Texas Property Tax Exemption

Texas offers a range of property tax exemptions that can substantially reduce the taxable value of a home and lower annual property tax bills for qualifying homeowners.

These exemptions are especially valuable for homeowners, seniors, individuals with disabilities, and disabled veterans.

Unlike many states, Texas does not impose a state-level property tax. Instead, property taxes are assessed and collected locally by school districts, cities, counties, and special taxing districts. Exemptions are also administered at the local level through your county appraisal district.

Primary Texas Property Tax Exemptions

General Residence Homestead Exemption

The most common exemption available to Texas homeowners.

• School Districts (Mandatory):
  Reduces a home’s taxable value by at least $140,000 for school district taxes.
• Other Local Taxing Units (Optional):
  Cities, counties, and special districts may offer an additional exemption of up to 20% of the home’s appraised value, with a minimum exemption of $5,000.

This exemption applies only to a homeowner’s primary residence.

Age 65 or Older Exemption

Designed to provide relief and predictability for seniors.

• Additional $10,000 exemption for school district taxes.
• School tax ceiling (freeze): Once you qualify, the school district tax amount is frozen and cannot increase (except for new improvements).
• Local taxing units may offer additional optional exemptions.

This exemption becomes effective the year you turn 65.

Disabled Person Exemption

Available to homeowners with qualifying disabilities.

• An additional $10,000 exemption for school district taxes.
• Includes a school tax ceiling similar to the age-65 exemption.
• Optional exemptions may be available from other local taxing units.

You cannot receive both the age-65 and disabled exemptions, but you may choose the one that provides the greater benefit.

Disabled Veteran Exemption

Provides significant tax relief based on disability rating.

• Exemption amount varies depending on VA disability percentage (10% or more).
• A 100% disabled veteran, or one rated as individually unemployable, may receive a 100% exemption on their residence homestead.
• Certain surviving spouses may also qualify to continue the exemption.

This exemption is mandatory under Texas state law.

Key Requirements and Application Process

Primary Residence Requirement

Most exemptions require the property to be your principal residence as of January 1 of the tax year.

Application Required

Property tax exemptions are not automatic.

• You must submit an application to your local county appraisal district.
• The general deadline is April 30 of the tax year.
• Late applications may still be accepted for certain exemptions, but timely filing ensures you receive the full benefit.

Documentation Needed

Typical documentation includes:

• A Texas driver’s license or state ID showing the same address as the homestead
• Supporting documents for special exemptions
• Disability determination from the Social Security Administration
• VA disability rating letter for veterans

Surviving Spouse Provisions

Surviving spouses may continue to receive certain exemptions if they:

• Meet age or disability requirements
• Continue to own and occupy the residence as their primary home

One-Time vs. Annual Filing

• Residence homestead exemptions generally require a one-time application, unless the appraisal district requests verification.
• Some non-residential exemptions (such as Freeport exemptions) must be filed annually.

Recommended: File Electronically

Most Texas county appraisal districts now offer secure online filing for homestead and related exemptions.

Benefits of Electronic Filing

• Faster processing and confirmation
• Reduced paperwork and mailing delays
• Immediate upload of required documentation
• Easier tracking of application status

You can access the correct application portal by visiting your county appraisal district’s website or starting at the Texas Comptroller of Public Accounts website.

Bottom Line

Texas property tax exemptions can provide thousands of dollars in annual savings, especially for homeowners, seniors, and veterans. Filing early—and filing electronically—is the best way to ensure you receive every exemption you qualify for with minimal hassle.