Texas Property Tax Exemptions — The Complete 2026 Overview

Residence Homestead Exemption

The single most impactful Texas property tax exemption. Exempts a fixed dollar amount from the appraised value before tax is calculated, and triggers the §23.23 10% appraised-value cap on annual increases.

• School district exemption: $100,000 of value (increased from $40,000 in the 2023 Constitutional amendment).
• County, city, special-district exemptions: vary by taxing entity. Many add 10–20% of value as a local-option exemption on top of the state baseline.
• §23.23 10% cap: annual increase in taxable value is capped at 10% on homestead property, regardless of how much appraised value moved.
• Typical savings: $2,000–$4,000 per year on a $400,000–$600,000 home, depending on local rate stack.
• Eligibility: you own the property as of January 1, and use it as your principal residence on January 1. New owners qualify the year after purchase (you can apply immediately, but the exemption applies to the next tax year if purchased after January 1).
• Form: Form 50-114 filed with your county appraisal district.
• Back-claim window: up to 2 years after delinquency under §11.431. Even if you forgot to apply for prior years, you can often recover them.

Full mechanics in our dedicated homestead exemption guide.

Person 65 or Older Exemption

Provides additional exemption amount and — much more importantly — a school-district tax freeze. Once approved, your school-district taxes cannot increase regardless of value changes.

• Additional school district exemption: $10,000 above the standard homestead amount.
• School district tax ceiling (the big benefit): the school-district portion of your tax bill is frozen at the level the year you first qualify. Even if your appraised value doubles, your school-district taxes stay flat. The freeze applies to the home as long as the homeowner remains the owner-occupier and is 65+.
• City and county ceiling: some cities and counties also offer an over-65 freeze. Optional under §11.261. Check with your local taxing entities.
• Quarter-installment payment option: over-65 homeowners can pay property taxes in four equal installments throughout the year rather than in full by January 31 (under §31.031).
• Eligibility: you (or your spouse) are 65 or older as of January 1 of the tax year.
• Form: Same Form 50-114 used for homestead, but check the over-65 box. If you already have homestead on file, you can submit a separate over-65 affidavit when you turn 65.

Disabled Person Exemption

Available to homeowners receiving disability benefits from the Social Security Administration under specific criteria, or who meet the equivalent state standard.

• Additional school district exemption: $10,000 above the standard homestead amount.
• School district tax ceiling: like the over-65 freeze, the disability exemption also triggers a school-district tax ceiling.
• You cannot claim both the over-65 and disability exemptions simultaneously — choose whichever provides the better ceiling. Most homeowners over 65 with a disability claim the over-65 exemption because both provide the same school-district freeze.
• Eligibility: receiving Social Security disability benefits (SSDI) or determined by the Social Security Administration as unable to engage in substantial gainful activity.
• Form: Form 50-114 with the disability box checked, plus proof of disability (Social Security letter or VA disability rating documentation).

Partial Disabled Veteran Exemption

For veterans with less than 100% service-connected disability, a tiered exemption based on the VA disability rating.

• 10–29% rating: $5,000 of value exempted.
• 30–49% rating: $7,500 of value exempted.
• 50–69% rating: $10,000 of value exempted.
• 70%+ rating (but less than 100% / unemployable): $12,000 of value exempted.
• Applies to: any property owned by the veteran, not just the residence homestead (unlike the §11.131 100% exemption).
• Form: Form 50-135 with VA disability rating letter.

Surviving Spouse Exemptions

Texas extends veteran property tax exemptions to surviving spouses in several scenarios:

• Surviving spouse of a 100% disabled veteran: retains the full §11.131 exemption as long as the spouse does not remarry and continues to occupy the home (§11.131(c)).
• Surviving spouse of a veteran killed in the line of duty: 100% homestead exemption under §11.133, applicable regardless of disability rating at time of death.
• Surviving spouse of a first responder killed in line of duty: similar 100% homestead exemption under §11.134.
• Surviving spouse of an over-65 homeowner: may retain the school-district tax ceiling under §11.26 if certain conditions are met (typically the spouse is 55+ at the time of the homeowner's death).

Agricultural Open-Space Special Appraisal ("Ag Exemption")

Not technically an "exemption" — instead, a special appraisal method that values qualifying land based on its productivity-based agricultural value rather than its market value. The savings are often dramatic.

• Eligibility: land used for qualifying agricultural use (crops, livestock, hay, beekeeping, etc.) for at least 5 of the prior 7 years.
• Minimum tract size: varies by county (typically 5–20 acres for grazing; smaller minimums for intensive uses like orchards or beekeeping).
• Savings: can be 90%+ off market-value appraisal for raw acreage in growing exurban counties. A $200,000 raw-market-value acre might appraise at $5,000–$15,000 under ag valuation.
• Application: Form 50-129. Annual recertification not required after initial grant unless land use changes.
• Rollback tax: if the land's use changes (e.g., subdivided for residential), the prior 5 years of difference between ag-value and market-value tax become due as a "rollback" assessment under §23.55.

Wildlife Management Special Appraisal

A subset of ag-use valuation for land actively managed for wildlife species. Equally favorable appraisal treatment as traditional agriculture.

• Eligibility: land that was previously qualified for ag-use, now being actively managed for wildlife. Activities include habitat control, erosion control, predator control, supplemental water/food, providing shelter, and census counts.
• Minimum activities: three of seven prescribed activities, with documented planning and ongoing implementation.
• Best for: landowners who wish to retain ag-favorable valuation without active livestock or crop production. Common in Hill Country and East Texas.
• Application: Form 50-129 plus a written wildlife management plan (the Texas Parks and Wildlife Department provides templates).

Timberland Special Appraisal

For land used for the production of timber or forest products, primarily East Texas. Productive-use valuation similar to ag-exemption.

• Eligibility: land in qualifying timber production for at least 5 of the prior 7 years.
• Minimum tract size: typically 10 acres.
• Form: Form 50-167.

Historic Site Exemption

A local-option exemption — counties and cities individually decide whether to offer historic-site tax relief. Eligibility requires the property be designated historic by the taxing entity.

• Eligibility: the property must be officially designated as a historic structure or landmark by the taxing entity.
• Amount: varies by taxing entity — typically up to 100% of the historic structure's value.
• Application: Form 50-122 plus designation documentation.
• Common in: Dallas (City of Dallas historic district program), Houston, Austin, Galveston, Fort Worth, San Antonio.