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.
The Texas homestead exemption can lower the taxable value of a qualifying homeowner’s principal residence. For 2026, Texas school districts must provide a $140,000 general residence-homestead exemption. Cities, counties and special districts may offer additional local exemptions.
Qualifying homeowners apply through the appraisal district serving the county where the property is located. The principal application is the Texas Comptroller’s Form 50-114, Residence Homestead Exemption Application.
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.
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.
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.
Current Form 50-114 instructions state that a late application for a residence-homestead exemption, including the age-65-or-older or disabled exemption, may generally be filed up to two years after the filing deadline.
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.
A late application may involve:
File promptly rather than relying on late-filing relief.
Texas Comptroller guidance states that property owners generally do not need to reapply unless the chief appraiser sends written notice requiring a new application.
A property owner must notify the appraisal district when the right to an exemption ends. Homeowners should also respond promptly to any request for updated documentation or reapplication.
The general eligibility framework is statewide, but applications are processed locally.
| 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.
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.
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.
Current Form 50-114 instructions state that certain residence-homestead applications may generally be filed up to two years after the filing deadline. Other exemptions can have different late-filing rules, so applicants should confirm the applicable provision.
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.
Property owners generally do not need to reapply unless the chief appraiser sends written notice requiring a new application. Owners must notify the appraisal district when they 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.
A homestead exemption can reduce taxable value, but it does not necessarily correct an excessive or unequal appraisal. PropertyTaxes.Law assists Texas property owners with exemption reviews, valuation protests and post-ARB appeal options.
Contact PropertyTaxes.LawThis 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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