All real property and tangible personal property located in the state is taxable unless an exemption is required or permitted by the Texas Constitution. Texas provides for a variety of exemptions from property tax for property and property owners that qualify for the exemption. Local taxing units offer a variety of partial or total exemptions from property appraised values used to determine local property taxes. A partial exemption removes a percentage or a fixed dollar amount of a property’s value from taxation. A total exemption excludes the entire property from taxation. The state mandates that taxing units provide certain mandatory exemptions and gives them the option to decide locally on whether or not to offer others.
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Residential Homestead
A property owner who acquires property after Jan. 1 may receive the residence homestead exemption for the applicable portion of that tax year immediately on qualification of the exemption if the previous owner did not receive the same exemption for the tax year. The property owner must occupy the property as the owner’s primary residence and the residence homestead exemption cannot be claimed by the property owner on any other property.
The homestead may include up to 20 acres of land and any improvements used for residential purposes.
| Exemption Type | Taxing Unit | Type of Exemption | Mandatory or Local Option* | Amount | Tax Code Section |
| General Residence | School | Partial | Mandatory | $100,000 | 11.13(b) |
| General Residence | Cities, Counties, School District or Special Districts | Partial | Local Option | Up to 20% of the Properties Value but not less than$5,000 | 11.132(n) |
| General Residence | County Lateral Road | Partial | Mandatory | $3,000 | 11.13(b) |
Partial Exemptions: A partial exemption removes a percentage, or a fixed dollar amount, of a property’s appraised value from taxation.
Total Exemption: A total exemption removes all of a property’s appraised value from taxation.
Mandatory Exemptions: State law requires some taxing units to provide exemptions to certain property owners.
Local Option: Local option exemptions are not mandated by state law but are optional for the local taxing unit. A local taxing unit can elect to give property owners an exemption, but it must be voted on at a public meeting to do so.
Sixty-Five and Older
Texas law requires school districts to offer an additional $10,000 residence homestead exemption to persons age 65 or older. Any taxing unit, including a city, county, school district or special district, has the option of deciding locally to offer a residence homestead exemption for persons age 65 or older or disabled in an amount not less than $3,000; for a school district, this local option exemption is in addition to the mandatory exemption.
A homeowner who turns age 65 during a tax year may be eligible to qualify for this exemption and be granted the exemption starting January 1st of the tax year.
| Exemption Type | Taxing Unit | Type of Exemption | Mandatory or Local Option* | Amount | Tax Ceiling | Tax Code Section |
| 65 and Over | School Districts | Partial | Mandatory | $10,000 | Yes (Mandatory) | 11.13(c) |
| 65 and Over | Cities, Counties, School District or Special Districts | Partial | Local Option | An amount adopted by the taxing unit but no less than $3,000 | Optional (If adopted by local taxing unit) | 11.13(d) |
Partial Exemptions: A partial exemption removes a percentage, or a fixed dollar amount, of a property’s appraised value from taxation.
Total Exemption: A total exemption removes all of a property’s appraised value from taxation.
Mandatory Exemptions: State law requires some taxing units to provide exemptions to certain property owners.
Local Option: Local option exemptions are not mandated by state law but are optional for the local taxing unit. A local taxing unit can elect to give property owners an exemption, but it must be voted on at a public meeting to do so.
Disabled Person
Texas law requires school districts to offer an additional $10,000 residence homestead exemption to persons qualifying as disabled. Any taxing unit, including a city, county, school district or special district, has the option of deciding locally to offer a residence homestead exemption for persons that qualify as disabled in an amount not less than $3,000; for a school district, this local option exemption is in addition to the mandatory exemption. A homeowner who becomes disabled during a tax year, may be eligible to qualify for this, as if the homeowner was 65 on January 1s of the tax year, and applies for the exemption. The Social Security Administration makes the determination if a person is considered disabled. The appraisal district will only grant exemptions to those individuals that are deemed disabled by the social security administration or other authorized organizations.
| Exemption Type | Taxing Unit | Type of Exemption | Mandatory or Local Option* | Amount | Tax Ceiling | Tax Code Section |
| Disabled Person | School Districts | Partial | Mandatory | $10,000 | Yes (Mandatory) | 11.13(c) |
| Disabled Person | Cities, Counties, School District or Special Districts | Partial | Local Option | An amount adopted by the taxing unit but no less than $3,000 | Optional (If adopted by local taxing unit) | 11.13(d) |
Partial Exemptions: A partial exemption removes a percentage, or a fixed dollar amount, of a property’s appraised value from taxation.
Total Exemption: A total exemption removes all of a property’s appraised value from taxation.
Mandatory Exemptions: State law requires some taxing units to provide exemptions to certain property owners.
Local Option: Local option exemptions are not mandated by state law but are optional for the local taxing unit. A local taxing unit can elect to give property owners an exemption, but it must be voted on at a public meeting to do so.
Disabled Veteran
Texas law provides partial exemptions for any property owned by disabled veterans and/or surviving spouses and children of deceased disabled veterans. The exemption amount that a qualified disabled veteran receives depends on the veteran’s disability rating from the U.S. Veterans’ Administration or the branch of the armed services in which the veteran served. A Disability Rating from 10%-29% can have an exemption up to $5,000 from the property’s value, 30%-49% up to $7,500 from the property’s value, 50%-69% up to $10,000 from the property’s value, and 70%-100% up to $12,000 from the property’s value .
100 % Disabled Veteran
State law provides an exemption of the total appraised value of the residence homestead of Texas veterans awarded 100 percent compensation from the U.S. Department of Veterans Affairs due to a 100 percent disability rating or determination of individual unemployability by the U.S. Department of Veterans Affairs.
| Taxing Unit | Type of Exemption | Tax Code Section |
| All | 100% total exemption | 11.131 |
The U.S. Department of Veterans Affairs makes the determination regarding an individuals disability rating or determination of individual unemployability. The eligibility date is dependent upon the effective date within the benefit letter from the U.S. Department of Veterans Affairs.
If the 100% disabled veteran passes away, the surviving spouse may be entitled to retain this exemption. To be entitled to this exemption, the surviving spouse must not have remarried; the property was the residence homestead of the surviving spouse when the veteran died; and the property remains the residence homestead of the surviving spouse.
Surviving Spouse Options
State law also provides for surviving spouses that are at least age 55 or older to possibly retain the tax exemptions and tax ceiling benefits from the deceased spouse. There are different scenarios associated with this exemption. Please consult the appraisal district if you believe you may qualify for surviving spouse exemption benefits.
| Exemption Type | Exemption Amount | Tax Code Section |
| 65 and older | Based upon the current exemption of the deceased person | 11.13(c) |
| Disabled Person | Based upon the current exemption of the deceased person | 11.13(d) |
| Veteran Killed in the line of duty | A 100% total property tax exemption for the residence homestead | 11.131 |
| First Responder Killed in action | A 100% total property tax exemption for the residence homestead Tax Code Section 11.134 entitles a surviving spouse of certain first responders killed or fatally injured in the line of duty to a total property tax exemption on his or her residence homestead if the surviving spouse has not remarried since the death of the first responder. | 11.134 |
First Responder: Provided to a surviving spouse of a first responder killed or fatally injured in the line of duty if the surviving spouse has not remarried since the first responder’s death.
Veteran Killed in the line of duty: A surviving spouse of a member of the U.S. armed services
killed or fatally injured in the line of duty is allowed a total property tax exemption on his or her residence homestead if the surviving spouse has not remarried since the death of the armed services member.
Religious Exemption
Places of religious worship, and clergy residences, owned by qualified religious groups may be eligible for tax exemption. Religious organizations must be organized and operated primarily for religious
worship or the spiritual welfare of individuals. The religious organization must meet certain requirements to be eligible. Generally, if an organization qualifies under this section, it
may exempt property of the following types: actual places of religious worship, personal property used at the place of worship, residences for clergy and personal property used at the residences. A religious organization may use its assets in performing its functions or the functions of another religious
organization.
The exemption also applies to partially complete buildings or structures, or for property that is under physical preparation. The exemption for incomplete structures may extend for up to three years.
Exemptions for religious organizations require the property owner to have a charter or bylaws which dedicate the property to a particular purposes and proves for the disposition of the property upon dissolution of the organization.
Charitable Organization Exemption
Property owned by qualified charitable organizations may be exempt. An organization must meet requirements regarding how it is organized, what it does and how it uses its property. The organization is limited to charitable activities that are listed in Tax Code Section 11.18.
Exemptions for charitable organizations require the property owner to have a charter or bylaws dedicating property to particular purposes and providing for disposition of property upon dissolution. The bylaws must pledge the group’s properties to charitable purposes. The organization may not allow anyone to realize private gain from the organization’s activities. In some cases, particularly involving medical care facilities, children’s homes and nursing homes, questions may involve whether the institution serves people who cannot pay for services as well as those who can.
The exemption applies to property (buildings and land on which the buildings are located and personal property) owned by the charitable organization. The property must be used exclusively by the organization or other equally qualified organizations. If part of the property is leased to or used by a nonqualified person or business, the other use must be limited to activities that benefit the people the organization serves.