Texas Property Tax Exemptions: Every Exemption Available in 2026

Texas Property Tax Exemptions: Every Exemption Available in 2026

Texas has no state income tax, which means local governments rely heavily on property taxes. The average effective rate is about 1.60%, making Texas one of the higher-taxed states for property owners. But Texas also offers some of the most generous exemptions in the country. Here's every exemption available to Texas homeowners in 2026.

General Residential Homestead Exemption

This is the most important exemption for Texas homeowners. If you own and occupy your home as your primary residence, you qualify for:

• $100,000 reduction in appraised value for school district taxes (increased from $40,000 in 2023)
• Optional exemptions from cities, counties, and special districts (typically 1-20% of appraised value, with a minimum of $5,000)
• 10% annual cap on appraised value increases (applies automatically with homestead exemption)

How to Apply

• File Form 50-114 (Application for Residential Homestead Exemption) with your county appraisal district
• Deadline: April 30 of the tax year (late filing accepted up to two years back)
• You only need to file once unless you move
• You must own and live in the home as of January 1

What It Saves

On a home appraised at $350,000, the $100,000 school tax exemption saves approximately $1,100-$1,400 per year in school taxes alone. Local exemptions add more on top of that.

Over-65 Homestead Exemption

Homeowners who are 65 or older on January 1 of the tax year qualify for additional benefits on top of the general homestead exemption:

Benefit	Details
Additional school tax exemption	$10,000 off appraised value (in addition to the $100,000 general homestead)
School tax ceiling (freeze)	School taxes frozen at the amount paid the year you turned 65
Optional local exemptions	Many cities and counties offer additional over-65 exemptions of $3,000-$25,000+
Optional local tax ceiling	Some cities and counties also freeze their portion of taxes
Tax deferral	Can defer all property taxes (with interest) until home is sold

How to Apply

File Form 50-114 with your county appraisal district. If you already have the general homestead exemption, you may be able to add the over-65 exemption by contacting the appraisal district. The exemption can be applied retroactively for up to two years.

Surviving Spouse

If a homeowner with the over-65 exemption dies, the surviving spouse (age 55 or older) can continue to receive the exemption and tax ceiling.

Disabled Homeowner Exemption

Homeowners who are disabled (as defined by Social Security) qualify for the same benefits as the over-65 exemption: an additional $10,000 school tax exemption, a school tax ceiling, and optional local exemptions. You cannot claim both the over-65 and disabled exemptions, so use whichever is more beneficial.

Disabled Veteran Exemptions

Texas offers tiered exemptions based on the VA disability rating:

VA Disability Rating	Exemption Amount	Applies To
10% - 29%	$5,000 off appraised value	All taxing units
30% - 49%	$7,500 off appraised value	All taxing units
50% - 69%	$10,000 off appraised value	All taxing units
70% - 99%	$12,000 off appraised value	All taxing units
100% (or unemployable)	Total exemption	Entire property tax eliminated

For a detailed guide on the 100% disabled veteran exemption, see our Texas disabled veteran exemption guide.

Surviving Spouse of Deceased Veteran

If a veteran with a 100% disability rating dies, the surviving spouse can continue the full exemption as long as they don't remarry and continue to occupy the home. The surviving spouse of a veteran killed in action also qualifies for a full exemption.

Agricultural (1-d-1) and Timber Valuation

If you have rural property used for agriculture, you can apply for agricultural valuation. This taxes the land at its productive (agricultural use) value instead of market value. The difference can be dramatic:

Valuation Type	Value Per Acre (example)
Market value	$15,000
Agricultural use value	$500 - $1,500

Requirements

• Land must be used primarily for agricultural purposes
• Must have been in agricultural use for five of the last seven years
• Minimum acreage varies by county and use type
• Must produce a degree of income typical for the area
• Rollback taxes (five years of saved taxes plus 7% interest) apply if you convert the land to non-agricultural use

Wildlife Management Valuation

Landowners already receiving ag valuation can switch to wildlife management valuation. This requires implementing at least three of seven approved management practices (habitat control, erosion control, predator management, supplemental water, supplemental food, census counts, or providing shelter). A wildlife management plan must be filed with the appraisal district.

Other Texas Property Tax Exemptions

Exemption	Details
Solar/Wind Energy Device	Value added by solar panels or wind energy devices is exempt from property taxes
Historic Property	Properties designated as historic landmarks may qualify for partial exemptions
Charitable/Religious Organizations	Property owned by qualified nonprofits, religious organizations, and charitable entities is exempt
Freeport Exemption	Inventory goods that pass through Texas within 175 days are exempt (mainly commercial)

How to Check If You Have All Your Exemptions

1. Go to your county appraisal district website
2. Search for your property by address or parcel number
3. Look at the "Exemptions" section of your property record
4. Compare what's listed with what you're eligible for
5. If anything is missing, file the appropriate application

Many Texas homeowners, especially recent buyers, don't have their homestead exemption on file. If you bought your home in the past few years, check right now.

Frequently Asked Questions

Can I file for the homestead exemption retroactively?

Yes. You can file up to two years late and receive the exemption for the years you missed. This often results in a refund check from your county.

Can I have homestead exemptions on two properties?

No. You can only claim a homestead exemption on one property, your primary residence. Filing on a property you don't live in is a misdemeanor.

What happens to my exemptions when I sell?

Exemptions don't transfer to the buyer. The new owner must file their own applications. The homestead cap also resets on sale.

Do I need to reapply every year?

The general homestead and disabled veteran exemptions are one-time filings (unless you move). The over-65 exemption is also a one-time filing. The only one that requires annual renewal in some counties is the disabled person exemption if your disability status changes. The senior freeze is not a separate filing in Texas; it's automatically included with the over-65 exemption.

How do exemptions interact with protesting?

Exemptions and protests are separate processes. File your exemptions first, then protest your appraised value. They stack: a lower appraised value plus exemptions gives you the best possible tax bill. For protest instructions, see our Texas property tax lowering guide.