exemption. A family or single adult is entitled to an exemption of $3,000 of the assessed value of the residence homestead from taxation for the county purposes the constitution authorizes.
Before May 1, and once. An exemption that turns on qualifications on January 1 is claimed by filing a completed application before May 1. A homestead exemption, once allowed, need not be claimed in later years, and applies until the property changes ownership or the person's qualification changes. The chief appraiser may extend the deadline for good cause for a single period not to exceed 60 days.
When it ends. A person whose exemption need not be claimed annually notifies the appraisal office in writing before May 1 after the entitlement ends.
Other exemptions and credits, and the forms and proof the assessor asks for, are set out in other sections that are not on this page. Whether a particular home qualifies is a question for the assessor's office or a licensed Texas attorney.
Sources for this section (2)
- Tax Code 11.13 — Residence homestead exemptions
- Tax Code 11.43 — Application for exemption, and the May 1 deadline
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Texas attorney.