{
  "dataset": "exemptions.json",
  "title": "Texas residence homestead exemptions",
  "description": "Each Texas homestead-related exemption with amount, statute, form, who qualifies, and late-filing window.",
  "publisher": "ExemptBack",
  "url": "https://exemptback.com/datasets/exemptions.json",
  "landingPage": "https://exemptback.com/data",
  "license": {
    "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "dateModified": "2026-11-07",
  "lawVerified": "2026-11-05",
  "jurisdiction": "Texas, United States",
  "sources": [
    {
      "id": "comptroller",
      "title": "Property Tax Exemptions — Texas Comptroller of Public Accounts",
      "url": "https://comptroller.texas.gov/taxes/property-tax/exemptions/",
      "publisher": "Texas Comptroller of Public Accounts",
      "type": "government"
    },
    {
      "id": "ch11",
      "title": "Texas Tax Code, Chapter 11 (Taxable Property and Exemptions)",
      "url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm",
      "publisher": "Texas Legislature",
      "type": "statute"
    },
    {
      "id": "prop13",
      "title": "Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025)",
      "url": "https://ballotpedia.org/Texas_Increase_Homestead_Property_Tax_Exemption_Amendment_(2025)",
      "publisher": "Ballotpedia",
      "type": "reference"
    },
    {
      "id": "prop11",
      "title": "Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025)",
      "url": "https://ballotpedia.org/Texas_Increase_Homestead_Tax_Exemption_for_Elderly_and_Disabled_Amendment_(2025)",
      "publisher": "Ballotpedia",
      "type": "reference"
    }
  ],
  "protections": [
    {
      "id": "homestead-cap",
      "name": "10% homestead appraisal cap",
      "statute": "Tex. Tax Code §23.23",
      "rule": "Taxable appraised value of a homestead cannot rise more than 10% a year plus new improvements, starting the tax year after the first year the home qualifies."
    },
    {
      "id": "tax-ceiling",
      "name": "School tax ceiling for 65+ or disabled",
      "statute": "Tex. Tax Code §11.26",
      "rule": "School taxes on the homestead cannot exceed the first qualifying year’s amount, adjusted down for exemption increases and rate compression and up for new improvements. Transferable proportionally; surviving spouse 55+ may keep it."
    }
  ],
  "data": [
    {
      "id": "general-homestead",
      "name": "General residence homestead (school districts)",
      "statute": "Tex. Tax Code §11.13(b)",
      "amount": 140000,
      "amountType": "fixed",
      "taxingUnits": "School districts",
      "since": "Tax year 2025 (was $100,000 for 2023–2024)",
      "form": "Form 50-114",
      "lateWindow": "2 years after delinquency date (§11.431)",
      "page": "/texas-homestead-exemption"
    },
    {
      "id": "local-percentage",
      "name": "Local option percentage homestead",
      "statute": "Tex. Tax Code §11.13(n)",
      "amount": "Up to 20% of appraised value, minimum $5,000",
      "amountType": "percentage",
      "taxingUnits": "Any taxing unit that adopts it",
      "form": "Form 50-114",
      "lateWindow": "2 years after delinquency date (§11.431)",
      "page": "/texas-homestead-exemption"
    },
    {
      "id": "county-fm-flood",
      "name": "County farm-to-market / flood control homestead",
      "statute": "Tex. Tax Code §11.13(a)",
      "amount": 3000,
      "amountType": "fixed",
      "taxingUnits": "Counties that collect farm-to-market or flood control taxes",
      "form": "Form 50-114",
      "page": "/texas-homestead-exemption"
    },
    {
      "id": "over-65-school",
      "name": "Age 65 or older (school districts)",
      "statute": "Tex. Tax Code §11.13(c)",
      "amount": 60000,
      "amountType": "fixed",
      "taxingUnits": "School districts",
      "since": "Tax year 2025 (was $10,000 before)",
      "form": "Form 50-114",
      "deadline": "No later than one year after qualifying (§11.43(k))",
      "alsoGives": "School tax ceiling (§11.26)",
      "page": "/over-65-property-tax-exemption-texas"
    },
    {
      "id": "disabled-school",
      "name": "Disabled person (school districts)",
      "statute": "Tex. Tax Code §11.13(c)",
      "amount": 60000,
      "amountType": "fixed",
      "taxingUnits": "School districts",
      "standard": "Social Security disability standard",
      "form": "Form 50-114",
      "alsoGives": "School tax ceiling (§11.26)",
      "page": "/disability-homestead-exemption-texas"
    },
    {
      "id": "local-65-disabled",
      "name": "Local option 65+ or disabled",
      "statute": "Tex. Tax Code §11.13(d)",
      "amount": "At least $3,000",
      "amountType": "local option",
      "taxingUnits": "Any taxing unit that adopts it",
      "form": "Form 50-114",
      "page": "/over-65-property-tax-exemption-texas"
    },
    {
      "id": "disabled-veteran-partial",
      "name": "Disabled veteran (partial)",
      "statute": "Tex. Tax Code §11.22",
      "amount": [
        {
          "rating": "10% to 29%",
          "amount": 5000
        },
        {
          "rating": "30% to 49%",
          "amount": 7500
        },
        {
          "rating": "50% to 69%",
          "amount": 10000
        },
        {
          "rating": "70% to 100%",
          "amount": 12000
        },
        {
          "rating": "65+ with at least 10%, blind, or loss of use of a limb",
          "amount": 12000
        }
      ],
      "amountType": "schedule",
      "taxingUnits": "All taxing units, one property",
      "form": "Form 50-135",
      "lateWindow": "5 years after delinquency date (§11.439)",
      "page": "/disabled-veteran-property-tax-exemption-texas"
    },
    {
      "id": "disabled-veteran-100",
      "name": "100% disabled veteran or individually unemployable",
      "statute": "Tex. Tax Code §11.131",
      "amount": "Total exemption of the residence homestead",
      "amountType": "total",
      "taxingUnits": "All taxing units",
      "form": "Form 50-114",
      "lateWindow": "5 years after delinquency date (§11.439)",
      "page": "/disabled-veteran-property-tax-exemption-texas"
    },
    {
      "id": "donated-homestead-dv",
      "name": "Donated residence homestead of partially disabled veteran",
      "statute": "Tex. Tax Code §11.132",
      "amountType": "percentage of value by rating",
      "form": "Form 50-114",
      "page": "/disabled-veteran-property-tax-exemption-texas"
    },
    {
      "id": "surviving-spouse-killed-in-action",
      "name": "Surviving spouse of armed services member killed in line of duty",
      "statute": "Tex. Tax Code §11.133",
      "amount": "Total exemption",
      "amountType": "total",
      "form": "Form 50-114",
      "page": "/disabled-veteran-property-tax-exemption-texas"
    },
    {
      "id": "surviving-spouse-first-responder",
      "name": "Surviving spouse of first responder killed in line of duty",
      "statute": "Tex. Tax Code §11.134",
      "amount": "Total exemption",
      "amountType": "total",
      "form": "Form 50-114"
    },
    {
      "id": "surviving-spouse-veteran-condition",
      "name": "Surviving spouse of veteran who died from a qualifying condition or disease",
      "statute": "Tex. Tax Code §11.136",
      "amount": "Total exemption",
      "amountType": "total",
      "form": "Form 50-114",
      "page": "/disabled-veteran-property-tax-exemption-texas"
    }
  ]
}