The Texas homestead exemption reduces your assessed value for school district taxes by $140,000. This page covers the 2026 exemption amounts, who qualifies, how to file Form 50-114, and the filing deadline.
School District Exemption
- $140,000 reduction in assessed value for school district taxes, per Tax Code 11.13.
- This is the largest single property tax exemption available to Texas homeowners.
Over-65 or Disabled
- Additional $60,000 off assessed value for school district taxes, on top of the $140,000.
- Also freezes your school district tax amount at the year you turn 65 or become disabled.
Filing Deadline
- April 30 of the year following your purchase. File Form 50-114 with your county appraisal district.
- Filing is free and one-time. You do not need to refile each year.
Appraisal Cap
- 10% per year limit on appraised value increases for homestead properties, per Tax Code 23.23.
- The cap applies after the homestead exemption is in place. Market value can rise faster, but your taxable value cannot.
How much is the Texas homestead exemption in 2026?
The school district homestead exemption is $140,000 under Tax Code 11.13. This reduces your assessed value for school district taxes only. Homeowners 65 and older or disabled receive an additional $60,000 for school district taxes under the same statute. Counties may offer additional local option exemptions of up to 20% of property value.
Do I have to file every year?
No. File Form 50-114 once with your county appraisal district. The exemption stays in effect as long as the property is your primary residence. If you move to a new home, you file again at the new property.
When is the deadline?
April 30. If you purchased your home in 2025, file by April 30, 2026. If you purchased in 2026, file by April 30, 2027. Filing late is allowed up to two years after the delinquency date, but you do not receive retroactive savings for years you missed.
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The Bottom Line Up Front
Texas homestead exemptions reduce your property tax bill by lowering the assessed value used to calculate your school district taxes. The school district exemption is $140,000. Homeowners 65 and older or disabled get an additional $60,000. Veterans rated 100% disabled by the VA pay zero property taxes. File Form 50-114 with your county appraisal district by April 30 of the year following purchase. Filing is free and one-time.
School District Exemption: $140,000
Tax Code 11.13 requires every Texas school district to provide a $140,000 exemption on a residence homestead. This exemption reduces the assessed value used to calculate your school district tax, not the full property tax bill. Other taxing units on your bill, such as the city, county, hospital district, and community college, may or may not offer their own exemptions.
- Amount: $140,000 off assessed value for school district taxes.
- Eligibility: The property must be your primary residence as of January 1 of the tax year. You must own the property.
- How it works: If your home is assessed at $350,000, your school district taxes are calculated on $210,000 after the exemption.
- Stacking: The school district exemption stacks with the over-65, disabled, and Veteran exemptions described below.
Over-65 and Disabled Person Exemptions
Tax Code 11.13 provides an additional $60,000 reduction in assessed value for school district taxes for homeowners who are 65 or older or who qualify as disabled. This is in addition to the $140,000 school district exemption, for a total school district reduction of $200,000.
- Over-65: Available to homeowners who are 65 or older as of January 1 of the tax year. The additional $60,000 applies to school district taxes.
- Disabled person: Available to homeowners who meet the disability definition under Tax Code 11.13. The same $60,000 additional exemption applies.
- Tax freeze: Once you qualify for the over-65 or disabled exemption, your school district tax amount freezes at that year’s level. Your tax cannot increase unless you add improvements to the property.
- Transfer: If you sell your homestead and buy a new one, you can transfer the frozen tax ceiling to the new property, adjusted for the difference in assessed value.
Disabled Veteran Exemptions
Texas provides property tax exemptions for disabled Veterans based on their VA disability rating. These exemptions are separate from and additional to the standard homestead exemption.
- 100% disabled, Tax Code 11.131: Veterans rated 100% disabled by the VA receive a total exemption from all property taxes on their residence homestead, regardless of home value. The surviving spouse of a 100% disabled Veteran may retain the full exemption.
- Partial disability, Tax Code 11.22: Veterans with a disability rating from the VA receive a partial exemption based on their rating percentage. The exemption amount varies by disability level.
- Surviving spouses of Military members killed in action, Tax Code 11.133: Total exemption from all property taxes on their residence homestead.
- Donated homes, Tax Code 11.132: Partial exemptions for residence homesteads donated to disabled Veterans by charitable organizations.
The 10% Appraisal Cap
Tax Code 23.23 limits how fast your homestead property’s appraised value can increase. Once your homestead exemption is in place, the appraised value cannot increase by more than 10% per year, regardless of market movement.
- How it works: If your home’s market value rises 20% in one year, your appraised value for tax purposes can only increase by 10%.
- When it starts: The cap applies beginning the year after you file your homestead exemption.
- What it covers: The cap applies to the appraised value, not the tax rate. If rates increase, your tax bill can still rise even with the cap in place.
- Improvements: If you add square footage or make significant improvements, those additions are assessed at full market value.
How to File Form 50-114
- Get the form: Form 50-114 is available from your county appraisal district’s website or from the Texas Comptroller’s forms library.
- Where to file: File with the appraisal district in the county where your property is located. For Bexar County, file with the Bexar Appraisal District. For Travis County, file with the Travis Central Appraisal District.
- Deadline: April 30 of the year following your purchase. Late filing is allowed up to two years after the delinquency date.
- What you need: Your driver’s license or state ID showing the property address as your residence, and your property’s legal description or account number.
- Filing is free: No fee is required to file a homestead exemption application.
Local Option Exemptions
In addition to the mandatory school district exemption, counties, cities, and special districts may offer local option exemptions. Under Tax Code 11.13, a taxing unit may offer an exemption of up to 20% of the property’s appraised value, with a minimum of $5,000. Whether your county or city offers this exemption varies. Check with your county appraisal district for current local option amounts.
Common Filing Mistakes
- Missing the deadline: April 30 is firm for the current tax year. Late filing is possible but does not generate retroactive savings for prior years.
- Forgetting to refile after a move: The exemption is property-specific. If you sell one home and buy another, you must file a new Form 50-114 at the new address.
- Assuming it applies to all taxing units: The $140,000 school district exemption is mandatory. Other exemptions from the city, county, or special districts are not guaranteed and vary by jurisdiction.
- Not checking your notice: Verify your exemption appears on your annual appraisal notice. If it is missing, contact your appraisal district immediately.
Frequently Asked Questions
How much is the Texas homestead exemption?
The school district homestead exemption is $140,000, per Tax Code 11.13. This reduces the assessed value used to calculate your school district tax. Homeowners 65 and older or disabled receive an additional $60,000. Veterans rated 100% disabled by the VA pay zero property taxes under Tax Code 11.131.
When do I file for the homestead exemption?
File by April 30 of the year following your purchase. If you bought in 2026, file by April 30, 2027. Filing is free, one-time, and done through your county appraisal district using Form 50-114.
Does the homestead exemption lower my entire tax bill?
The $140,000 exemption applies to school district taxes only. Other taxing units on your bill, such as the city, county, hospital district, and community college, may offer their own exemptions. Check with your county appraisal district for the full list of exemptions available at your address.
What is the 10% appraisal cap?
Tax Code 23.23 limits how fast your homestead’s appraised value can increase for tax purposes. After your homestead exemption is filed, the appraised value cannot increase by more than 10% per year, regardless of how much the market value rises. The cap applies to the appraised value, not the rate.
Do disabled Veterans pay property taxes in Texas?
Veterans rated 100% disabled by the VA receive a total exemption from all property taxes under Tax Code 11.131. Veterans with partial disability ratings receive partial exemptions under Tax Code 11.22 based on their rating. Surviving spouses may retain the exemption.
Can I transfer my exemption to a new home?
Yes. If you sell your homestead and buy a new one, you file a new Form 50-114 at the new address. If you had an over-65 or disabled tax freeze, you can transfer the frozen ceiling to the new property, adjusted for the difference in assessed value.
What happens if I file late?
You can file up to two years after the delinquency date. However, you do not receive retroactive savings for tax years you missed. Filing on time ensures you receive the exemption for the current tax year.
How do I check if my exemption is in place?
Review your annual appraisal notice from your county appraisal district. The exemption should appear as a line item reducing your assessed value. If it is missing, contact the appraisal district with your Form 50-114 receipt or confirmation number.
Where do I see the tax rates for my address?
Your county appraisal district website shows every taxing unit and rate covering your address. For San Antonio and Bexar County, see the San Antonio property tax guide. For Austin and Travis County, see the Austin property tax guide.
Data and Methodology
Exemption amounts and eligibility criteria are from the Texas Comptroller Property Tax Exemptions page, fetched October 1, 2026. Tax Code section references cite the specific statute. The $140,000 school district exemption amount is set by Tax Code 11.13 as amended. The 10% appraisal cap is from Tax Code 23.23. Filing procedures reference Form 50-114 as published by the Comptroller. No tax rate figures are stated on this page. For rates by address, see the San Antonio or Austin property tax guides linked above.
