Homestead Exemption

A general residential homestead exemption is available to taxpayers who own and reside at a property as of January 1st of the year. Effective January 1, 2022, a qualified property owner may claim the residence homestead exemption as of the date that they own and occupy the property as their principal residence if the previous owner did not claim a homestead exemption in the same tax year.

Required Documents:

• A copy of your Texas driver's license or personal identification certificate

An over 65 exemption is available to property owners the year they become 65 years old. By state law, this exemption is $10,000 for school districts. Other taxing units may adopt this exemption and determine its amount. This exemption also limits the amount of school taxes you will pay every year to the amount you paid in the first year you qualified.

This limitation is known as a tax ceiling or tax freeze. So, if you turn 65 this year and qualify for this exemption, your school taxes will not increase above the tax ceiling as long as you do not add any improvements such as a garage or pool to your home. If you do add improvements to your home, the tax ceiling can increase. Tax ceilings are mandatory for school districts, however a county, city, or junior college may also limit taxes for individuals with this exemption if the governing body adopts a tax ceiling.

If you are an over 65 homeowner and purchase or move into a different home in Texas, you may also transfer the same percentage of tax paid to a new qualified homestead. This is known as a ceiling transfer (Request to Cancel/Port Exemptions). It is possible to transfer your tax ceiling for county, city, or junior college taxes if they have adopted a tax ceiling and you move to another home within the same taxing unit.

If a homeowner claiming this exemption passes away and their spouse is 55 or older and continues to own and claim the home as their residence homestead, the spouse can continue to hold the exemptions and tax ceiling on the property.

Required Documents:

• Surviving spouses must provide proof of age of the survivor
• Proof of death of the deceased spouse
• A copy of your Texas driver's license or personal identification certificate

A person who meets the Social Security Administration's standards for disability may be eligible for a special homestead exemption, even if they are not receiving disability benefits. This means that a person has a medically determinable physical or mental impairment that prevents them from engaging in any substantial gainful activity and the impairment is expected to last for at least 12 months or result in death. A person who receives disability benefits under the Federal Old Age, Survivors and Disability Insurance Program could also qualify.

Similar to the exemption available for people over 65, an exemption for a person with disabilities provides for a tax ceiling for school taxes. If you receive this exemption and purchase or move into a different home in Texas, you may also transfer the same percentage of tax paid to a new qualified homestead. This is known as a ceiling transfer (Request to Cancel/Port Exemptions). It is possible to transfer your tax ceiling for county, city, or junior college taxes if they have adopted a tax ceiling and you move to another home within the same taxing unit.

If a homeowner claiming this exemption passes away and their spouse is 55 or older and continues to own the home, the spouse can continue to hold the tax ceiling on the property.

Required Documents:

• A currently dated disability letter from one doctor [you may obtain form from here: 5205 Form or call 817-284-4063] OR
• A currently dated award letter from Social Security Administration that states the date you became disabled
• A copy of your Texas driver's license or personal identification certificate