What is a residence homestead exemption?
A residence homestead exemption removes a portion of or the total amount of a property’s value from taxation for property tax purposes.
Texas offers a variety of partial or total (absolute) exemptions from appraised property values used to determine local taxes. A partial exemption removes a percentage or fixed dollar amount of the property’s value from taxation. A total (absolute) exemption excludes the entire property from taxation. Taxing units are mandated by the state to offer certain (mandatory) exemptions and have the option to decide locally on whether or not to offer others.
How do I get a residence homestead exemption?
You have to file an application and supporting documentation for a residence homestead exemption. File the residence homestead exemption application and supporting documentation with the appraisal district office in each county in which the property is located.
What is the deadline for filing an application for a
residence homestead exemption?
Generally, the filing deadline for a residence homestead exemption is no later than April 30, but persons age 65 or older or disabled and partially disabled veterans with donated homesteads can apply up to the first anniversary of their qualification date.
What if I miss the filing deadline?
A late application for residence homestead exemption may be filed up to two years after the deadline for filing has passed.
Who determines if I qualify for the exemption?
Appraisal district chief appraisers are responsible for determining whether or not property qualifies for an exemption. They grant exemption applications; disapprove them and ask for more information; modify them; or deny them.
How will I know if my exemption is approved? Chief appraisers are required to send written notice when an application is modified or denied, but not when they are approved. Check with the appraisal district office to be sure.
What if my exemption application is denied?
You may appeal the chief appraiser’s exemption determination by filing a protest with the appraisal review board.
Do I have to apply every year?
Property owners do not need to reapply unless the chief appraiser requires it.
Property owners already receiving the general residence homestead exemption who turn 65 are not required to apply for the additional exemption(s) if accurate birthdate information is included in the appraisal district records.