Texas Homestead Exemption: Amounts, Over-65 Rules and Appraisal Cap

Last updated November 14, 2026. Citations come from the Texas statutes and official agency pages linked in Sources. Where we could not confirm something on an official page, we say so.

The Texas residence homestead exemption takes $140,000 off the value of your home for school district taxes, and homeowners who are 65 or older or disabled get an additional $60,000. The amounts are in Tax Code Sec. 11.13(b) and (c) and Texas Constitution Article VIII Sec. 1-b. You apply through your county appraisal district.

What the exemption is worth

Tax Code Sec. 11.13(b) gives an adult a $140,000 exemption from school district tax on the appraised value of the residence homestead, and Sec. 11.13(c) adds $60,000 for an adult who is disabled or 65 or older. The Comptroller’s example: a $300,000 home with the $140,000 exemption pays school taxes as if it were worth $160,000. The Constitution has the same amounts in Art. VIII Sec. 1-b(c).

Other exemptions are local options. A taxing unit can adopt an exemption of a percentage of appraised value, not more than 20 percent and not less than $5,000 (Sec. 11.13(n)). Units can also adopt an additional exemption for those 65 or older or disabled, and the amount is $3,000 unless a larger amount is specified (Sec. 11.13(d) and (e)). Art. VIII Sec. 1-b also provides a $3,000 exemption for state purposes.

What counts as a residence homestead

• The homestead includes land not exceeding 20 acres used in the residential occupancy of the structure (Sec. 11.13(j)).
• It does not lose its character because of a temporary absence of less than two years with intent to return, military service, or residence in a facility providing health, infirmity or aging services (Sec. 11.13(l)).
• Disabled means under a disability for purposes of federal disability insurance benefits (Sec. 11.13(m)).

Surviving spouses and the tax limit

A surviving spouse can keep the 65-or-older exemption from the same taxing unit if the deceased spouse died in a year in which they qualified, the survivor was 55 or older at the time and the property remains the survivor’s homestead (Sec. 11.13(q)).

For a homestead receiving the 65-or-older or disability exemption, school taxes may not increase while it remains that person’s homestead, except to the extent of new improvements (Art. VIII Sec. 1-b(d)).

The appraisal cap

The appraisal office may raise a residence homestead’s appraised value in a year to no more than the lesser of the most recent market value or the sum of 10 percent of last year’s appraised value, last year’s appraised value and the market value of new improvements (Sec. 23.23(a)). We did not review the later subsections of that section.

How to apply

The Comptroller lists the application as Form 50-114, filed with the appraisal district. We did not open the filing-deadline section, so confirm the deadline with your district. See also our guides on protesting your value and the Texas property tax guide. Disabled veteran and other exemptions exist, and we did not confirm their amounts.

How to sell a house in Texas when you have a homestead

1. Ask the tax office for the amount due in the month you expect to close, including any penalty, interest and attorney fee if the account is delinquent.
2. Give that figure to the title company. Taxes are paid from the sale proceeds at closing, ahead of what you take home.
3. Compare offers on what you actually net after taxes, repairs, commissions and closing costs.
4. If time matters, ask for a written cash offer with a closing date you choose. We buy houses as-is, with no repairs and no agent commission. See how we buy houses in Texas.

Texas homestead exemption FAQ

How much is the Texas homestead exemption?

$140,000 for school district taxes, plus $60,000 more for homeowners who are 65 or older or disabled (Tax Code Sec. 11.13(b) and (c)).

What is the homestead appraisal cap?

The appraised value of a residence homestead can rise by no more than 10 percent of last year's appraised value, plus new improvements, in a year (Sec. 23.23(a)).

Can a surviving spouse keep the exemption?

A surviving spouse who was 55 or older when the deceased spouse died can keep the 65-or-older exemption in some cases (Sec. 11.13(q)).

How many acres count as a homestead?

Up to 20 acres used in the residential occupancy of the structure (Sec. 11.13(j)).

Sources

• Texas Comptroller: Property Tax Exemptions
• Texas Property Tax Code, Chapter 11 (Taxable property and exemptions)
• Texas Property Tax Code, Chapter 23 (Appraisal methods)
• Texas Constitution, Article VIII

This guide is general information, not legal or tax advice. Laws, forms and fees change, so confirm details with the official office or a Texas attorney or tax professional.