Texas property-tax exemptions & deadlines

Texas has no state property tax. Exemptions are applied for at the appraisal district in the county where the home is located, and the chief appraiser decides who qualifies.

Last checked 2026-10-21 · 5 official sources

Key dates

Filing deadline

The general deadline to file an exemption application is before May 1. ^[1]

Missed it? Late filing

A late residence homestead application (including age 65 or older or disabled) may be filed up to two years after the delinquency date, which is normally Feb. 1. ^[2]

Where to apply

There is no state property tax in Texas; property tax is locally assessed and administered. ^[1]
Exemption applications are filed with the appraisal district in the county where the property is located. The appraisal district's chief appraiser alone decides whether a property qualifies. ^[1]

Statewide exemptions

General residence homestead

School districts must provide a $140,000 exemption on a residence homestead (Tax Code Section 11.13(b)). ^[1]
Any taxing unit may adopt a local-option homestead exemption of up to 20% of appraised value; it can't be less than $5,000 (Section 11.13(n)). ^[1]
Counties that collect farm-to-market or flood-control taxes must provide a $3,000 homestead exemption (Section 11.13(a)). ^[1]
Who qualifies: you must have an ownership interest in the home and use it as your principal residence, and you must state that you don't claim a homestead exemption on another home in or outside Texas. ^[1]
If you buy after Jan. 1, you may get the exemption for the rest of that tax year, as long as the previous owner didn't get the same exemption for that year. ^[1]
Form: 50-114, Application for Residence Homestead Exemption. ^[1]

Age 65 or older / disabled

School districts must provide an additional $60,000 homestead exemption for owners age 65 or older or disabled (Section 11.13(c)). Any taxing unit may add a local-option exemption of at least $3,000 (Section 11.13(d)). ^[1]
A surviving spouse age 55 or older may keep a deceased spouse's age-65 exemption if the spouse died in a year they qualified and the survivor lives in the home. ^[1]
Disabled means meeting the Social Security Administration's definition for disability insurance benefits. Disability benefits from other programs don't automatically qualify you. ^[1]
A disabled person age 65 or older may receive both exemptions in the same year, but not from the same taxing units. ^[1]

Disabled veterans and surviving spouses

Section 11.22 gives a partial exemption on any one property owned by a disabled veteran. The amount depends on the disability rating. Form 50-135. ^[1]
Section 11.131 gives a total exemption on the residence homestead of a veteran awarded 100% disability compensation with a rating of 100% disabled or individual unemployability. In certain cases it extends to an unremarried surviving spouse. Form 50-114. ^[1]
Total homestead exemptions are also available to unremarried surviving spouses of service members killed in the line of duty (Section 11.133), of certain first responders killed in the line of duty (Section 11.134), and of veterans who died from a qualifying condition (Section 11.136). ^[1]

Inherited (heir) homestead

An heir property owner not named on the deed must provide an ownership affidavit, the prior owner's death certificate, a recent utility bill, and any related court record citation, if available. ^[1]

Do you need to re-file?

Once granted, you generally don't reapply each year, but the chief appraiser can require a new application by written notice. Check your appraisal district's page. ^[3]^[4]

Appeals and protests

Protest deadline: in most cases May 15, or 30 days after the appraisal district mails the notice of appraised value, whichever is later. File with the appraisal review board (ARB), for example using Form 50-132. ^[5]
Appraisal districts must send a notice of appraised value by April 1 for a residence homestead (May 1 for other property), or as soon as practical after that, if the value went up from the prior year. ^[5]
If you disagree with the ARB's order, you can petition district court within 60 days of receiving the written order. A residence homestead may also be eligible for regular binding arbitration, requested within 60 days. ^[5]

County guides

Not verified yet

Local-option percentage and senior exemption amounts adopted by each city, county, and special district (they vary by taxing unit).
Dollar amounts for the Section 11.22 partial disabled-veteran exemption at the state level (one county page lists them; see Travis County).
Age 65 / disabled school tax ceiling rules.

Sources

Texas Comptroller: Property Tax Exemptions Last checked 2026-10-21
Dallas Central Appraisal District: What is the deadline to apply for a Homestead Exemption? Last checked 2026-10-21
Dallas Central Appraisal District: FAQ - Ownership / Exemptions (PDF) Last checked 2026-10-21
Harris Central Appraisal District: Residence Homestead Exemption Application (PDF) Last checked 2026-10-21
Texas Comptroller: Appraisal Protests and Appeals Last checked 2026-10-21