Texas Homestead Exemption 2026: $140,000 — How to Apply
Last updated April 26, 2026 · Reviewed by Editorial Team · Sources: Prop 13 (SB4, Nov 2025), Texas Tax Code §11.13, §23.23
Bottom line: The Texas school district homestead exemption is $140,000 as of the 2025 tax year (Prop 13, Nov 4, 2025). File Form 50-114 with your CAD by April 30. Seniors/disabled get a combined $200,000 exemption. The 10% annual appraisal cap (§23.23) is separate and applies automatically once the homestead is on file.
History of the Texas Homestead Exemption
| Year | Exemption Amount | Ballot Measure |
|---|---|---|
| 2015 | $15,000 | Prior law |
| May 2022 | $25,000 → $40,000 | Prop 2 (HB 3) |
| Nov 2023 | $40,000 → $100,000 | Prop 4 / SB2 |
| Nov 2025 | $100,000 → $140,000 | Prop 13 / SB4 (retroactive to 2025) |
All Texas Homestead Exemptions at a Glance
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School district: $140,000 §11.13(b)
Prop 13 / SB4 (Nov 4, 2025). Applies to school district portion of your tax bill only. Retroactive to 2025 tax year.
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Senior (65+) or disabled school extra: $60,000 — combined $200,000 §11.13(c)
Prop 11 / SB23 (Nov 2025). Includes a school tax "ceiling" — taxes cannot rise above the first year the senior exemption applied.
🎖️
100% disabled veteran: Full residence exemption §11.131
Complete exemption for 100% VA-rated disabled veterans. Also includes surviving spouses of qualified veterans.
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10% annual appraisal cap §23.23
Once homestead is on file, appraisal value cannot increase more than 10%/yr. Resets on sale or lapse of exemption.
⚠️
20% non-homestead circuit-breaker (≤$5M) §23.231
Applies to non-homestead properties valued at $5M or less. Sunsets December 31, 2026.
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Agricultural / 1-d-1 productivity valuation Ch. 23 Subch. C–H
Farmland, timberland, and other qualifying agricultural land taxed on productive value, not market value.
How to Apply (Form 50-114)
- 1.Download Form 50-114 from the Texas Comptroller. Most CADs also accept online applications.
- 2.Complete Section 1 (property information) and Section 2 (owner information). Check the box for the exemptions you're claiming.
- 3.Attach a copy of your government-issued photo ID with your current address matching the property address. If your ID address differs, attach a utility bill or bank statement.
- 4.File with your local Central Appraisal District — not the county tax office — by April 30 of the first tax year you're claiming.
- 5.Once approved, your exemption rolls forward automatically each year (§11.43(a)). You must re-apply only if you move to a new residence or your eligibility changes. Under SB1801 (2023), CADs audit homesteads on a 5-year cycle.
Homestead Exemption FAQ
- $140,000 on school district taxes (Prop 13 / SB4, retroactive to 2025 tax year). Seniors and disabled homeowners get an extra $60,000 — a combined $200,000.
- File Form 50-114 with your local Central Appraisal District. The deadline is April 30 of the tax year. Download Form 50-114 at comptroller.texas.gov/forms/50-114.pdf. Late filings (up to 2 years after delinquency) are now allowed.
- Under §23.23, the appraised value of a homesteaded property cannot increase more than 10% per year, regardless of market value increases. The cap applies while your homestead exemption is active. It resets when the property is sold.
- Texas homeowners who own and occupy their home as their primary residence on January 1 of the tax year. You cannot have a homestead exemption on more than one property.
- Homeowners age 65+ or who are disabled receive an additional $60,000 school district exemption (Prop 11, Nov 2025) — combined $200,000. They also qualify for a school district tax freeze ("ceiling") that prevents school taxes from rising above the first year the senior exemption was active.
- Under §11.131, veterans with a 100% VA disability rating receive a complete exemption on their residence homestead — $0 taxable value on the property for all taxing units.