Texas Property Tax Exemptions 2026 guide

Texas property-tax disclaimer Texas property tax is locally assessed and locally administered. There is no state property tax, and the Texas Comptroller does not approve individual exemption applications, set local tax rates, or change your appraisal. Most exemption applications are filed with the appraisal district in the county where the property is located. This guide is informational and is designed to help you identify the correct exemption, form, office and next action; your chief appraiser makes the qualification decision.
2026 amounts verified Includes the $140,000 school homestead exemption and additional $60,000 age-65/disabled school exemption.
2026 law changes included Includes the new $125,000 income-producing personal-property exemption, fire relief, animal-feed exemption and border-security infrastructure exemption.
Official filing paths Direct Comptroller, county-directory, form and appraisal-district links are included with what to do after opening each resource.
Local differences explained Harris, Fort Bend, Bexar and other county examples show why the same Texas homeowner can receive different local benefits.
Updated for Texas Tax Year 2026

Texas Property Tax Exemptions 2026: Find the Exemption, Form, Local Benefit and Filing Office You Actually Need

This is a task-completion guide rather than a list of exemption names. Use it to decide which Texas property-tax relief applies to you, open the correct official form, know exactly what to enter, find the appraisal district that receives the application, verify local-option benefits, recover from a missed deadline, and confirm that the exemption actually reached your appraisal record.

2026 quick answer for a Texas homeowner

A qualifying residence homestead receives a mandatory $140,000 school-district exemption. A homeowner who is age 65 or older or legally disabled may receive an additional $60,000 school exemption. Counties, cities, school districts and special districts may add local-option exemptions, so two homes with the same market value can have different taxable values depending on the taxing units attached to the property.

The normal deadline for most exemption applications is April 30, but Texas law allows important late-filing windows for residence homesteads and disabled-veteran exemptions. Missing April 30 does not automatically mean the benefit is permanently lost.

Start here: which Texas property-tax relief path applies to you?

I own and live in my Texas home Start with the general residence homestead exemption and Form 50-114.
I am age 65 or older Review the additional $60,000 school exemption, local age-65 exemptions and tax-ceiling rules.
I receive qualifying Social Security disability benefits Review the disabled-person homestead exemption and tax-ceiling protections.
I am a disabled veteran Your correct form depends on whether you are claiming the partial Section 11.22 exemption or a 100% disabled-veteran residence-homestead exemption.
I inherited the home but my name is not clearly on a deed Use the heir-property route. Texas provides an affidavit-based process rather than requiring every heir-property applicant to first obtain a new deed.
I own a business Review the 2026 $125,000 tangible-personal-property exemption, Freeport, goods-in-transit and specialized business exemptions.
I have farm, ranch, timber or wildlife land You are usually looking for special appraisal, not an exemption. Start with Form 50-129 for 1-d-1 open-space agricultural appraisal.
My homestead was damaged or destroyed Review disaster-damage relief and the new temporary fire-destroyed residence-homestead improvement exemption.
I represent a church, charity, school or nonprofit Property-tax qualification can require a local appraisal-district application and, for some organizations, a Comptroller determination or separate state exemption process.
Official statewide starting point Open Texas Comptroller Property Tax Exemptions
After opening: scroll to the exemption category that matches your situation. Do not send a local property-tax application to the Comptroller merely because the form came from the Comptroller website. Most forms state that they must be filed with the appraisal district in the county where the property is located.
Find the appraisal district that receives your application Open Official Texas County Appraisal Directory
After opening: select your county name. On the county page, look under Appraisal District, not just Tax Assessor/Collector. Record the appraisal district’s phone number, website, mailing address and physical address. Use the appraisal district for exemptions, appraisal value and protests. Use the tax assessor-collector for tax bills and payments.

Texas property-tax changes that matter in 2026

The 2026 tax year is not simply a copy of the old Texas exemption rules. Voters approved several property-tax constitutional amendments on November 4, 2025, and multiple provisions took effect for 2026.

$140,000 Mandatory school-district general residence homestead exemption.
+$60,000 Additional school exemption for qualifying homeowners age 65 or older or disabled.
$125,000 2026 exemption threshold for income-producing tangible personal property in a taxing unit.
180 days Application window after a qualifying fire for the new temporary residence-homestead improvement exemption.
2026 change Who should care Practical action
$140,000 school homestead exemption Texas homeowners using the property as their residence homestead Verify that the HS/general homestead exemption appears on the 2026 appraisal record and tax statement.
$60,000 additional school exemption Qualifying age-65 or disabled homeowners Confirm both the general homestead and the additional qualifying exemption appear.
$125,000 business-personal-property exemption Owners of income-producing tangible personal property Compare total taxable business personal property at each applicable location/taxing unit with the new threshold.
Animal feed held for retail sale Qualifying retailers holding exempt animal feed inventory Review Tax Code Section 11.162 and current Form 50-107 requirements.
Residence-homestead improvement destroyed by fire Homeowners whose qualifying residence structure is completely destroyed by fire and remains uninhabitable for at least 30 days File Form 50-339 with the local appraisal district within 180 days after the fire.
Qualifying veteran-death surviving-spouse exemption Certain surviving spouses of veterans who died due to qualifying presumed service-connected conditions/diseases Review the new Section 11.136 category on Form 50-114 and Comptroller guidance.
Border-security infrastructure exemption Certain qualifying owners in counties bordering Mexico where value arises from qualifying border-security infrastructure Review Form 50-847 and Section 11.38 criteria.
Old articles showing $100,000 + $10,000 are outdated for 2026.

The statewide school-district amounts now relevant to this guide are $140,000 for the general residence homestead exemption and an additional $60,000 for qualifying age-65 or disabled homeowners.

General Texas residence homestead exemption — actual qualification checklist

A residence homestead is more than “I own a house in Texas.” The property must generally be owned by an individual and used as that individual’s principal residence. A person cannot claim the Texas residence-homestead exemption while claiming another residence homestead in Texas or outside Texas.

1

Ownership interest

You need an ownership interest recognized under the applicable homestead rules. Fee-simple ownership is common, but qualifying trusts, life estates and heir property can require additional documentation.

2

Principal residence

The home must be the residence you actually use as your principal home. A second home, rental or investment house generally does not qualify merely because you own it.

3

One residence homestead

The Form 50-114 affirmation requires the applicant to confirm that another residence-homestead exemption is not being claimed elsewhere.

What can count as the homestead?

The residence can include a conventional house, condominium, manufactured home or another qualifying residential structure. A residence homestead may also include land used for residential purposes, subject to the statutory acreage and use requirements.

Bought the home after January 1?

Texas now allows a qualifying owner who acquires the residence after January 1 to receive the general residence homestead exemption for the applicable portion of that tax year once the owner qualifies, if the prior owner did not already receive the same exemption for that tax year.

The 10% homestead appraisal cap is related, but it is not the same thing as an exemption

Once a residence homestead becomes subject to the appraisal limitation, Texas generally limits the increase in its appraised value to the statutory formula based on the preceding year’s appraised value plus permitted new-improvement value. The cap does not mean the market value cannot increase. Your appraisal notice can therefore show a market value above the capped appraised value.

Do not evaluate a protest using market value alone.

If your property has both an appraisal cap and a percentage local-option homestead exemption, reducing market value can sometimes change the dollar value of the percentage exemption. Bexar CAD published a 2026 example in which a successful market-value reduction changed the local-option exemption calculation enough to increase the estimated tax for the illustrated account. Compare market value, capped appraised value, exemption amount and taxable value together.

Form 50-114: micro-step guide — what to do after opening the official PDF

Official form Open Form 50-114 — Residence Homestead Exemption Application
If the fillable fields do not work correctly in your browser, download the PDF and open it with Adobe Reader. The Comptroller notes that its fillable forms can work better in Adobe Reader than in some browser PDF viewers.
At the top, enter the appraisal district county name. This is the county where the property is physically located. Add the appraisal-district account number if you know it. You can usually copy the account number from your appraisal notice or property-search record.
Answer the late-application question accurately. If you are filing for a prior tax year, mark the late-application option and list the tax year or years requested. Do not automatically assume April 30 ended all rights; see the late-filing section below.
In Section 1, choose every exemption category that actually applies. The same residence form is used for the general homestead and several additional residence-homestead categories. Do not submit separate generic homestead forms if the current Form 50-114 lets you select multiple qualifying categories.
Enter each owner’s information and ownership percentage. For co-owned property, enter the requested owner details carefully. Ownership percentage can affect how an exemption is applied in certain situations.
Enter the date you acquired the property and the date you began occupying it as your principal residence. These are not necessarily the same date. This distinction is especially important for owners who purchased and moved after January 1.
Enter the physical property address, not only a P.O. box. The form asks for the physical residence address. Your appraisal district uses this information to verify that the property is your principal residence.
Answer the deed / recorded-instrument question. If your ownership is clearly shown in county real-property records, provide the requested record information if available. If your name is not on a deed because the home is heir property, use the heir-property route instead of abandoning the application.
If it is heir property, mark the heir-property question. You may need the prior owner’s death certificate, a recent utility bill, ownership affidavit and authorizing affidavits from other heir owners who occupy the home.
If part of the property is income-producing, disclose the requested percentage. Do not hide business or rental use. Form 50-114 specifically asks whether any part of the property is income-producing.
Attach the required Texas driver license or state ID copy unless a statutory exception applies. For an ordinary applicant, the identification address should correspond with the residence address. Form 50-114 also contains specific documentation-waiver sections for certain applicants.
Use Section 4 if you qualify for an ID-document/address exception. The current form contains options for residents of qualifying health/infirmity/aging facilities, Address Confidentiality Program participants, active-duty service members or spouses, and certain special driver-license situations.
Read the affirmation before signing. You are affirming that the facts are true, that you meet the exemption requirements and that you are not claiming another residence homestead. False statements can create serious consequences.
Submit it to the local appraisal district — not to the Texas Comptroller. Use your county appraisal district’s official online portal, mailing address, email method if accepted, or in-person filing process. Save proof of submission.
Do not pay a third-party company simply because it mailed you a “homestead filing service” offer.

The official Texas form is free. You can normally file directly with the appraisal district. A private service is not the appraisal district and does not create eligibility that you otherwise lack.

What to do after submitting a Texas homestead exemption

Filing is not the end of the task. A high-value workflow includes verification that the appraisal district received, processed and correctly applied the exemption to the intended property and taxing units.

Save submission evidence. Keep the portal confirmation, email, certified-mail record, stamped copy or other proof showing the filing date.
Search your property account after processing time has passed. Open the county appraisal district’s property-search tool and locate the account using the property address or account number.
Look for the exemption section, not only market value. Search for codes such as HS, homestead, general residence, OA/over-65, disabled, DV or other district-specific labels.
Compare taxing units individually. A $140,000 school exemption does not mean every city, county, MUD, hospital district or special district applies the same dollar exemption.
Review your notice of appraised value. Compare market value, appraised value, exemptions and taxable value. Do not confuse an exemption with an appraisal cap.
Check the county property-tax database during tax-rate season. Texas counties maintain public truth-in-taxation databases showing taxing units and proposed/adopted tax information. This helps you translate taxable value into estimated tax.
Review the tax bill in the fall. If the appraisal record shows the exemption but the tax bill appears wrong, contact the tax assessor-collector and appraisal district with the account number and supporting documents.
Find your county’s official appraisal district and tax office Open County Directory
After opening: select your county → use the Appraisal District contact for exemptions and values → use the Tax Assessor/Collector contact for tax bills and payments.

Texas age-65 property-tax exemptions, tax ceilings and transfer benefits

A homeowner age 65 or older who owns and occupies a qualifying residence homestead can receive the additional $60,000 school-district exemption. Local taxing units may also offer an additional age-65 exemption of at least $3,000.

$140,000 General school homestead exemption.
+$60,000 Additional school exemption for age 65 or older.
Age 55+ Potential surviving-spouse age threshold for continuing certain age-65 tax-ceiling benefits.
2 years Late-filing window after becoming age 65 for the age-65 exemption application.

School tax ceiling: what “freeze” really means

When the age-65 or disabled school-tax ceiling applies, school taxes on the qualifying residence homestead are generally limited based on the statutory ceiling calculation. It is often casually described as a “freeze,” but this should not be interpreted to mean that every property-tax line from every taxing unit can never change.

Counties, cities and junior college districts may also adopt qualifying tax-ceiling provisions. Whether they do so is a local question.

New improvements can affect a tax ceiling.

A tax ceiling is not a blanket promise that taxes will never rise under any circumstance. Certain new improvements can increase the amount subject to tax.

Moving after you already have an age-65 or disabled tax ceiling

Texas allows transfer of a proportionate school-tax limitation to another qualifying Texas residence homestead. Similar transfer rules can apply when a county, city or junior college district has adopted a qualifying ceiling.

Official property-tax forms directory Open Texas Property Tax Forms
After opening: use your browser’s Find function and search for 50-272, 50-311 or 50-808. These form numbers relate to tax-ceiling certificates/transfer documentation. Ask the former and new appraisal districts which current certificate is required for your transfer situation.

Surviving spouse

A surviving spouse who is at least age 55 when the qualifying spouse dies may be able to continue the deceased spouse’s age-65 school-tax ceiling if statutory conditions are satisfied and the home remains the surviving spouse’s residence homestead.

Disabled-person residence homestead exemption — do not confuse program disability with Texas qualification

Texas defines a disabled person for this exemption by reference to disability for purposes of disability insurance benefits under the federal Old-Age, Survivors and Disability Insurance Act administered by the Social Security Administration. Receiving disability benefits from another program does not automatically establish property-tax eligibility.

Potential benefits

  • General $140,000 school homestead exemption.
  • Additional $60,000 school exemption.
  • Possible local disabled-person exemptions.
  • School tax-ceiling protection.
  • Possible local county/city/junior-college ceilings where adopted.

What to prepare

  • Form 50-114.
  • Required identity documentation.
  • Evidence supporting statutory disability qualification when requested.
  • Property account number.
  • Ownership and occupancy information.
Age 65 and disabled at the same time?

The Comptroller explains that an eligible person can have both statuses in the same year, but the same taxing unit does not simply stack both additional homestead exemptions. Ask your appraisal district how each applicable taxing unit is applying your status.

Texas disabled-veteran property-tax exemptions — the correct exemption depends on the situation

“Veteran exemption” is not one single Texas exemption. Texas Tax Code provides several different disabled-veteran and surviving-spouse provisions, and using the wrong form can delay the claim.

Veteran category Benefit Property limitation Primary form
10%–29% service-connected disability Up to $5,000 value exemption One qualifying property selected under Section 11.22 50-135
30%–49% Up to $7,500 One qualifying property 50-135
50%–69% Up to $10,000 One qualifying property 50-135
70%–100% Up to $12,000 under Section 11.22 One qualifying property 50-135
100% disabled / individual unemployability meeting Section 11.131 requirements Total residence-homestead exemption Qualifying residence homestead 50-114
Partially disabled veteran with qualifying donated residence homestead Partial residence-homestead exemption based on qualifying disability rules Qualifying donated residence homestead 50-114
Surviving spouse of qualifying 100% disabled veteran May continue total exemption if requirements are met Residence-homestead rules apply 50-114
Critical correction: the Section 11.22 partial veteran exemption does not apply to every property the veteran owns.

The Comptroller describes the Section 11.22 partial exemption as applying to any one property owned by the qualifying disabled veteran. Do not multiply the $5,000–$12,000 benefit across every parcel you own.

Partial disabled-veteran / survivor form Open Form 50-135
After opening: confirm that you are applying under the partial disabled-veteran/survivor category covered by Section 11.22. Complete the veteran/survivor information, identify the one property for which the exemption is requested, attach the required service-connected disability documentation, sign it and submit it to the local appraisal district — not to the Comptroller.

100% disabled veteran: what the VA evidence must show

The total residence-homestead exemption under Section 11.131 requires qualifying VA disability compensation due to a service-connected disability together with the statutory 100% rating or individual-unemployability determination. A Texas driver license by itself is not proof of the disability rating.

Surviving spouse and remarriage

For the surviving-spouse continuation of the 100% disabled-veteran residence-homestead exemption, the Comptroller states that the surviving spouse does not qualify after remarriage. The home must also satisfy the applicable residence-homestead continuity requirements.

If the surviving spouse later moves

A qualifying surviving spouse who has not remarried may be able to transfer an exemption amount to a subsequently qualified residence homestead. The transferred benefit may be the dollar amount of the exemption on the former home rather than a total exemption of the new home’s entire value.

Inherited Texas home without a clean deed? Use the heir-property homestead process

Heir property is a major real-world filing problem. A family member dies, relatives continue living in the home, but title has never been fully cleaned up. Texas provides a residence-homestead procedure for qualifying heir property instead of requiring every applicant to first solve the entire probate/title problem.

Documents the Comptroller says may be required when the applicant is not identified as the owner in a recorded deed or instrument

  • An affidavit establishing the applicant’s ownership interest.
  • A copy of the prior property owner’s death certificate.
  • A copy of the property’s most recent utility bill.
  • A citation to a court record relating to ownership, if one exists.
  • Authorizing affidavits from other heir-property owners who also occupy the property as their principal residence.
Official residence homestead affidavits Open Property Tax Forms and Search “50-114-A”
After opening: press Ctrl+F or use your browser’s page search, type 50-114-A, open the Residence Homestead Exemption Affidavits package, identify the affidavit that matches your ownership/heir situation, and submit it with Form 50-114 and the supporting evidence requested by your appraisal district.
Title cleanup can still be valuable.

Receiving a homestead exemption does not necessarily resolve every ownership/title issue. The Comptroller notes that an heir owner may record an interest with the county clerk and points applicants to the State Bar of Texas for legal-assistance resources when needed.

Local-option Texas homestead exemptions: where additional savings are found

The statewide $140,000 school exemption is only one layer. A county, city, school district or special district can adopt a local-option homestead exemption of up to 20% of appraised value, with a statutory minimum exemption value of $5,000. Local units may also provide age-65 or disabled-person exemptions.

2026 local-option protection

A January 2026 Texas Attorney General opinion concluded that Tax Code Section 11.13(n-1) prevents a school district, municipality or county that adopted a local-option homestead exemption for tax year 2022 from reducing or repealing that exemption through the protected period ending in 2027.

Localized examples that show why your exact taxing unit matters

Location / taxing unit 2026-relevant example What it teaches
Harris County Harris CAD states Harris County currently provides a 20% optional homestead exemption to homeowners. A homeowner can receive the statewide school exemption and additional local percentage relief from a county.
Fort Bend County Fort Bend CAD identifies a 20% Fort Bend County homestead exemption. County commissioners also approved 2026 local-option figures including $100,000 over-65 and disabled-person exemptions for the county. Local age/disability benefits can be far larger than the statutory minimum.
Bexar / San Antonio example A BCAD 2026 tax illustration shows 20% local-option homestead percentages for Bexar County, the City of San Antonio and University Health, while other units in the same example use different percentages. One property can sit inside several taxing units with different exemption structures.
Harris-Fort Bend ESD 100 Fort Bend CAD announced that for tax year 2026 ESD 100 eliminated its prior 20% homestead and $100,000 over-65 exemptions while retaining its $100,000 disabled-person exemption. Special-district exemptions can change independently from county, city or school benefits.

How to discover every exemption attached to your own property

Open your appraisal district’s property search. Search by address or account number.
Write down every taxing unit listed on the account. This can include county, school district, city, hospital district, MUD, ESD, community college, drainage district and other units.
Locate the exemption breakdown for each unit. Do not assume “Homestead: Yes” means every taxing unit provides the same amount.
Open the county truth-in-taxation property database. Review taxable value and proposed/adopted tax-rate information by taxing unit.
Multiply taxable value by each unit’s tax rate. That gives a much better estimate of actual savings than applying one percentage to market value.
Estimated exemption savings ≈ exemption value × applicable taxing-unit tax rate
Example school market value $400,000
2026 general school homestead exemption − $140,000
Illustrative school taxable value before other limitations $260,000
If owner also qualifies for additional $60,000 age-65/disabled school exemption $200,000

This example isolates exemption arithmetic and does not account for appraisal caps, tax ceilings, local-option exemptions, new improvements or every taxing-unit rule.

Texas business property-tax exemptions in 2026

Business owners should not stop at the residence-homestead rules. Texas has property-tax exemptions for certain low-value income-producing personal property, exported goods, goods in transit, qualifying pollution-control property, specialized inventory and other statutory categories.

New $125,000 income-producing tangible personal-property exemption

For 2026, income-producing tangible personal property can qualify for an exemption of up to $125,000 of appraised value under the applicable statutory rules. The Comptroller’s 2026 valuation guidance notes that if the personal property’s total taxable value is $125,000 or less in a taxing unit, it is exempt in that taxing unit.

This does not mean “business owners no longer need to think about renditions.”

Rendition rules remain relevant. Texas generally requires business owners to render taxable business personal property, and the standard rendition deadline for most property is April 15, with statutory extension procedures available in qualifying circumstances.

Freeport exemption

Freeport treatment can exempt qualifying goods, wares, ores, merchandise and certain aircraft-related property that are acquired in or imported into Texas and transported outside Texas within the statutory 175-day period. Oil, gas and certain petroleum products do not qualify.

Official Freeport / goods-in-transit explanation Open Freeport and Goods in Transit Exemptions
After opening: first identify whether your inventory is being shipped outside Texas (Freeport) or stored and then shipped to another location inside or outside Texas (goods in transit). Review the 175-day rule and excluded property. Then open the correct form: 50-113 for Freeport or 50-758 for goods in transit. Confirm whether each taxing unit has elected to tax property that would otherwise qualify.

Goods in transit

The goods-in-transit exemption covers qualifying goods acquired inside or outside Texas, detained for storage and shipped to another destination within the statutory period. The owner generally cannot have a direct or indirect ownership interest in the storage facility for the ordinary rule described by the Comptroller.

Other specialized business/property categories worth checking

Form 50-248 Pollution Control Property Tax Exemption Check whether qualifying pollution-control equipment meets the statutory/environmental certification process.
Form 50-107 Animal Feed Held for Sale at Retail New 2026 category for qualifying feed inventory held by its owner for retail sale.
Form 50-847 Border Security Infrastructure New category for qualifying property value in Texas counties bordering Mexico.
Form 50-842 Medical / Biomedical Personal Property Review if your property falls within the qualifying medical or biomedical statutory class.
Form 50-821 Energy Storage System in Nonattainment Area Specialized exemption with statutory location/use conditions.
Form 50-822 Landfill-Generated Gas Conversion Facility Review the specific facility/property criteria before filing.
Official master form list Open Texas Property Tax Forms
After opening: use page search and enter the form number. Download the most recent version rather than relying on an old PDF saved on another website.

Agricultural, timber and wildlife “exemptions”: important correction — these are usually special appraisals

Agricultural-use appraisal is not the same as a property-tax exemption.

Texas open-space agricultural, timber and wildlife-management relief normally changes how qualifying land is appraised. It does not make the land tax-free. Calling it an “ag exemption” is common shorthand, but it can mislead property owners about qualification, rollback/change-of-use consequences and taxable value.

1-d-1 open-space agricultural appraisal

The common 1-d-1 route generally requires the land to satisfy historical agricultural-use requirements and current degree-of-intensity standards applied by the local appraisal district. The Comptroller explains that land generally must have been devoted to agricultural or timber production for at least five of the preceding seven years, with additional rules for certain land inside incorporated cities or towns.

Official agricultural appraisal page Open Agricultural, Timberland & Wildlife Special Appraisal
After opening: determine whether you are applying for 1-d-1 open-space agricultural use, 1-d agricultural appraisal, timber, ecological laboratory or another special appraisal. Then open the form number listed for your category. For ordinary 1-d-1 open-space agricultural appraisal, use Form 50-129.

What Form 50-129 actually asks you to prove

The current form asks about current and historical agricultural use, acreage by use category, livestock/exotics/wildlife, livestock counts, crops, acreage and other land-use details. A new owner may need to provide a more complete use history depending on the circumstances.

Download the current Form 50-129. Do not use a generic “ag exemption form” from a private site.
Gather the five-of-seven-year use history. Prepare leases, livestock records, receipts, photographs, agricultural schedules or other evidence your appraisal district accepts.
Check the appraisal district’s local intensity guidelines. Minimum acreage and intensity practices are fact-specific and local. State law does not create one simple statewide “five acres gets an ag exemption” rule.
Complete the land-use sections in detail. Identify acres devoted to each agricultural use and provide livestock/crop/wildlife information requested.
File by the applicable special-appraisal deadline. The ordinary deadline is before May 1. For qualifying special-appraisal requests, written extension rules can apply; do not assume the homestead late-filing rule is the same.

Wildlife management

Wildlife management is generally a continuation of qualifying 1-d-1 open-space appraisal under a qualifying wildlife-management use, not a stand-alone “wildlife tax exemption.” A written wildlife-management plan and evidence of qualifying practices can be required.

Buying land already carrying an agricultural value?

Do not assume the special appraisal automatically follows you forever. Ownership changes, land-use changes and requests from the chief appraiser can trigger a need for a new application or additional documentation.

Texas solar and wind-powered energy-device property-tax exemption

Tax Code Section 11.27 provides an exemption related to the appraised-value increase attributable to qualifying solar or wind-powered energy devices. It is different from a federal solar tax credit and different from a utility rebate.

Official form path Open Forms and Search “50-123”
After opening: find Form 50-123 — Exemption Application for Solar or Wind-Powered Energy Devices. Review whether the installed equipment meets the statutory device definition. Prepare property identification, equipment information and supporting installation documentation requested by the appraisal district, then file with the appraisal district where the property is located.
Practical check after solar installation

Compare the pre-installation property record, the new market-value breakdown and the exemption line after the appraisal district processes your application. The exemption is designed to address qualifying value attributable to the device, not to erase the taxable value of the entire residence.

Texas disaster and fire-damage property-tax exemptions

Temporary exemption for property damaged in a governor-declared disaster area

Tax Code Section 11.35 can provide a temporary exemption for qualifying property that is at least 15% damaged in a governor-declared disaster area. Qualified property can include income-producing tangible personal property, improvements to real property and certain manufactured homes.

Damage level Approximate damage range Exemption percentage used in the statutory calculation
Level I 15% to under 30% 15%
Level II 30% to under 60% 30%
Level III 60% to under 100% 60%
Level IV 100% / total loss 100%

The temporary exemption is then prorated based on the number of days remaining in the year after the disaster declaration date.

Official disaster property-tax relief page Open Property Taxes in Disaster Areas
After opening: confirm that your county is included in a qualifying governor disaster declaration → read the temporary exemption section → open Form 50-312 → document property condition with photos, insurance reports, repair estimates and other evidence → file with the local appraisal district no later than the applicable 105-day deadline.

New 2026 exemption when a residence-homestead improvement is completely destroyed by fire

Tax Code Section 11.351 applies to the improvement-structure portion of a residence homestead when the qualifying improvement is completely destroyed by fire, was a habitable dwelling immediately before the fire and remains uninhabitable for at least 30 days.

Form 50-339 Temporary Exemption for a Residence Homestead Destroyed by Fire.
180 days Application deadline measured from the date of the fire.
One tax year The temporary exemption applies to the tax year in which the qualifying fire occurred.
Improvement value The relief relates to the destroyed residence-homestead improvement, not automatically the entire land value.
Official fire-destroyed homestead form Open Form 50-339
After opening: confirm the property already had the relevant residence-homestead status → enter appraisal-district and account information → document the date of the fire and destroyed improvement → attach evidence supporting complete destruction/uninhabitability → sign → file with the appraisal district within 180 days.

Charitable, religious, school and nonprofit property-tax exemptions

Being a nonprofit corporation or holding IRS 501(c)(3) status does not automatically make every parcel of Texas real estate property-tax exempt. Property ownership, organizational qualification and actual use of the property can all matter.

Charitable organization property

Review Form 50-115 and the specific Tax Code charitable qualification. Some organizations must also complete a separate Comptroller organization-exemption process depending on the provision used.

Religious organization property

Review Form 50-117 for local property-tax purposes and AP-209 when applying to the Comptroller for the separate state-tax exemption status applicable to religious organizations.

Private schools

Review Form 50-119 and the statutory ownership/use requirements rather than assuming nonprofit school status automatically exempts all property.

Two different application systems can be involved

Comptroller exemption status and local property-tax exemption are not always the same filing.

The Comptroller administers certain state tax-exemption determinations for organizations, while the local appraisal district determines whether specific property qualifies for local property-tax exemption under the applicable Tax Code provision.

State organization exemption resources Open Tax Exemptions for Qualified Organizations
After opening: choose your organization type — charitable, religious, educational, homeowners association or other → read the state qualification requirements → download the applicable AP-series application if needed → obtain the state determination/verification → then separately determine whether your property needs a local appraisal-district property-tax form.
Property-tax forms Open Property Tax Forms
Search the page for 50-115 charitable, 50-117 religious, 50-119 private school, 50-120 cemetery, 50-140 transitional housing, 50-214 nonprofit water/wastewater, or another category matching the property’s actual use.

Texas property-tax exemption form map — which form should you open?

50-114 Residence Homestead Exemption Application General homestead, age 65+, disabled-person homestead, certain veteran/surviving-spouse residence-homestead categories.
50-114-A Residence Homestead Exemption Affidavits Supporting affidavits including situations such as heir property and other special ownership/documentation circumstances.
50-135 Disabled Veteran’s or Survivor’s Exemption Partial Section 11.22 disabled-veteran/survivor exemption.
50-123 Solar or Wind-Powered Energy Devices Qualifying value attributable to eligible solar/wind devices.
50-113 Freeport Exemption Qualifying exported inventory/property.
50-758 Goods-in-Transit Qualifying stored goods shipped within the statutory period.
50-129 1-d-1 Open-Space Agricultural Use Appraisal Special appraisal — not a general exemption.
50-312 Temporary Exemption Property Damaged by Disaster Governor-declared disaster-area relief.
50-339 Residence Homestead Destroyed by Fire New 2026 temporary fire exemption.
50-107 Animal Feed Held for Sale at Retail New 2026 exemption category.
50-115 Charitable Organization Property Local property-tax application for qualifying charitable property.
50-117 Religious Organization Property Local property-tax application for qualifying religious property.
50-122 Historic or Archeological Site Applicable local/statutory exemption route for qualifying property.
50-248 Pollution Control Property Specialized pollution-control exemption.
50-844 Child-Care Facility Property Review current qualification and supporting affidavit requirements.
50-847 Border Security Infrastructure New 2026 qualifying border-security infrastructure category.
Always verify the current revision before filing Open Official Current Forms List
The Comptroller updates forms. If you downloaded a PDF months or years ago, compare its revision date with the version currently listed on the official form page before sending it to the appraisal district.

Texas property-tax exemption deadlines — including the late-filing windows most articles miss

Application Normal deadline Important late / special rule
Most exemptions April 30 / before May 1 Depends on exemption; not every exemption has the same late-filing right.
Residence homestead April 30 May generally be late-filed up to two years after the date the taxes become delinquent.
Age 65 or older Apply when qualified Application may be filed up to two years after the date the owner became age 65.
Section 11.22 disabled veteran April 30 May be filed up to five years after the delinquency date for taxes on the property.
Donated residence homestead of partially disabled veteran April 30 Veteran and survivor rules have special statutory windows; review the current disabled-veteran FAQ rather than assuming the general homestead period.
Disaster-damage temporary exemption Event-based File within 105 days after the governor declares the disaster area.
Homestead improvement destroyed by fire Event-based File no later than 180 days after the qualifying fire.
1-d-1 agricultural special appraisal April 30 / before May 1 Special-appraisal extension/late rules differ from homestead rules; written good-cause extension procedures may apply.
Missed April 30? Do not simply give up.

A homeowner who discovers in 2026 that a residence-homestead exemption was never filed may still be within the Texas late-filing window. Contact the appraisal district, identify the tax year you first qualified, ask specifically for a late residence-homestead application, and retain proof of the filing.

Official Texas property-tax law deadline calendar Open Property Tax Law Deadlines
After opening: navigate to the month relevant to your filing, then use page search for exemption, homestead, April 30, protest or your specific form category. When a deadline lands on a weekend/holiday or a special statutory situation applies, confirm directly with the appraisal district.

What to do if your Texas property-tax exemption is denied, removed or missing

An exemption problem can occur at several different stages: the district never received the application, additional information was requested but not provided, the chief appraiser denied eligibility, an existing exemption was canceled, or the appraisal record is correct but the tax bill is wrong.

Identify the exact problem. Ask whether the application is pending, incomplete, denied, canceled, not found, or approved but not yet visible.
Request the reason in writing if denied. Do not rely only on a phone summary. The reason determines which evidence or protest ground matters.
Compare the reason with your submitted application. Check ID address, occupancy date, ownership, required VA/SSA evidence, heir affidavits, organization documents or specialized property-use requirements.
Respond to an information request before its deadline. If the appraisal district requested additional documentation, submit it through a traceable method and keep proof.
Use the Appraisal Review Board protest process when applicable. A property owner can protest certain chief-appraiser determinations, including exemption-related determinations. Follow the deadline printed on your notice rather than assuming every protest is due May 15.
If the exemption is late-granted after taxes were paid, ask about a refund/corrected tax bill. Texas law provides procedures under which certain late-granted exemptions can result in corrections and refunds.
Official refund information Open Property Tax Payment Refunds
After opening: look for the section covering late-granted exemptions and appraisal-roll corrections. If you already paid the tax, contact the appraisal district and tax collector with the corrected exemption determination and ask when the corrected bill/refund will be processed.
Comptroller PTAD cannot overturn your local appraisal district’s individual exemption decision.

PTAD provides education, forms, monitoring and technical assistance, but the chief appraiser and local review/appeal system handle individual local exemption determinations.

Texas appraisal district contacts: major metro filing offices and Google Maps links

The office receiving your exemption application is the appraisal district for the county where the property is located. The examples below are current quick-reference contacts from the Texas Comptroller county directory. Always verify office hours before an in-person visit.

Harris Central Appraisal District

Address: 13013 Northwest Frwy., Houston, TX 77040-6305
Phone: 713-957-7800

Dallas Central Appraisal District

Address: 2949 N. Stemmons Fwy., Dallas, TX 75247-6102
Phone: 214-631-0910

Tarrant Appraisal District

Address: 2500 Handley-Ederville Rd., Fort Worth, TX 76118-6909
Phone: 817-284-0024

Bexar Central Appraisal District

Address: 411 N. Frio St., San Antonio, TX 78207-4416
Phone: 210-242-2432

Travis Central Appraisal District

Address: 850 E. Anderson Ln., Austin, TX 78752
Phone: 512-834-9317

Collin Central Appraisal District

Address: 250 Eldorado Pkwy., McKinney, TX 75069-8023
Phone: 469-742-9200
Toll free: 866-467-1110

Fort Bend Central Appraisal District

Address: 2801 B.F. Terry Blvd., Rosenberg, TX 77471-5600
Phone: 281-344-8623

Property is not in one of these counties? Find Any of Texas’ County Appraisal Districts
Select your county and copy the appraisal district’s official website, phone, mailing address and street address. Do not send an exemption application to a nearby major-county office simply because it is closer to you.

Texas Comptroller Property Tax Assistance Division contact information

Phone assistance

512-305-9999
800-252-9121

For general property-tax matters on the Comptroller system, the agency’s phone menu identifies a property-tax/general assistance path. PTAD provides education and technical assistance rather than deciding your individual local exemption.

Mail

Texas Comptroller of Public Accounts
Attn: Property Tax Assistance Division
P.O. Box 13528
Austin, TX 78711-9939

Do not mail Form 50-114 here. Residence homestead applications go to the appraisal district where the property is located.

Official PTAD contact page Open Property Tax Assistance Contact
Use PTAD for general forms, educational resources and statewide property-tax information. For your home’s exemption status, appraisal, missing application or local denial, contact your county appraisal district first.

Texas exemption mistakes that cause lost savings, delays or incorrect advice

1. Filing with the Comptroller instead of the appraisal district

The Comptroller publishes the model form, but Form 50-114 and most local property-exemption forms must be submitted to the county appraisal district.

2. Using an old exemption amount

A page still telling 2026 homeowners that the statewide school homestead exemption is $100,000 is outdated.

3. Calling agricultural special appraisal an exemption

This creates incorrect expectations about market value, productivity value and change-of-use consequences.

4. Assuming local benefits are statewide

Harris County’s 20% optional homestead exemption does not mean every Texas county or every taxing unit provides 20%.

5. Giving up after April 30

Homestead and disabled-veteran statutes contain important late-filing windows.

6. Assuming a 100% VA rating and Section 11.22 partial exemption are the same

They are different statutory pathways with different property scope and forms.

7. Claiming the partial veteran exemption on every property

The Section 11.22 benefit applies to any one qualifying property selected by the qualifying owner, not every property owned.

8. Assuming surviving-spouse veteran exemption continues after remarriage

Several surviving-spouse residence-homestead provisions require that the surviving spouse has not remarried.

9. Confusing market value with taxable value

Your market value can be different from capped appraised value, which can be different again from taxable value after exemptions.

10. Not checking the final tax bill

An approved exemption should ultimately affect taxable value and the tax calculation. Verify the appraisal record and tax statement rather than assuming approval automatically propagated correctly everywhere.

Complete exemption audit checklist for a Texas property owner

Identify the county where the property is physically located. This determines the appraisal district.
Search the appraisal district account. Write down market value, appraised value, exemption codes and taxing units.
Confirm general homestead eligibility. Ownership interest + principal residence + no competing homestead claim.
Check age, disability, veteran and surviving-spouse categories. These can create additional value exemptions, total exemptions or tax-ceiling benefits.
Check local-option exemptions. Review every taxing unit attached to the property rather than only the county.
Check specialized property categories. Solar, disaster damage, fire destruction, business inventory, Freeport, goods-in-transit, nonprofits and other property types may use different forms.
If rural land is involved, separate “exemption” from “special appraisal.” Ag, timber and wildlife management are usually valuation programs.
Download the current official form. Confirm revision date and form number.
Attach proof before submitting. Missing ID, VA evidence, disability documentation, heir affidavits or organizational records can delay approval.
Save proof of filing. Portal receipt, email confirmation, certified-mail record or stamped copy.
Verify the exemption on the appraisal account. Do not stop after receiving a generic submission confirmation.
Review appraisal notice and tax bill separately. Exemptions affect taxable value; tax rates are determined by local taxing units.

Texas property tax exemption FAQs for 2026

What is the Texas homestead exemption amount for 2026?

A qualifying Texas residence homestead receives a $140,000 exemption from school-district taxation. Local taxing units may provide additional local-option exemptions.

What is the 2026 over-65 exemption in Texas?

A qualifying homeowner age 65 or older can receive an additional $60,000 school-district residence-homestead exemption in addition to the $140,000 general school exemption. Local taxing units may offer additional age-65 exemptions.

What is the additional disabled-person homestead exemption?

A qualifying disabled homeowner can receive the additional $60,000 school exemption along with the general $140,000 school homestead exemption, subject to the statutory disability qualification.

Where do I file Form 50-114?

File it with the appraisal district in the county where the property is located. Do not send Form 50-114 to the Texas Comptroller merely because the Comptroller publishes the form.

Is the Texas homestead exemption free to file?

The official form is free. Property owners can normally file directly with their county appraisal district without paying a private filing service.

Can I file for homestead after April 30?

Yes, Texas provides a late-filing period for residence homestead exemptions. A qualifying residence-homestead application may generally be filed up to two years after the date the taxes become delinquent.

I turned 65 last year and forgot to apply. Is it too late?

Not necessarily. Texas provides a late-application period of up to two years after the date a qualifying owner became age 65.

Can I claim a homestead exemption if I bought my home after January 1?

A qualifying owner who acquires the property after January 1 may receive the general residence-homestead exemption for the applicable portion of the tax year when the statutory conditions are met and the previous owner did not receive the same exemption for that year.

Can I claim Texas homestead if my name is not on a deed because I inherited the home?

Potentially yes. Texas has an heir-property homestead procedure using affidavits and supporting documentation such as a death certificate, utility bill and ownership information.

Is a Texas agricultural exemption really an exemption?

Usually no. The commonly called “ag exemption” is generally a special appraisal based on qualifying agricultural productivity/use rather than a complete exemption from property taxation.

What form is used for 1-d-1 agricultural appraisal?

Form 50-129 is the Comptroller’s model Application for 1-d-1 (Open-Space) Agricultural Use Appraisal.

Does Texas offer a solar property-tax exemption?

Texas provides an exemption related to qualifying appraised value attributable to eligible solar or wind-powered energy devices under Tax Code Section 11.27. Form 50-123 is the model application.

What is the Texas disabled-veteran property exemption amount?

Under Section 11.22, the partial exemption can range from $5,000 to $12,000 depending on qualifying service-connected disability rating and other statutory conditions. Separate provisions can provide total residence-homestead exemption for qualifying 100% disabled veterans.

Can a disabled veteran use the partial exemption on every property owned?

No. The Comptroller describes the Section 11.22 partial exemption as applying to any one property owned by the qualifying disabled veteran.

What form does a 100% disabled veteran use for the residence-homestead exemption?

Form 50-114 is used for the qualifying 100% disabled-veteran residence-homestead exemption under Section 11.131.

Can the surviving spouse of a 100% disabled veteran remarry and retain the exemption?

The Comptroller states that the surviving spouse does not qualify for that surviving-spouse exemption after remarriage.

How do I find my local Texas homestead exemption?

Open your appraisal district property account, identify all taxing units, and review the exemption amount applied by each unit. You can also contact the appraisal district or taxing unit directly.

Does every Texas county give a 20% homestead exemption?

No. Local-option exemptions vary. Harris County and Fort Bend County are examples of counties offering a 20% homestead exemption, but you must verify the units attached to your own property.

What is the new 2026 business personal-property exemption?

For 2026, Texas law provides a $125,000 exemption threshold for qualifying income-producing tangible personal property under the applicable Tax Code rules.

What is the deadline for a Texas disaster-damage exemption?

For the temporary exemption under Tax Code Section 11.35 in a governor-declared disaster area, the property owner must generally apply within 105 days after the governor declares the disaster area.

What is the 2026 fire-destroyed homestead exemption deadline?

For the new temporary exemption on a qualifying residence-homestead improvement completely destroyed by fire, Form 50-339 must generally be filed within 180 days after the fire.

Can a church or 501(c)(3) assume its real estate is automatically exempt?

No. Organization status and property-tax qualification are separate questions. Ownership, organizational qualification and actual property use can all matter, and an application with the local appraisal district may be required.

Who should I call if my homestead exemption does not appear?

Contact the appraisal district in the county where the property is located. The Comptroller’s county directory provides official appraisal-district phone numbers and websites.

Who handles the property tax bill after the exemption is applied?

The appraisal district handles appraisal and exemption records. The county tax assessor-collector or another collecting unit handles tax bills, payments and receipts.

Official Texas property-tax sources and what each one is useful for

Texas Comptroller — Property Tax Exemptions Statewide homestead, heir-property, age/disability, veteran, survivor, solar and exemption overview. Primary official source Form 50-114 Current Residence Homestead Exemption Application. Official form Form 50-135 Disabled Veteran’s or Survivor’s Exemption Application. Official form Texas Property Tax Forms Master source for current exemption, collection, protest, rendition and special-appraisal forms. Primary official source County Appraisal & Tax Office Directory Official phone, address, website and taxing-unit contacts for Texas counties. Primary official source Property Tax Law Deadlines Statewide statutory property-tax calendar. Primary official source Agricultural, Timber & Wildlife Special Appraisal Explains why ag/wildlife is special appraisal, qualification history and current forms. Primary official source Property Taxes in Disaster Areas Temporary disaster-damage exemption and 2026 fire-destroyed homestead relief. Primary official source Disabled Veteran & Survivor FAQ Partial exemption amounts, deadlines, qualifying documentation and survivor rules. Primary official source 100% Disabled Veteran FAQ Total residence-homestead exemption and surviving-spouse continuation/transfer rules. Primary official source Freeport & Goods in Transit 175-day rules, qualifying goods and forms 50-113/50-758. Primary official source Valuing Property Appraisal methods, 2026 non-homestead circuit-breaker information, business rendition deadlines and $125,000 personal-property threshold. Primary official source Property Tax Payment Refunds Corrections and refunds following certain late-granted exemptions. Primary official source Property Tax Assistance Division Contact Statewide education, forms and technical-assistance contact information. Primary official source Harris CAD Homeowner Exemptions Current Harris County local-option example and filing guidance. Local official source Fort Bend CAD Homestead Exemptions Local filing portal, documentation and exemption guidance. Local official source Bexar CAD Exemptions Overview Local practical explanation of Texas homestead, identification and optional exemptions. Local official source
How this guide handles official PDFs

Texas property-tax forms and publications are updated periodically. Use the Comptroller’s live forms and publications pages as the source of truth for the newest revision instead of relying on a PDF copied to another website.

AppraisalDistrict.org is an independent informational website. It is not an appraisal district, tax assessor-collector, Texas Comptroller office, law firm or government agency. Local chief appraisers make individual exemption determinations.