Residence Homestead Exemption with Local Options

State

Texas

Year

2020

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

A homestead exemption of $3,000 of assessed value for general government purposes and an additional $25,000 for school district taxation is available to all homeowners. Those 65 or older, or disabled, are entitled to an additional exemption $10,000 for school taxation. An individual can benefit from more than one of these three options in a tax year. At local option, the exemption for general government on homesteads for seniors and disabled persons may be increased above $3,000. At local option, a governing body may adopt for all homesteads, a percentage exemption, up to 20% of the appraised value. If the percentage produces an exemption of less than $5,000 for a particular property, a minimum exemption of $5,000 is applied.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program. The building and the land cannot exceed 20 acres.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

It varies according to the benefit. For the $3,000 general exemption and the $25,000 school district exemption every homeowner is eligible. Individuals who are over 65 or disabled are eligible for an additional $10,000 school district exemption. For surviving spouses of applicants 65 or older to qualify, the surviving spouse must be 55 or older to qualify.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

TX101_RR20

Footnotes

Effective 1 January 2020, an eligible disabled person who is 65 or older may not receive both a disabled and an elderly residence homestead exemption from the same taxing unit (city, county, school, or special district) in the same year but can choose either if the taxing unit adopted both. Additionally, an eligible disabled person who is 65 years or older can receive both a disabled and an elderly residence homestead exemption in the same year if the person receives the exemptions in relation to taxes levied by those taxing units. This was enacted by 2019 Tex. Gen. Laws. ch. 457 § 1 (HB 2441) The exemption is extended to active duty military on orders out of the area. An applicant can receive either an elderly or disabled exemption but cannot receive both.

Sources

Tex. Tax Code Ann. § 11.13 (in effect for 2020)
Source Constitution: 
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption Form 50-114, (2020)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 11/08/2021]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 11/08/2021]
View Archived Source

Texas Comptroller, Age 65 or older or disabled exemptions frequently asked questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners. Accessed 11/08/2021]
View Archived Source
2019 Tex. Gen. Laws ch. 457 § 1

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