Texas Property Tax Exemptions 2026 — Complete Homeowner Guide
Every Texas property tax exemption available in 2026 — homestead, over-65, disabled, veteran, surviving spouse, charitable, agricultural — with verified Comptroller URLs, filing steps, deadlines, and the small details that determine whether you save $500 or $5,000 this year.
What is the 2026 Texas homestead exemption?
Every Texas homeowner gets a mandatory $140,000 homestead exemption on school district taxes — increased from $100,000 by Texas Proposition 13 (passed November 2025).
If you are 65 or older or disabled, you receive an extra $60,000 for a total of $200,000 off school taxes. 100% disabled veterans receive a total exemption (zero property tax on the primary home).
File Form 50-114 with your local County Appraisal District by April 30, 2026 for full-year savings. Official source: comptroller.texas.gov/taxes/property-tax/exemptions/
The Six Texas Exemptions That Save Homeowners the Most
These are the exemptions any Texas homeowner should review before filing. Each has its own qualification rules, but a single Form 50-114 can claim several at once by checking the right boxes.
General Residence Homestead
Available to any Texas homeowner who occupies the property as their principal residence on January 1, 2026. Mandatory state-wide. Includes a 10% annual cap on appraised value increases.
📄 Form 50-114Over-65 or Disabled
Adds $60,000 on top of the general homestead — total $200,000 off school taxes. Plus a permanent school tax ceiling that freezes the dollar amount paid the year you qualify. Transfers to a surviving spouse age 55+.
📄 Form 50-114 (boxes 5 or 6)100% Disabled Veteran
Veterans with a 100% VA service-connected disability rating — including individual unemployability status — pay zero property tax on their primary residence. Surviving spouses qualify for life in most cases.
📄 Form 50-114 (box 7)Partial Disabled Veteran
Veterans with a 10% to 90% VA disability rating receive a fixed-dollar exemption based on their rating bracket — ranging from $5,000 (10–29%) up to $12,000 (70%+). Applies to any property the veteran owns, not just the homestead.
📄 Form 50-135Surviving Spouse — Military or First Responder
Surviving spouse of a US service member killed in action or a first responder killed in the line of duty receives a total residence homestead exemption — zero property tax on the primary home for life if not remarried.
📄 Form 50-114-AAgricultural / Wildlife Use (1-d-1)
Qualifying acreage taxed on productivity value, not market value. Wildlife management is a sub-category. Each county sets minimum acreage and intensity-of-use standards. Massive savings for landowners — often thousands per year.
📄 Form 50-1292026 Savings Example — A $400,000 Texas Home
What the new exemptions actually look like on a typical Texas home. Numbers shown reflect school-district taxable value only (city, county, and special district taxes are calculated separately).
How to Apply for the Texas Homestead Exemption — Step by Step
Six steps. Roughly 15 minutes if you have your documents ready. The exemption then renews automatically every year — no refiling required.
Download Form 50-114
Get the Residence Homestead Exemption Application from the Texas Comptroller: comptroller.texas.gov/forms/50-114.pdf. Or download it from your county CAD’s website. Both versions are identical.
Update your Texas driver’s license to the property address
Your Texas DL or state ID must show the property as your residence address before you submit. Update at the DPS (online or in person) first if it doesn’t match — CADs reject applications where the ID address doesn’t match the property.
Complete the form
Fill in your name, property address, account number from your appraisal notice, the date you began occupying the property as your principal residence, and the last 4 digits of your DL or SSN.
Check additional exemption boxes
On the same Form 50-114, check the boxes for any additional exemptions you qualify for — Over-65, Disabled, 100% Disabled Veteran, Surviving Spouse. One form claims them all. Attach the VA rating letter if applying as a veteran.
Submit to your County Appraisal District
By April 30, 2026. Most counties accept online filing through their CAD portal — find your county directory here. Mail and in-person delivery also accepted. Keep the submission confirmation.
Confirm acceptance on your CAD account
Check your CAD’s online account a few weeks after submission to confirm the exemption appears on your record. Reductions show on your appraisal notice (mailed by April 15) and the fall tax bill.
Form 50-114 — What It Looks Like
The Residence Homestead Exemption Application itself is two pages. The first page captures property and owner details. The second page handles additional exemption types and required attachments.
2026 Filing Deadlines at a Glance
| Exemption Type | Deadline for Full 2026 Savings | Where to File |
|---|---|---|
| General Homestead (Form 50-114) | April 30, 2026 | Local CAD |
| Over-65 / Disabled Person | April 30, 2026 | Local CAD |
| Disabled Veteran — Partial (Form 50-135) | April 30, 2026 | Local CAD |
| 100% Disabled Veteran (Form 50-114) | April 30, 2026 | Local CAD |
| Surviving Spouse (Form 50-114-A) | April 30, 2026 | Local CAD |
| Agricultural / Wildlife (Form 50-129) | April 30, 2026 | Local CAD |
| Late Homestead (with good cause) | Up to 2 years late | Local CAD + explanation |
| Late Veteran (with VA letter) | Up to 5 years retroactively | Local CAD + VA rating letter |
12 Texas Exemption Tactics Most Homeowners Never Hear
Strategies pulled from the Texas Property Tax Code, Comptroller publications, and CAD application audits — the small mechanics that separate a routine filing from maximum savings.
One Form 50-114 claims everything you qualify for
You don’t need separate forms for general homestead, over-65, disabled, and surviving spouse. One Form 50-114 with the right boxes checked handles all of them. Most homeowners file the same form three or four times unnecessarily.
The 10% appraisal cap only exists if you have homestead
Without an active homestead exemption, your appraised value can rise without limit each year. The 10% annual cap is the silent benefit — often worth more long-term than the $140,000 reduction itself, especially in fast-rising markets like Travis or Williamson.
Apply within 1 year of closing — even mid-year
New owners do not have to wait until the next January. The exemption is pro-rated from the day you began occupying the home as your principal residence. Filing in July still saves money for the second half of 2026.
The over-65 freeze is a dollar amount, not a percentage
Once you qualify for the over-65 school tax ceiling, your school tax dollar amount is locked at the exact figure paid the year you qualified — even if rates and values rise for decades. City and county taxes are not frozen, only school district.
Surviving spouse keeps the over-65 freeze if 55 or older
When the qualifying spouse passes, the surviving spouse keeps the school-tax ceiling only if they are at least 55 years old at the time of death. Below 55, the freeze ends and school taxes resume normal calculation.
VA “individual unemployability” counts as 100% disability
Veterans rated less than 100% schedular but classified as “Individual Unemployability” (TDIU) by the VA still qualify for the total residence homestead exemption — same as a 100% schedular rating. Surprisingly often missed.
You can only have ONE homestead — across all of Texas
Texas law allows one homestead per person, total. If you accidentally have homesteads in two counties (e.g. moved without notifying the old CAD), audit recapture can claw back up to 5 years of back taxes plus penalties. Notify the old CAD when you move.
Local-option exemptions vary by 0% to 20% — same county
Cities, counties, and special districts each set their own additional exemption — independently. A home in Sugar Land may have a 20% city homestead while a home in adjacent Missouri City has none. Check your specific taxing units, not just the county.
Renting out your home for a few months can void homestead
If you rent the home for any extended period, the CAD can determine it is no longer your principal residence and recapture exemptions plus apply penalties. Short stays, snowbird patterns, and “renting to family” all draw scrutiny in audits.
The disabled veteran exemption applies to ANY property
Unlike most exemptions, the partial disabled veteran exemption (10–90% rating) is not limited to your homestead. It applies to every property you own, statewide — investment properties, vacant land, etc. Often missed by veterans with rentals.
Major renovations don’t reset the homestead — but they can reset the cap
Adding a pool, finishing a basement, or building an addition can reset the 10% appraisal cap on the new construction’s added value. The original structure stays under the cap; the new improvement is appraised at full market value the next cycle.
Heir property can qualify for homestead without clear title
Texas added an “heir property” homestead in recent legislation. If you inherited the home but probate is incomplete or title is in a deceased relative’s name, you can still apply for homestead with affidavits proving your occupancy and heirship. Especially valuable for low-income heirs.
Mistakes That Cost Texas Homeowners Real Money
Patterns repeatedly flagged in CAD audit reports and Texas Comptroller PTAD reviews. Avoiding all six puts you ahead of about 80% of Texas homeowners.
Six Costly Filing Errors
- Waiting until the tax bill arrives in October to apply. By then, the April 30 deadline has long passed and you lose the entire 2026 reduction. File in January or February.
- Submitting Form 50-114 with a Texas DL that shows the old address. CADs reject these immediately. Update your DL at the DPS first — the address must match the property.
- Filing only the general homestead and forgetting the over-65 box. Each year missed costs roughly $600–$900 in extra school taxes. Re-check the form when you turn 65.
- Claiming homestead in two counties accidentally. Most common when moving — owners forget to notify the old CAD. Recapture clawback can reach 5 years of back taxes plus penalties.
- Renting out the home temporarily without notifying the CAD. Even a few months of rental can trigger recapture. If you must rent, consult the CAD first.
- Skipping the partial veteran exemption on investment properties. The 10–90% disabled veteran exemption applies to every property the veteran owns — not just the homestead.
Texas Comptroller — Property Tax Assistance Division
The Texas Comptroller of Public Accounts is the state authority for all property tax forms, exemption rules, and the official 2026 tax calendar. The Property Tax Assistance Division (PTAD) operates from the LBJ Building in Austin.
Texas Comptroller — LBJ State Office Building
111 E 17th Street, Austin, TX 78701 · Property Tax Assistance Division
Verified Official Resources for 2026
Master page covering every Texas property tax exemption, with current rules and form links.
The single form covering general homestead, over-65, disabled, 100% disabled veteran, and surviving spouse.
For veterans with a 10% to 90% VA disability rating. Applies to any property, not just homestead.
For 1-d-1 special appraisal on qualifying agricultural and wildlife management acreage.
49-page official Comptroller booklet — the canonical reference for Texas property tax fundamentals.
Complete 2026 summary of every Texas property tax exemption, with statutory citations.
Official directory of every Texas County Appraisal District with contact information.
Verified directory of every Texas CAD’s property search portal, protest URL, phone, and 2026 deadlines.
Texas Property Tax Exemption FAQ
The questions Texas homeowners ask most often about the 2026 exemption rules.
In 2026, the mandatory residence homestead exemption is $140,000 off school district taxes — increased from $100,000 in 2025 by Texas Proposition 13 (passed November 2025). Over-65 and disabled homeowners receive an additional $60,000, for a total $200,000 off school taxes.
April 30, 2026 for full-year savings. Late applications are accepted up to 2 years after the delinquency date with the standard form. Disabled veteran applications can sometimes be filed up to 5 years retroactively with the VA rating letter as supporting documentation.
Yes. Your Texas driver’s license or Texas state ID must show the same address as the homestead property. Update your license at the DPS before filing Form 50-114 — otherwise the CAD will reject the application. New residents have 30 days from establishing residency to update.
No. The homestead exemption applies only to the property where you currently reside as your principal residence. When you sell and buy a new home, you must file a new Form 50-114 with the CAD for the new property. The 10% appraisal cap also resets at purchase — the new value is reset to current market.
No. Texas law allows only one homestead per person, on your principal residence. If you accidentally have homesteads in two counties — most common after a move when the old CAD wasn’t notified — you face audit recapture of up to 5 years of back taxes plus penalties.
Once you qualify for the over-65 exemption, your school district tax dollar amount is frozen at the level it was the year you qualified. The amount cannot increase even if rates or values rise. The ceiling applies only to school taxes — city and county taxes can still go up. The freeze transfers to a surviving spouse age 55 or older.
Yes. Veterans with a 100% VA service-connected disability rating — including individual unemployability (TDIU) status — qualify for a total residence homestead exemption, meaning zero property tax on their primary residence. Surviving spouses can qualify for life in most cases, even if they remarry.
Cities, counties, and special districts can offer additional homestead exemptions on top of the state-mandated $140,000. Local options range from 0% to 20% of value or flat amounts of $5,000 to $20,000+. Each taxing unit decides separately, so neighbors in different cities can have very different total exemptions.
The County Appraisal District can recapture up to 5 years of back taxes plus penalty and interest. Common scenarios that trigger recapture: renting out the home, moving without notifying the CAD, claiming homestead on a property that isn’t your principal residence, or maintaining homesteads in two counties simultaneously.
Yes. Once approved, the residence homestead exemption renews automatically each year as long as you continue to occupy the home as your principal residence. No annual refiling required. Major renovations, a change in occupancy, or marital status changes may require new documentation.
Yes. New owners can apply immediately after closing. The exemption is pro-rated based on the date you began occupying the property as your principal residence. Apply within the same year you close to maximize savings — there is no benefit to waiting until next January.
Form 50-114 is the Residence Homestead Exemption Application from the Texas Comptroller. A single Form 50-114 lets you claim multiple exemptions at once — general homestead, over-65, disabled, 100% disabled veteran, and surviving spouse — by checking the appropriate boxes. Download Form 50-114 →
