Residence Homestead Exemption
To qualify, you must own and reside in the home as of date of application and cannot claim a homestead exemption on any other property. If you temporarily move away from your home, you still can qualify for this exemption, if you do not establish another principal residence and you intend to return in less than two years. You may exceed the two-year limit if you are in military service serving outside of the United States or live in a facility providing services related to health, infirmity or aging. Applications cannot be filed before the date you qualify for the exemption. If you are a single or married homeowner filing together, you may be eligible to apply online.
Each individual owner, excluding married couples, residing on the property must complete a separate application to qualify for an exemption for his or her interest in the property. If separate individuals own this property, you must list the percent of ownership for each and the name and mailing address of each owner who does not reside at the property. Exemptions are allocated according to percent of ownership interest the applicant has in the property. For property owned through a beneficial interest in a qualifying trust, attach a copy of the document creating the trust. (For *heir property, see Tax Deferral below for required documents)
You may file for any homestead exemption up to two years after the delinquency date. The delinquency date is normally Feb. 1st.
A homestead can be a separate structure, condominium or a manufactured home located on owned or leased land, as long as the individual living in the home owns it. A homestead can include up to 20 acres, if the land is owned by the homeowner and used for a purpose related to the residential use of the homestead.
You may qualify for this exemption on the date you become age 65.
If you qualify for the 65 or Older Exemption, there is a property tax “ceiling” that automatically limits School taxes to the amount you paid in the year that you qualified for the homestead and the 65 or Older exemption. A County, City, or Junior College may also limit taxes for the 65 or Older Exemption if they adopt a tax ceiling. Tax ceiling amounts can increase if you add improvements to your home (i.e., adding a garage, room, or pool).In addition, 65 or Older homeowners who purchase or move into a different home in Texas may also transfer the percentage of school taxes paid, based on the former home’s school tax ceiling. This is commonly referred to as a Ceiling Transfer. To transfer your tax ceiling for the purposes of County, City, or Junior College District taxes, however, you must move to another home within the same taxing unit. You must request a certificate from the Appraisal District for the former home and take it to the Appraisal District for the new home, if located in a different district.
You may not receive both the Age 65 or Older and Disabled Person exemption from the same taxing unit in the same tax year, however, you may receive both exemptions from different taxing units. Please contact the Appraisal District if you believe you qualify.
NEW – Homestead Exemption – Beginning Date after Move In (According to Tax Code Section 11.13(a) and (b)).
A property owner who acquires property after Jan. 1 may receive the 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.