Exemptions Information & Requirements

Exemptions Information & Requirements

Homestead Exemption:

Online Application - Tax Code Section 11.13

  1. Need copy of Texas Driver License or Texas ID with matching situs
  2. If Mailing Address is a 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
  3. If Confidential Owner, Texas Driver License or Texas ID does NOT have to match situs
  4. If Active Military, need Utility Bill that matches situs and military ID. Driver's License does NOT have to match situs
  5. A late application for a residence homestead exemption may be filed up to two years after the applicable tax year's delinquency date. In most cases, this means the application must be received no later than January 31 of the second year following the delinquency date. See Texas Tax Code § 11.431.
  6. Effective January 1, 2022, a property owner who acquires a residence after January 1 may qualify for a prorated general residence homestead exemption for the applicable portion of that tax year. To qualify, the owner must own and occupy the property as their principal residence, and the previous owner must not have received the exemption on the property for that tax year. Tax Code §11.42(f)
    1. An owner who receives a prorated residence homestead exemption is considered to have qualified for the exemption as of January 1 of the following tax year. The homestead cap does not apply until the property has qualified for the residence homestead exemption for a full tax year. Tax Code §23.23(c-1)


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. An eligible Age 65 or older and Disabled Person may receive both exemptions in the same year, but not from the same taxing units


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. An eligible Disabled Person Age 65 or older may receive both exemptions in the same year, but not from the same taxing units


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. Veteran had to own property for surviving spouse to qualify
  2. Surviving spouse of a U.S. armed services member who has not remarried since the death of the service member
  3. Need copy of Texas Driver License or Texas ID with matching situs
  4. Exemption is prorated based on deed date or move-in date as long as 100% disability benefits were granted the same year
  5. Need 100% Disability Benefits letter-letter must be current (within the last two years) with effective date of disability
  6. 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 or Fatally injured in Line of Duty: Tax Code Section 11.133

  1. Surviving spouse of a U.S. armed services member who is killed in in the line of duty or fatally injured in the line of duty, who has not remarried since the death of the service member
  2. Documentation must be provided to support this exemption request
    1. Need copy of Texas Driver License or Texas ID with matching situs
    2. Report of Casualty (ROC) from VA (also known as a DD1300)
    3. Line of Duty Determination Letter
    4. Department of Defense Letter

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. Need copy of Texas Driver License or Texas ID with matching situs
  3. Death certificate must be provided to support this exemption request
  4. (ERS) Employee Retirement System of Texas letter
     

Surviving Spouse of Certain Qualifying Disabled Veteran: Tax Code Section 11.136

  1. New Exemption effective January 1, 2026 
  2. Veteran did NOT have to own or occupy property
  3. Applies to surviving spouses of veterans who died as a result of qualifying condition or disease regardless to veterans rating at the time of death.
  4. Must have an active HS exemption OR own and occupy the property
  5. Surviving Spouse CANNOT be remarried
  6. Effective January 1, of the tax year they qualify
  7. Texas Driver License with Situs matching
  8. Veterans Death Certificate
  9. VA Decision Letter
    1. Service connection for the cause of death must be granted.
    2. Letter must have Reasons For Decision and veteran must have died as a result of condition or disease
    3. Confirm the disease/illness is a Qualifying Condition = Any condition the PACT Act (Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022) established a presumption of service connection: see https://www.va.gov/resources/the-pact-act-and-your-va-benefits/

 

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

*In some situations, additional documentation may be required. The Exemption's department will notify via mail when required documentation is needed*