Learn who may qualify for the Texas residence-homestead exemption, how the $140,000 school-district exemption works, how to file Form 50-114 and what to know about filing deadlines and late applications.
Quick answer: For 2026, a qualifying Texas homeowner can remove $140,000 from the value taxed by a school district through the general residence homestead exemption. An owner who is 65 or older or qualifies as disabled may receive another $60,000 school exemption. File Form 50-114 with the appraisal district for the property’s county, generally by April 30. The exemption reduces taxable value, not the tax rate or market value.
The exact tax savings depend on the applicable school rate and any local exemptions. Start with the Texas Comptroller’s Form 50-114 and confirm the filing method with your appraisal district.
Consult the Texas Comptroller’s exemption guidance and the applicant’s county appraisal district for current requirements.
The exemption amount depends on the taxing unit.
| Exemption | Taxing unit | 2026 amount |
|---|---|---|
| General residence homestead | School districts | $140,000 mandatory exemption |
| Local-option homestead exemption | Cities, counties, school districts or special districts | Up to 20% of appraised value, but not less than $5,000 when adopted |
| Farm-to-market or flood-control exemption | Qualifying counties | $3,000 |
| Age 65 or older or disabled exemption | School districts | Additional $60,000 |
| Local age-65-or-disabled exemption | Adopting taxing units | Amount adopted locally, but not less than $3,000 |
These amounts are listed in the Texas Comptroller’s January 2026 Residence Homestead Exemptions table.
Local exemptions vary. Check the property record and taxing-unit exemptions shown by the local appraisal district rather than assuming every city, county or special district provides the same reduction.
Which amount applies to you? Start with the school-district taxable value on your appraisal record. The $140,000 general exemption applies to a qualifying residence homestead for school taxes; the additional $60,000 school benefit requires age-65-or-older or disability qualification. A local option is available only if the particular taxing unit adopted it. These amounts should not be subtracted from every taxing unit’s taxable value.
For detailed age-based guidance, review our Texas Over-65 Property Tax Exemption guide. Homeowners with qualifying disabilities can also review the Texas disabled-person property tax exemption guide.
An exemption reduces taxable value. It does not reduce the home’s market value or produce the same dollar savings for every homeowner.
This example is illustrative. Actual savings depend on the taxing units, local-option exemptions, tax rates, appraisal limitations and other exemptions that apply to the property.
Homeowners can use the Texas Property Tax Savings Calculator to estimate how changes in taxable value may affect the bill.
The Texas Comptroller identifies three central requirements for the general exemption:
Second homes, ordinary rental properties and investment properties generally do not qualify as the owner’s principal residence.
Applicants with unusual ownership or occupancy arrangements should review the current Form 50-114 instructions, any applicable Form 50-114-A affidavits, and local appraisal-district requirements.
Potentially. Texas Comptroller guidance states that a property owner who acquires a qualifying residence after January 1 may receive the general residence-homestead exemption for the applicable portion of that tax year if:
A new homeowner should contact the appraisal district promptly after acquiring and occupying the home rather than waiting until the next calendar year. If the home was already receiving a homestead exemption for the prior owner in that same tax year, ask the district how the change of ownership affects the current year and what will begin the following year.
Applications are filed with the appraisal district for the county where the property is located.
Use the Texas Comptroller appraisal-district directory or the PropertyTaxes.Law Texas county directory to find the appropriate district.
Download the current Residence Homestead Exemption Application, Form 50-114.
Some appraisal districts also provide an official online filing system or mobile application. Use only the appraisal district’s official website when submitting personal identification information.
The address on the identification generally must correspond to the property address, subject to statutory exceptions and waiver procedures described in Form 50-114.
Form 50-114 covers multiple residence-homestead exemptions. Select only the exemptions for which the applicant qualifies.
The broader Texas Property Tax Exemptions guide explains how these categories fit together.
Submit the application using a method accepted by the appraisal district:
Keep a copy of the completed application, supporting documents and filing confirmation.
After processing, check the appraisal-district property record to confirm:
Contact the appraisal district if the record appears incomplete or incorrect.
Current Form 50-114 instructions state that an application is generally filed with the appraisal district between January 1 and April 30. The completed application and required documents are generally due no later than April 30 of the year for which the exemption is requested.
The official form uses April 30, and special situations can have different rules. Homeowners should file as early as practical and confirm the current procedure with their appraisal district.
Texas Tax Code §11.431 generally allows a late residence-homestead application to be filed up to two years after the delinquency date for the taxes on that homestead. This is not the same as two years after the April 30 application deadline. Ask your appraisal district to confirm the deadline for the tax year at issue.
Different late-filing periods apply to certain disabled-veteran and surviving-spouse exemptions. Applicants should not assume the general two-year provision applies to every exemption; §11.439 provides a different rule for specified disabled-veteran claims.
A late application may involve:
File promptly rather than relying on late-filing relief.
Generally, no. Once allowed, the exemption continues until ownership or qualification changes. Texas law requires appraisal districts to review residence-homestead exemptions at least once every five tax years; this does not mean every homeowner must reapply every five years.
Under Tax Code §11.43(c-1), a chief appraiser may require a new application or confirmation only after the specified reason-to-believe, verification-attempt and written-notice steps. Respond to an official notice promptly, notify the district when you stop qualifying and check the property record after a move.
The general eligibility framework is statewide, but applications are processed locally. For direct filing instructions, use the Harris CAD homeowner page, Travis CAD homestead page, Fort Bend CAD homestead page or Bexar CAD online portal. Other owners can find their district through the Comptroller directory below.
| Area | Resource |
|---|---|
| Statewide | Texas appraisal-district directory |
| Harris County | Harris County property-tax guide |
| Dallas County | Dallas County/DCAD guide |
| Tarrant County | Tarrant County guide |
| Travis County | Travis County guide |
| Bexar County | Bexar County guide |
| Fort Bend County | Fort Bend County guide |
| Montgomery County | Montgomery County guide |
| Denton County | Denton County guide |
| Collin County | Collin County guide |
| Williamson County | Williamson County guide |
County guides are filing resources and do not represent an exhaustive boundary of the counties PropertyTaxes.Law may serve.
The homestead exemption and the homestead appraisal cap are different protections.
| Homestead exemption | Homestead appraisal cap |
|---|---|
| Removes an eligible amount from taxable value | Limits certain annual increases in appraised value |
| Includes the $140,000 school-district exemption | Commonly associated with the 10% annual limitation |
| Directly affects the taxable value used by applicable taxing units | Affects how the appraisal district calculates capped appraised value |
| Requires exemption qualification | Operates under separate timing and qualification rules |
Learn more in the dedicated Texas Homestead Cap guide.
A cap does not necessarily mean the market value shown by the appraisal district can increase by only 10%. Market value, appraised value, assessed value and taxable value are related but different figures.
A homestead exemption determines whether part of the property’s value is excluded from taxation. A property-tax protest challenges an appraisal-district action, such as:
A homeowner can have a valid homestead exemption and still have an over-appraised property.
For the do-it-yourself filing steps and evidence rules, read our Texas property-tax protest guide. Our guide to reducing property taxes in Texas explains how exemptions, appraisal limits, record corrections and value protests affect different parts of the bill.
Review the Texas Property Tax Protest service if the appraisal appears excessive or unequal.
For exemption reviews and broader reduction options, visit Texas Property Tax Relief Services.
A filing confirmation alone does not show whether the exemption was applied correctly. When we review a homeowner’s record, these are the details we ask the owner to compare with the appraisal district’s current account and tax bill:
Keep copies of the application, supporting documents, submission confirmation and property record. If a value still looks unsupported, compare the figures in our market value versus appraised value guide.
Start with the written notice and your property record. Confirm the tax year, exemption type and stated reason. The appraisal district decides whether the property qualifies; the tax collector does not approve the application. If the district asks for missing documents, provide them through its official channel and keep proof of submission.
If the district denies an exemption or removes one you believe applies, review the notice for the available protest or correction route and its deadline. Texas property-tax protest deadlines depend on the notice and type of action; do not assume that the ordinary valuation-protest date controls every exemption dispute. Our Texas property-tax deadlines guide and protest guide explain the general process. Contact the district promptly for account-specific instructions.
Source check: October 8, 2026. The statewide figures and filing explanations above were checked against the following primary sources. Local-option amounts and the status of an individual application must be confirmed with the relevant appraisal district.
The $1,470 savings example uses a hypothetical $1.05 school tax rate; it is a calculation example, not a statewide average or promised result. The page explains the general residence homestead application. More specialized veteran, survivor and local-option benefits may require different documentation and timing.
Texas school districts must provide a $140,000 general residence-homestead exemption in 2026. Cities, counties and special districts may offer additional local-option exemptions. The amount removed by each taxing unit can therefore differ.
An applicant generally must have an ownership interest in the property, occupy it as the principal residence and not claim another residence-homestead exemption in or outside Texas. Special rules can apply to heir property, trusts, manufactured homes and other ownership arrangements.
Complete Form 50-114 and submit it with the required documentation to the appraisal district serving the county where the property is located. Many districts offer an official online application.
Form 50-114 states that applications are generally filed between January 1 and April 30 and are generally due no later than April 30. Special and late-filing provisions may apply.
Under Tax Code §11.431, a late residence-homestead application may generally be filed up to two years after the delinquency date for the taxes on the homestead. Certain disabled-veteran and other claims have different rules. Confirm the tax year and deadline with the appraisal district.
A qualifying owner who acquires and occupies the home after January 1 may receive the general exemption for the applicable portion of the year if the previous owner did not receive the same exemption for that tax year.
Savings depend on the applicable tax rate and local exemptions. At a hypothetical school tax rate of $1.05 per $100, the $140,000 school-district exemption would reduce annual school taxes by approximately $1,470.
No. The exemption removes an amount from taxable value. The homestead cap limits certain increases in appraised value under separate rules.
Generally, no. An appraisal district must periodically review exemptions, but a five-year review does not automatically require a new application. Under Tax Code §11.43(c-1), the chief appraiser can require reapplication or confirmation only after specified checks and a written notice stating the reason. Notify the district if you stop qualifying.
Yes. An exemption does not establish that the appraisal district’s market value is correct. A homeowner may still protest excessive value, unequal appraisal, property-record errors or an incorrect exemption decision.
If you are unsure whether your exemption is reflected correctly or your property is overvalued, PropertyTaxes.Law can review your appraisal record, explain the available options and help you choose a practical next step.
Contact Us TodayThis guide provides general information and is not legal advice. Eligibility, filing requirements, deadlines and available relief depend on the exemption, property and circumstances.
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