Residence Homestead Exemption with Local Options





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



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


Characteristics of Eligible Property

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

Eligibility Criteria




Surviving Spouse

Description of Eligibility Criteria

It varies according to the benefit. For the $3,000 general exemption and the $15,000 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



The exemption applies to homesteads of cover members of the military on active duty orders within the United States An applicant can receive either an elderly or disabled exemption but cannot receive both.


Tex. Tax Code Ann. § 11.13 (in effect for 2017)
Source Constitution: 
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Application for Residence Homestead Exemption, Texas Comptroller [ accessed 06/27/2018 View Archived Source

Residence Homestead Exemption FAQ [ accessed 06/27/2018] View Archived Source

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