Montgomery County homestead exemption: how to apply and save

Last updated 2026-07-09

What is the Montgomery County homestead exemption and how much does it save?

The Montgomery County homestead exemption cuts the taxable value of your primary home before the tax bill gets calculated. Texas law gives every qualified homestead a $100,000 exemption from school district taxes, effective for the 2023 tax year forward ^[1]. On top of that, Montgomery County adds a 20% optional exemption on the county portion of your bill, and individual taxing entities like MUD districts and cities layer on their own reductions ^[2].

Here's what that means in dollars. If your home is appraised at $350,000 and you claim the school district exemption, you pay school taxes on $250,000, not $350,000. At a combined school tax rate of roughly $1.00 per $100 valuation (rates vary by district), that one exemption saves you $1,000 a year from schools alone. Add the 20% county exemption and other entity exemptions and total savings commonly run $1,200 to $2,500 for a mid-value home.

The exemption is permanent once granted. You don't re-apply every year. But you have to file once, and you have to do it right.

Who qualifies for a homestead exemption in Montgomery County?

Texas has three basic requirements and they're stricter than people expect ^[1].

First, you must own the property. A leasehold or contract-for-deed situation generally doesn't qualify unless you meet specific conditions under Tax Code Section 11.13.

Second, the property must be your principal residence on January 1 of the tax year. You don't have to be standing there on January 1, but you had to own it that day and it had to serve as your home at some point during the year you owned it. Buy a house on February 15? You can't get the exemption for that tax year. You wait until the following January 1. Texas Property Tax Code Section 11.43(d) governs the timing ^[1].

Third, you can only have one homestead exemption in Texas at a time. If you own two homes, you pick one.

Driver's license or state ID? Yes, and it must show your homestead address. The Texas Tax Code requires your identification to match the property address, though the Montgomery Central Appraisal District (MCAD) accepts a few documented exceptions, like recently naturalized citizens or people in domestic violence situations ^[2]. Military ID or a signed affidavit works for active-duty service members.

Renters never qualify. If you own the home through a trust, you can still qualify as long as you occupy the property and hold a beneficial interest in the trust that gives you the right to live there. MCAD's application form has a specific section for trust-owned property ^[2].

What exemptions are available beyond the basic homestead?

Several exemptions stack on top of each other. Here's what to know about each.

General residence homestead: $100,000 off school district taxable value, mandatory statewide ^[1].

Montgomery County optional exemption: 20% of appraised value, applied to the county tax line. This is in addition to the school exemption and calculated separately.

Over-65 exemption: An additional $10,000 off school taxes (bringing the total school exemption to $110,000), plus most taxing units in Montgomery County offer their own senior exemptions. The over-65 designation also triggers a school tax freeze, sometimes called the senior freeze, which locks your school district tax bill at the dollar amount you paid in the year you turned 65 or first claimed the exemption, whichever was lower ^[3]. This is the part most seniors underuse.

Disabled person exemption: Same dollar amounts and the same tax freeze as the over-65 exemption. Disability must meet the Social Security Administration's definition. You cannot stack the over-65 and disabled exemptions; you claim one or the other for the enhanced benefits, though you do get both labels applied to your account if you qualify for both.

100% disabled veterans: Full exemption, meaning zero property taxes on the homestead. Texas Tax Code Section 11.131 provides this ^[1]. Surviving spouses of 100% disabled veterans can also claim it under Section 11.132.

Partially disabled veterans: A scaled exemption based on VA-rated disability percentage. A 70-79% rating, for example, results in a $12,000 exemption.

Surviving spouse of a first responder killed in the line of duty: Full exemption under Section 11.134.

Montgomery County's total effective tax rate, combining all taxing entities (school, county, hospital district, MUD, city), typically runs from $1.60 to $2.80 per $100 of taxable value depending on where in the county you live. Woodlands-area homes often sit in several MUDs that add meaningfully to the base rate ^[4].

Exemption Type	Applies To	Value Removed	Extra Benefit
General homestead	School taxes	$100,000	None
County optional	County taxes	20% of appraised value	None
Over-65	School taxes	Additional $10,000	Tax freeze
Disabled person	School taxes	Additional $10,000 (same as 65+)	Tax freeze
100% disabled veteran	All taxes	Full appraised value	No taxes
Partial veteran (70-79%)	School taxes	$12,000	None

What is the deadline to file for a homestead exemption in Montgomery County?

The standard deadline is April 30 of the tax year you want the exemption for ^[1]. Want it for the 2025 tax year? File by April 30, 2025.

Miss April 30 and you still have options. Texas Tax Code Section 11.431 allows a late homestead application up to two years after the delinquency date of the taxes for that year. The delinquency date is generally February 1 of the following year. In practice, you can file a late application and get it applied retroactively for prior years, though you have to prove you were eligible in those years ^[1].

The over-65 and disability exemptions come with a nice wrinkle. Turn 65 during the year and you can file immediately, with the exemption applying for the whole year, more than the months after your birthday. Same for disability: become disabled mid-year, file right away.

MCAD processes applications year-round. You don't have to wait until January.

How do you file for the Montgomery County homestead exemption?

File directly with the Montgomery Central Appraisal District. MCAD's office is at 109 Gladstell Street, Conroe, TX 77301 ^[2].

The form you need is Form 50-114, "Residence Homestead Exemption Application," published by the Texas Comptroller of Public Accounts ^[5]. Get it from MCAD's website, from the Texas Comptroller's website, or pick up a paper copy at MCAD's office.

What you attach:

• A copy of your Texas driver's license or state ID showing your homestead address. If your ID shows a different address, explain the discrepancy with an affidavit.
• If claiming over-65, you don't need extra documentation. Your birthdate on the ID is enough.
• If claiming disability, attach documentation of your Social Security disability determination, or a certificate from your treating physician on Form 50-114-A if you haven't applied for SSA disability.
• If claiming a veteran exemption, attach your VA disability rating letter.

You can file by mail, in person, or through MCAD's online portal if they've enabled it for your property (check MCAD's site for current options) ^[2].

Once you submit, MCAD usually approves straightforward applications within a few weeks in slow periods, longer during the spring rush. You'll get a notice. Your November tax bill should then reflect the exemption. If it doesn't, call MCAD immediately.

One thing people get wrong: filing with the county tax assessor-collector's office (which handles payment) is not the same as filing with MCAD (which handles exemptions). Two different offices. Your exemption goes to MCAD.

What happens if your property is in a MUD or special district in Montgomery County?

A large share of Montgomery County homes, especially in The Woodlands, Spring, and Conroe, sit inside Municipal Utility Districts. MUDs have their own boards, their own tax rates, and sometimes their own optional exemptions ^[4].

The homestead exemption you file with MCAD covers the school district and county portions automatically. Whether a MUD offers an optional exemption on its rate is up to that MUD's board. Some MUDs in Montgomery County offer a 20% optional exemption. Others offer nothing beyond what state law mandates.

You can look up which taxing entities cover your property on MCAD's property search page. Type in your address and check the "Taxing Jurisdictions" tab. Each entity is listed with its current rate. If a MUD or city shows an exemption there, you already have it, because exemption elections by taxing units apply automatically once your MCAD homestead application is approved.

You don't file separate applications with each taxing entity. One Form 50-114 filed with MCAD triggers the exemption across all applicable entities.

How does the senior property tax freeze work in Montgomery County?

The over-65 tax freeze is one of the most valuable things Texas offers, and it's widely misunderstood.

Once you qualify and claim the over-65 exemption, the dollar amount of school district taxes on your homestead is capped at whatever you paid in the year the freeze took effect ^[3]. If your school taxes were $3,200 in 2023 when you turned 65, they stay at $3,200 even if the district raises its rate or your appraisal climbs. The cap applies to school district taxes specifically. County taxes, MUD taxes, and city taxes are not frozen unless those entities have passed their own freeze resolutions, which some have.

Texas Tax Code Section 11.26 establishes the school freeze ^[3]. The statute states that school taxes on the homestead of an individual 65 or older "may not be increased above the amount of taxes imposed on the homestead in the first year the individual qualified for the exemption." ^[3]

Improve your home (an addition, a new pool) and the appraised value of that improvement gets added on top of the frozen base. The freeze only covers the existing structure's tax base.

Sell and buy another home and you can transfer the freeze. This is the "portability" provision. File Form 50-114 on the new property and MCAD calculates what your frozen amount translates to as a percentage, then applies that percentage to the new home's school taxes.

Surviving spouses aged 55 or older can keep the freeze when the qualifying 65+ spouse dies, as long as they were living in the home at the time.

What if MCAD denies your homestead exemption application?

Denials happen, usually over an ID address mismatch, ownership documentation issues, or questions about whether the property was your principal residence on January 1.

MCAD sends a notice of denial. You have 30 days from the date of that notice to protest to the Appraisal Review Board (ARB) ^[6]. File Form 50-132, "Notice of Protest," with MCAD. The ARB is an independent panel separate from MCAD.

At your ARB hearing, bring whatever documentation proves your eligibility: utility bills at the address, mail, a corrected ID, a lease termination from a prior address, anything that establishes the home as your principal residence.

If the ARB also denies the exemption, you can appeal to district court under Tax Code Section 42.01. That's an uncommon step and rarely worth it for an exemption dispute unless a very large amount is at stake.

The more common situation is quieter. MCAD never formally denies the application, but it doesn't process it either, because something is missing. If you haven't heard back within 60 days, call MCAD at (936) 756-3354 ^[2] and confirm receipt. Don't assume silence means approval.

If your assessment itself is too high (a separate issue from the exemption), you have the right to protest that too. The protest deadline is typically May 15 or 30 days after MCAD mails your Notice of Appraised Value, whichever is later ^[6]. A property that's over-assessed costs you money even with every exemption in place. If you want to build your own protest case with comps and evidence, the TaxFightBack DIY appeal kit walks through that process step by step.

How does Montgomery County compare to other Texas counties and to Florida?

Texas is unusual nationally because it has no state income tax, so property taxes carry a heavier load than in most states. Montgomery County's total effective tax rates run broadly comparable to neighboring Harris County, though specific rates vary widely by school district and MUD.

The baseline $100,000 school exemption under HB 3273 (effective 2023) is statewide and applies equally in Dallas County, Denton County, and Montgomery County ^[1]. The differences come from what optional exemptions each county and taxing entity adds. Montgomery County's 20% optional exemption is competitive but not unique. The Dallas County homestead exemption and Denton County homestead exemption also carry county optional exemptions, though the percentages differ.

Florida works very differently. The Florida homestead exemption gives a $25,000 exemption from all taxing authorities plus a second $25,000 on non-school taxes, and it caps annual appraisal increases at 3% or the CPI increase (whichever is lower) through the "Save Our Homes" provision. Orange County and Polk County both apply this state framework. The homestead exemption in Orange County, Florida works exactly like other Florida counties, the same $25,000 plus $25,000 structure and the same Save Our Homes cap, with the application filed at the Orange County Property Appraiser's office by March 1 each year. The Polk County, Florida homestead exemption similarly follows state law with the same deadlines and structure, filed with the Polk County Property Appraiser by March 1. Florida homeowners benefit from the appraisal cap over the long haul. Texas homeowners don't get a cap but get a larger upfront dollar exemption.

Own property in other states too? See our guides on the Georgia homestead exemption, homestead exemption in Ohio, and homestead exemption in Pennsylvania.

County/State	General Exemption	Senior Freeze?	Filing Deadline	Annual Re-file?
Montgomery Co., TX	$100,000 off school + 20% county	Yes (school taxes)	April 30	No
Dallas Co., TX	$100,000 off school + optional%	Yes (school taxes)	April 30	No
Orange Co., FL	$25K + $25K partial	Save Our Homes cap	March 1	No
Polk Co., FL	$25K + $25K partial	Save Our Homes cap	March 1	No
Ohio	Up to $25,000	No separate freeze	December 31	No
Pennsylvania	Varies by county	No	March 1 (varies)	No

Can you transfer your homestead exemption if you move within Texas?

Yes, and many people miss it.

Sell your homestead, buy a new one in Texas, and you need to file a fresh Form 50-114 on the new property with the appraisal district for the new county (or MCAD again if you stay in Montgomery County). The exemption does not transfer automatically.

The over-65 tax freeze is where portability matters most. The tax you pay on your new home's school taxes gets adjusted proportionally based on the freeze percentage from your old home. MCAD calculates this. File as soon as you close on the new home to avoid any gap.

Move out of Texas and the exemption ends. Rent out your former homestead and it becomes ineligible immediately, even if you still own it. Keeping a homestead exemption on a rental property is fraud under Texas Tax Code Section 11.43(k) and carries back-taxes plus a 50% penalty.

What documents do you need and where do you get them?

Keep this checklist handy before you sit down with Form 50-114.

Required for everyone:

• Completed Form 50-114 (Texas Comptroller website or MCAD) ^[5]
• Copy of Texas driver's license or state ID with homestead address

Over-65 exemption: No extra documents needed. Your birthdate on your ID is proof.

Disability exemption: Copy of SSA disability determination letter, OR completed Form 50-114-A (physician certification) ^[5]. The SSA route processes faster.

100% disabled veteran: VA disability rating letter showing 100% service-connected disability ^[1].

Partial disabled veteran: VA letter showing rated percentage.

Trust-owned property: Copy of the trust instrument showing you hold a beneficial interest that gives you the right of occupancy. MCAD may ask for an affidavit too.

Property recently purchased: Your recorded deed helps, though MCAD can look it up in county records. If MCAD's records haven't updated to show you as owner yet, bring a copy of your closing settlement statement and recorded deed.

MCAD's mailing address is P.O. Box 2233, Conroe, TX 77305. In-person filing at 109 Gladstell Street, Conroe, TX 77301. Phone: (936) 756-3354 ^[2].

Is your assessed value too high even after the exemption?

The homestead exemption reduces your taxable value, but it doesn't change your appraised value. If MCAD has overappraised your home, you're still overpaying even with every exemption applied.

MCAD's appraisals are supposed to reflect 100% of market value as of January 1 each tax year. In practice, studies consistently find appraisal districts over-assess some properties and under-assess others, and lower-value homes often get over-assessed relative to market more than high-value homes (a pattern documented in Chicago ^[7] and elsewhere). Nobody has clean data on how systematic this is in Montgomery County specifically, but the appeal mechanism exists precisely because errors happen.

You can protest your appraised value any year MCAD sends you a Notice of Appraised Value showing a higher value, or the first year you buy a property. The protest deadline is May 15 or 30 days after MCAD mails the notice ^[6]. Evidence that wins hearings: recent comparable sales within your neighborhood, a recent appraisal from a licensed Texas appraiser, repair estimates for physical problems, photos of condition issues.

For a full walkthrough of building a protest case with sales comps, see the TaxFightBack appeal kit. You keep 100% of the savings, with no contingency firm taking 30-40% of your refund.

For broader context on how assessed values work across the country, our Florida homestead exemption guide covers how Florida's appraisal cap compares, and our Broward County homestead exemption and homestead exemption Miami guides cover two of Florida's largest counties in detail.

Frequently asked questions

When is the Montgomery County homestead exemption deadline?

The standard deadline is April 30 of the tax year. File Form 50-114 with the Montgomery Central Appraisal District by that date to receive the exemption for the current year. If you miss it, Texas Tax Code Section 11.431 allows a late application up to two years after the delinquency date, though you must prove eligibility for the prior years.

How do I apply for the homestead exemption in Montgomery County, Texas?

Download Form 50-114 from the Texas Comptroller's website or MCAD's site, attach a copy of your Texas driver's license or state ID showing your property address, and file with MCAD. Mail to P.O. Box 2233, Conroe, TX 77305, or drop it off at 109 Gladstell Street, Conroe, TX 77301. Filing is free. You only need to file once.

How much does the Montgomery County homestead exemption save you?

It depends on your home's value and which taxing entities cover your property. The $100,000 school exemption alone saves roughly $1,000 on a standard school rate. Adding the county's 20% optional exemption and any MUD or city exemptions, total annual savings commonly range from $1,200 to $2,500 for a home valued between $300,000 and $500,000.

What is the over-65 exemption in Montgomery County?

Homeowners 65 and older receive an additional $10,000 off school district taxable value (on top of the standard $100,000 exemption) plus a school tax freeze that locks their school district bill at the amount they paid when they first qualified. Some county and MUD taxing entities also offer senior exemptions. File Form 50-114 with MCAD; your driver's license birthdate is sufficient documentation.

Do you have to re-apply for the homestead exemption each year in Texas?

No. Once MCAD approves your homestead exemption, it continues automatically every year you own and occupy the home as your primary residence. You only need to file again if you move to a new primary residence, if your eligibility status changes (such as gaining a disability), or if MCAD notifies you that your exemption was removed.

Can I get a homestead exemption if I just bought my home in Montgomery County?

Yes, if the home was your principal residence on January 1 of the current tax year. If you purchased after January 1, you must wait until January 1 of the following year to qualify. However, you can file your application now so it's processed for the next tax year. There's no penalty for filing early.

What happens if I have a homestead exemption and I rent the house out?

The exemption is immediately void. A homestead exemption applies only to your principal residence. If you move out and rent to a tenant, you must notify MCAD. Keeping the exemption on a rental property is fraud under Texas Tax Code Section 11.43(k) and results in back taxes owed for up to five years plus a 50% penalty on the taxes avoided.

Does Montgomery County offer a homestead exemption for disabled veterans?

Yes. Veterans with a 100% service-connected disability rating from the VA qualify for a complete exemption, meaning zero property taxes on the homestead under Texas Tax Code Section 11.131. Partially disabled veterans receive a scaled exemption based on their rated percentage. Attach your VA disability rating letter to Form 50-114 when you apply with MCAD.

How is the homestead exemption in Orange County, Florida different from Texas?

Orange County, Florida follows state law: a $25,000 exemption from all taxing authorities plus a second $25,000 on non-school taxes, and a Save Our Homes cap limiting annual appraisal increases to 3% or CPI. Texas gives a larger upfront dollar exemption ($100,000 off school taxes) but no appraisal cap. Florida's deadline is March 1; Texas is April 30.

Can I transfer my over-65 homestead tax freeze to a new home in Texas?

Yes. If you sell your homestead and buy a new one in Texas, you can carry the freeze to the new property. MCAD calculates the freeze as a percentage of your old home's school tax and applies that percentage to the new home's school taxes. File Form 50-114 on the new property right after closing to avoid any gap in freeze protection.

What if MCAD denied my homestead exemption application?

You have 30 days from the denial notice to file a protest with the Montgomery County Appraisal Review Board using Form 50-132. At the hearing, bring documentation proving your principal residence: driver's license, utility bills, mail, or proof you vacated a prior address. Most denials stem from ID address mismatches that are fixable with a corrected license or an affidavit.

Does the homestead exemption apply to my MUD taxes in Montgomery County?

Possibly. Some MUDs in Montgomery County have adopted optional exemptions; others haven't. You don't file separate applications. Once MCAD approves your homestead, all taxing entities that have adopted exemptions apply them automatically. Check which entities cover your property and what exemptions they offer by searching your address on MCAD's website and reviewing the Taxing Jurisdictions tab.

What is the homestead exemption deadline for Polk County, Florida?

March 1 is the annual deadline for the Polk County, Florida homestead exemption, consistent with Florida law. File with the Polk County Property Appraiser's office. The exemption provides up to $50,000 in total reductions ($25,000 off all taxes plus $25,000 off non-school taxes) and activates the Save Our Homes 3% annual appraisal cap in subsequent years.

What is the phone number and address for the Montgomery Central Appraisal District?

MCAD's office is at 109 Gladstell Street, Conroe, TX 77301. The mailing address is P.O. Box 2233, Conroe, TX 77305. Phone: (936) 756-3354. MCAD handles exemption applications, appraisal protests, and property record corrections. The county tax assessor-collector at a separate office handles payments; don't confuse the two.

Sources

1. Texas Legislature Online, Texas Tax Code Chapter 11: Texas Tax Code Section 11.13 establishes the $100,000 general residence homestead exemption from school district taxes (effective 2023 per HB 3273), over-65 and disability exemptions, veteran exemptions under Sections 11.131-11.134, and eligibility rules including the January 1 principal residence requirement and late-filing provisions under Section 11.431.
2. Montgomery Central Appraisal District, official website: MCAD office address (109 Gladstell Street, Conroe TX 77301), phone number (936-756-3354), filing procedures for Form 50-114, trust ownership requirements, and the 20% optional county exemption offered by Montgomery County.
3. Texas Tax Code Section 11.26, Texas Legislature Online: Texas Tax Code Section 11.26 establishes the school district tax freeze for homeowners 65 and older, stating school taxes on the homestead 'may not be increased above the amount of taxes imposed on the homestead in the first year the individual qualified for the exemption,' and provisions for surviving spouses and portability.
4. Montgomery County Tax Office, Texas, tax rate information: Montgomery County combined effective tax rates by taxing entity, including MUD rates in The Woodlands and Conroe areas typically ranging from $1.60 to $2.80 per $100 valuation depending on jurisdictions.
5. Texas Comptroller of Public Accounts, Property Tax Forms: Form 50-114 (Residence Homestead Exemption Application) and Form 50-114-A (physician certification for disability) are published by the Texas Comptroller of Public Accounts.
6. Texas Comptroller of Public Accounts, Property Tax Protest and Appeals: Protest deadlines of 30 days from a denial notice for exemptions, and May 15 or 30 days after the Notice of Appraised Value for value protests, with Form 50-132 as the notice of protest and Appraisal Review Board procedures.
7. University of Chicago, Center for Municipal Finance, residential property assessment study: Research documented regressive property assessments in Chicago, with lower-value homes over-assessed relative to market value more often than high-value homes.
8. Texas Comptroller of Public Accounts, Property Tax Exemptions overview: Overview of all Texas property tax exemptions including homestead, over-65, disability, and veteran categories, filing requirements, and optional exemptions available to taxing entities.
9. Florida Department of Revenue, Property Tax Exemptions: Florida's homestead exemption structure: $25,000 off all taxing authorities plus a second $25,000 on non-school taxes; Save Our Homes cap limiting annual appraisal increases to 3% or CPI; annual March 1 filing deadline.
10. Orange County Property Appraiser, Florida, Homestead Exemption: Orange County, Florida homestead exemption filing deadline of March 1, application procedures, and $25,000 plus $25,000 structure consistent with state law.
11. Texas Legislature, HB 3273 (88th Legislature, 2023), enrolled version: HB 3273 raised the general residence homestead exemption from school district taxes from $40,000 to $100,000 effective for the 2023 tax year.