Texas Homestead Exemption: How It Works and How to File

A homestead exemption removes part of your home's value from property taxation, which lowers the property tax bill on your primary residence. In Texas, every homeowner who occupies a property as their principal residence on January 1 may apply.

The general school-district exemption is $100,000 of assessed value (as updated by Texas voters in 2023). Counties, cities, and special districts may offer additional optional exemptions on top of the school exemption.

You must own the home and use it as your principal residence on January 1 of the tax year. You may only claim a homestead on one property at a time.

Texas also offers additional exemptions for homeowners age 65 or older, surviving spouses, and disabled persons or disabled veterans. These stack with the general exemption.

File Form 50-114 (Residence Homestead Exemption Application) with your county appraisal district — not the tax assessor. Filing is free; never pay a third party to file for you.

You can file up to two years after the delinquency date for the tax year. New homeowners should file as soon as the appraisal district has updated ownership records.

Once a homestead is in place, the appraised value used to calculate your school property tax cannot increase more than 10% per year, plus the value of any new improvements. This caps how fast your tax bill can grow even when market values surge.