Williamson Central Appraisal District
            Knowledge Base Williamson Central Appraisal District Exemptions Homestead Exemptions

            Homestead Exemptions - Information & Requirements

            HOMESTEAD (HS, HOMEOWNER’S EXEMPTION): Online application  Form 50-114     Tax Code 11.13


            • Must own AND occupy as of January 1ST

            • Need copy of Texas Driver License or Texas ID which must match situs address

            • If Mailing Address is PO Box & Texas Driver License or Texas ID matches, can approve

            • If Confidential Owner, Texas Driver License or Texas ID does NOT have to match Situs

            • If Active Military, need Utility Bill & ID does NOT have to match Situs


            HOMESTEAD CAP

            • The cap applies to your homestead exemption beginning in the second year you have the exemption.

            • The homestead cap adjustment is calculated on a year to year basis.  If, in the current year, the property reflects no cap adjustment, then the current value is not higher than 10% of last year’s value.

            LATE FILING

            • When filing for the Residence Homestead exemptions, you must file an application no later than two years after the delinquency date.      


            TAX CODE 11.13(c) EXEMPTION (aka: OA, OVER 65, AGE 65 OR OLDER EXEMPTION) Form 50-114
             

            • Must own AND occupy property

            • Need copy of Texas Driver License or Texas ID which must match situs

            • Mailing Address MUST match situs address

            • Eligible the year they purchase property and at least one owner is 65

            • Can’t apply in conjunction with DP (Disabled Person)


            OVER 65 SURVIVING SPOUSE: Form 50-114 Tax Code 11.13(q)


            • Must own AND occupy property

            • The deceased spouse died in a year in which the deceased spouse qualified for the exemption

            • The surviving spouse was 55 or older when the deceased spouse died; and

            • The property was the residence homestead of the surviving spouse when the deceased spouse died and remains the residence homestead of the surviving spouse

            • Can’t apply in conjunction with DP (Disabled Person)


            DP (DISABLED PERSON):  Form 50-114      Tax Code 11.13c


            • Must own AND occupy property

            • Need copy of Texas Driver License or Texas ID which must match situs

            • Need Current Disability Benefits Letter, Medicare Card, OR Physician’s Statement showing effective date of disability

            • Can’t apply in conjunction with O65(Over 65 exemption)


            *NOTE*
            • property owner will ALSO be prompted to submit a copy of the disability benefits letter on Step 4



            100% DISABLED VETERAN (DVX): Form 50-114      Tax Code 11.131


            Must receive 100% disability benefits OR be considered unemployable by the Veteran Affairs

            • Must own AND occupy property

            • Need copy of Texas Driver License or Texas ID which must match situs address

            • Exemption is prorated on based on deed date or move-in date as long as 100% disability benefits

            was granted the same year

            • Need 100% Disability Benefits Letter-letter must be current with effective date of disability

            • If veteran sales or moves to another property the exemption will be prorated off based on deed date

            FOR DISABLED VETERAN WITH A DISABILITY RATING LESS THAN 100% - SEE FORM 50-135

            SURVIVING SPOUSE OF A MEMBER OF ARMED SERVICES KILLED IN ACTION:      Form 50-114    Tax Code 11.133(b) and (c)

            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.  Documentation must be provided to support this exemption request.

            SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN THE LINE OF DUTY:              Form 50-114      Tax Code 11.134
            Surviving spouse of a first responder who is killed or fatally injured in the line of duty who has not remarried since the death of the first responder.  Documentation must be provided to support this exemption request.

            *Please note that the exemptions listed above are the most requested, there are others on the Homestead application, see Homestead application for further details.



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