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

            Homestead Exemptions - Information & Requirements

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

            • Must own AND occupy as of January 1ST

            • Need copy of Texas Driver License or Texas ID - address must match situs - unless:::

            • If Confidential Owner, Texas Driver License does NOT have to match situs

            • Or if Active Military, must submit Utility Bill & ID if address does NOT match situs

            HOMESTEAD CAP

            • The homestead cap adjustment will apply to your property the second year of
              the exemption

            • The homestead cap adjustment is calculated on a year to year basis  

            • If a property reflects a homestead cap adjustment, it was due to the assessed
              value being higher than 10% of the previous years assessed value

            • If the property reflects no cap adjustment, the value did not go higher than 10%
              of last year’s

            LATE FILING

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


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

            • Must own AND occupy property

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

            • Eligible the year property was purchased

            • Only one owner needs to by over 65 to qualify

            • 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 the year in which they qualified for the exemption

            • The surviving spouse was 55 or older when their spouse died

            • The property was the residence homestead of the surviving spouse when the
              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 - address must match situs

            • Need current disability benefits letter, Medicare card, OR a Physician’s Statement
              showing effective date of disability

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

            *NOTE - property owner will be prompted to submit a copy of the
            disability benefits letter in
            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 - address must match situs

            • Exemption may be prorated based on the move-in date or the effective date of
              the disability rating

            • Need current copy of 100% VA Disability Benefits letter reflecting effective date
              of disability

            • If veteran moves to another property the exemption will be prorated off based
              on move-out date

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


            SURVIVING SPOUSE OF ARMED SERVICE MEMBER 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 LINE OF DUTY:
            Form 50-114  Tax Code 11.134

            Surviving spouse of a first responder who was 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






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