Property Tax Exemptions

Property Tax Exemptions

Texas offers a variety of partial or total (absolute) exemptions from property appraised values used to determine local property taxes. A partial exemption removes a percentage or a fixed dollar amount of a property’s value from taxation. A total (absolute) exemption excludes the entire property from taxation. Taxing units are mandated by the state to offer certain (mandatory) exemptions and have the option to decide locally on whether or not to offer others.

The law requires the property owner to apply for an exemption in most circumstances. Some exemptions require a one time application and others require an annual application. Most one-time exemptions allow the chief appraiser to request a new application to verify the eligibility still exists.

The following is a short summary of selected exemptions:

General Residence Homestead – Texas law requires school districts to offer a $40,000 exemption on residence homesteads. Any taxing unit has the option to offer a separate residence homestead. The home must be the principal residence of the applicant.

Age 65 or Older or Disabled – Texas law requires school districts to offer an additional $10,000 residence homestead exemption to persons age 65 or older or disabled. Any taxing unit has the option to offer a separate residence homestead exemption for persons age 65 or older in an amount not less than $3,000. To qualify, the owner must be 65 or older and live in the house; a disabled person must meet the definition of disabled for the purpose of payment of disability insurance benefits under the Federal Old-Age, Survivors and Disability Insurance Act. The Tax Code places a ceiling on school taxes for residence homesteads owned by persons who are age 65 and older or disabled.

Veterans’ Exemptions – Texas law provides partial exemptions for any property owned by disabled veterans and surviving spouses and children of deceased disabled veterans. The amount of exemption is determined by percentage of service-connected disability. A disabled veteran who receives 100 percent disability rating due to a service-connected disability or unemployable from the United States Department of Veterans Affairs is entitled to an exemption from taxation of the total appraised value of the residence homestead.

Have You Inherited Your Home?

In 2019 a new Texas law, Senate Bill 1943, opened up important property tax savings for “heir property owners” – homeowners who have inherited their primary residence. For more information please read “Have You Inherited Your Home?” brochure or call our office.

How to File for an Exemption on Your Home

1.An application may be obtained from the appraisal district, the appraisal district’s website or the Comptroller’s website.
2.The completed application with all required documentation should be filed with the appraisal district beginning January 1 and not later than April 30 of the year which you are requesting an exemption.
3.Provide a copy of your driver’s license or state issued ID. The address listed must correspond to the address of the property for which an exemption is claimed. If applying for a disabled persons exemption, disabled veterans exemption or surviving spouse of a disabled person, or veteran you must provide proof of disability.
4.You may file a late application for a residence homestead exemption after the deadline for filing has passed. Effective beginning the 2016 tax year, the late application must be filed not later than two years after the delinquency date.
5.After considering the application and all relevant information, the chief appraiser may request additional information. You must provide the additional information within 30 days of the request or the application is denied. For good cause shown, the chief appraiser may extend the deadline not to exceed 15 days.
6.If the chief appraiser modifies or denies an exemption a written notice of the modification or denial must be delivered to the applicant within five days after the date of the determination. Included should be a brief explanation of the procedures for protesting the action.
7.If the chief appraiser grants the exemption(s), you do not need to reapply annually. You must reapply if the chief appraiser required you to do so, or if you want the exemption to apply to property not listed in the application.
8.You must notify the chief appraiser in writing before May 1 of the year after your right to any exemption ends.
9.For more information on filing for an exemption you may contact your appraisal district or consult Texas Property Tax Exemptions published by the Comptroller.

Partial Exemption List, Texas Property Tax Code, Sec. 11.46

Each year the Chief Appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number of each kind of partial exemption allowed in the tax year and the total assessed value of each taxing unit that is exempted by each kind of partial exemption. Per Texas Property Tax Code, Sec. 1.04(11) Partial Exemption means an exemption of part of the value of taxable property.

The following is the District’s current partial exemption list plus one year prior. Anything older may be requested by submitting a Public Information Request.