Texas Property Tax Exemptions

All real property in Texas is taxable in proportion to its appraised value unless the Texas Constitution authorizes an exemption. Exemptions remove a portion (or all) of a qualifying property's value from taxation, which lowers the taxable value your taxes are computed on. The chief appraiser determines whether property qualifies.

Residence homestead

A general residence homestead exemption applies to a home you own and use as your principal residence. School districts must provide a $140,000 exemption on a residence homestead. Taxing units may adopt an additional local option exemption of up to 20 percent of appraised value (not less than $5,000), and counties that collect farm-to-market or flood-control taxes must provide a $3,000 exemption. You must not claim a homestead exemption on another property in or out of Texas.

The homestead exemption also activates the 10 percent annual cap on appraised-value increases described on our appraised vs. taxable value page.

Age 65 or older, or disabled

School districts must provide an additional $60,000 residence homestead exemption for homeowners who are age 65 or older or disabled. Taxing units may adopt additional local option exemptions of at least $3,000. For disability, the definition follows disability insurance benefits under the Federal Old-Age, Survivors and Disability Insurance Act administered by the Social Security Administration; benefits from other programs do not automatically qualify.

Disabled veterans and surviving spouses

Texas provides partial exemptions for disabled veterans based on a disability rating from the U.S. Veterans Administration, and total exemptions on a residence homestead in specific circumstances — for example, veterans awarded 100 percent disability compensation due to a service-connected disability, and surviving spouses of service members killed in the line of duty, in each case subject to statutory conditions. The application form for the partial exemption is Form 50-135; the homestead-related exemptions use Form 50-114.

Worked example (illustrative)

Illustrative example with made-up round numbers — not a valuation, not your property, and not a prediction of your tax bill. Real amounts depend on your qualifications and each taxing unit's adopted exemptions and rates.

1. Inputs: appraised value $450,000; you qualify for the $140,000 school-district homestead exemption; the school district's rate is $1.00 per $100 of taxable value (illustrative).
2. Step — school taxable value: $450,000 − $140,000 = $310,000.
3. Step — school levy: $310,000 × 1.00 / 100 = $3,100 (illustrative).
4. Comparison: without the exemption the school levy would be $4,500 — the exemption is worth $1,400/year here at this rate.

What this tells you: a fixed-dollar exemption removes the same value from the calculation regardless of your home's worth, so its relative benefit is larger on a modest home than a costly one.

What it does not tell you: whether you qualify; what other units (county, city, college) grant; or your total bill — and it does not suggest anything about protesting, which is a separate process.

How to apply

You generally must apply with the appraisal district in the county where the property is located. The general deadline for filing an exemption application is before May 1. In Harris County, the Harris Central Appraisal District accepts residential homestead applications online, including through its mobile app. See our Harris County page for the official links.

Exemptions and protests are related but distinct

A protest challenges the appraised value; an exemption dispute concerns whether, or how much of, your value is exempt. Texas law (Tax Code § 41.41) lets you protest before the ARB the denial, in whole or in part, of a partial exemption, among other grounds.