Exemptions Information & Requirements

Exemptions Information & Requirements

Homestead ExemptionOnline Application Tax Code Section 11.13
  1. Must own AND occupy as of January 1st
  2. Need copy of Texas Driver License or Texas ID with matching situs
  3. If Mailing Address is PO Box, the Texas Driver License or Texas ID still has to match the situs (both PO box and situs can be listed on the license/id's). The mailing address does not necessarily need to be listed on any form of ID
  4. If Confidential Owner, Texas Driver License or Texas ID does NOT have to match situs
  5. If Active Military, need Utility Bill that matches situs and military ID. Driver's License does NOT have to match situs
  6. A late application for a residence homestead may be filed up to two years within the delinquency deadline of January 31st. (Tax Code Section 11.431)

Over 65 Exemption: Tax Code Section 11.13 (c)
  1. Must own AND occupy property
  2. Need copy of Texas Driver License or Texas ID with matching situs
  3. Eligible the year they purchase property and least one owner is 65
  4. A person who qualifies for the Age 65 or older & Disabled Person exemptions may receive both exemptions if they are placed on separate taxing entities.

Over 65-NEW IMPROVEMENT VALUE 11.26(b)
If you have either the Over 65 or Disabled Person exemption, the freeze will be adjusted due to the added structure or land value only in accordance with the Texas Property Tax Code, Section 11.26(b)


Over 65 Surviving Spouse: Tax Code Section 11.13(q)
  1. Must own AND occupy property
  2. Must provide death certificate of deceased spouse
  3. The deceased spouse died in a year in which the deceased spouse qualified for the exemption
  4. The surviving spouse was 55 or older when the deceased spouse died
  5. The property was the residence homestead of the surviving spouse when the deceased spouse died and remains the residence homestead of the surviving spouse

Disabled Person: Tax Code Section 11.13(d)
  1. Must own AND occupy property
  2. Need copy of Texas Driver License or Texas ID with matching situs
  3. Need current Disability Benefits Letter, Medicare Card, OR Physician's Statement showing effective date of disability
  4. A person who qualifies for the Age 65 or older & Disabled Person exemptions may receive both exemptions if they are placed on separate taxing entities.

Disabled Person Surviving Spouse: Tax Code Section 11.13(q)
  1. Must own AND occupy property
  2. The deceased spouse died in a year in which the deceased spouse qualified for the exemption
  3. The surviving spouse was 55 or older when the deceased spouse died
  4. The property was the residence homestead of the surviving spouse when the deceased spouse died and remains the residence homestead of the surviving spouse
  5. Submit a copy of the survivor's disability benefits letter

Disabled Person-NEW IMPROVEMENT VALUE 11.26(b)
If you have either the Over 65 or Disabled Person exemption, the freeze will be adjusted due to the added structure or land value only in accordance with the Texas Property Tax Code, Section 11.26(b)


100% Disabled Veteran: Tax Code Section 11.131
  1. Must own AND occupy property
  2. Must receive 100% disability benefits OR be considered total and permanent OR unemployable by the Veteran Affairs
  3. Need copy of Texas Driver License or Texas ID with matching situs
  4. Need 100% Disability Benefits letter-letter must be current (within the last two years) with effective date of disability
  5. Exemption is prorated based on deed date or move in-date as long as 100% disability benefits were granted the same year
  6. If veteran sells or moves to another property, the exemption will be prorated based on deed date

Surviving Spouse of a 100% Disabled Veteran: Tax Code Section 11.131(d)
  1. Surviving spouse of a U.S. armed services member who has not remarried since the death of the service member
  2. Texas Driver License or Texas ID with matching situs
  3. Exemption is prorated based on deed date or move-in date as long as 100% disability benefits were granted the same year
  4. Need 100% Disability Benefits letter-letter must be current (within the last two years) with effective date of disability
  5. If veteran's surviving spouse sells or moves to another property, the exemption will be prorated based on deed date

(Disabled Veteran with a Disability Rating Less Than 100%-SEE FORM 50-135)


Surviving Spouse of a Member of Armed Services Killed in Action: Tax Code Section 11.133(b) and (c)
  1. Surviving spouse of a U.S. armed services member who is killed in action who has not remarried since the death of the service member
  2. Documentation must be provided to support this exemption request
    1. Report of Casualty (ROC) from VA
    2. DD1300 form from VA

Surviving Spouse of First Responder Killed in the Line of Duty: Tax Code Section 11.134
  1. Surviving spouse of a Texas first responder who is killed or fatally injured in the line of duty who has not remarried since the death of the first responder.
  2. Death certificate must be provided to support this exemption request.

Donated Residence of Partially Disabled Veteran (Or Surviving Spouse): Tax Code Section 11.132
  1. A disabled veteran who has a disability rating of less than 100% is entitled to an exemption from taxation of a percentage of the appraised value of the disabled veteran's residence homestead equal to their disability rating IF the residence was donated by a charitable organization
  2. Documentation must be provided to support this exemption request

Heirship Homestead Exemption: Tax Code Section 11.49
  1. Heir must occupy property
  2. Need copy of Texas Driver License or Texas ID with matching situs
  3. Exemption application must be signed by heir apply for exemption
  4. Need death certificate
  5. Need Homestead Heirship Affidavit(s)
  6. Need utility bill matching property address




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