If you forgot to file when you bought, you can still recover up to 2 years of overpaid taxes
Under Texas Tax Code §11.431, a late residence homestead exemption application can be filed up to 2 years past the delinquency date for the relevant tax year. Once approved, your county tax collector either deducts the exempted tax (if unpaid) or refunds you the difference (if already paid). The chief appraiser will not contact you about this proactively — the burden is on the homeowner to file. On a typical $400,000 home, a 2-year retroactive homestead can recover $2,000–$4,000 depending on the county and school district rates.
Ownwell files Texas general residence homestead and senior (65+) exemptions on your behalf — and can recover up to 2 years of overpaid taxes through retroactive filing (the Texas state limit). Many homeowners who forgot to file when they bought are owed a refund.
The four core Texas residential exemptions
The amounts below are the statewide minimums for school district M&O taxes. County and city taxing units can — and many do — offer additional optional exemptions on top. Check your county appraisal district for local add-ons.
General residence homestead
School M&O: $140,000The baseline statewide exemption every primary-residence homeowner can claim. Reduces taxable value before the school M&O tax rate is applied.
- Eligibility
- You must own the home and use it as your principal residence on January 1 of the tax year.
- County / city
- County and city taxing units may offer optional homestead exemptions on top of the statewide minimum, but amounts vary widely.
Age 65 or older (senior)
School M&O: +$60,000 ($200,000 total)Additional school district exemption on top of the general homestead, plus a school tax ceiling that freezes your school taxes at the qualifying year's amount.
- Eligibility
- Age 65 or older with an ownership interest in the property as your principal residence. The school tax ceiling applies once you qualify and is portable to a new homestead within Texas.
- County / city
- Many counties and cities offer additional senior exemptions and may also adopt local tax ceilings. Check your county appraisal district.
Disabled person
School M&O: +$60,000 ($200,000 total)Same structure as the over-65 exemption — additional $60,000 school district exemption plus the school tax ceiling.
- Eligibility
- Must meet the Social Security Administration definition of disability under Title II or XVI. File Form 50-114 with documentation from SSA or your physician.
- County / city
- Often pairs with local optional add-ons. You cannot stack the over-65 and disabled exemptions on the same school district — pick whichever is more favorable.
100% disabled veteran
School M&O: 100% (no taxable value)Complete exemption from property tax on the veteran's residence homestead.
- Eligibility
- Service-connected 100% disability rating from the U.S. Department of Veterans Affairs, OR receipt of 100% disability compensation due to unemployability. Surviving spouses also qualify under specific conditions.
- County / city
- Applies across all taxing units, not just school districts. Partial disability ratings receive a graduated exemption ($5,000 – $12,000 depending on rating tier).
Worked example — what these exemptions actually save you
Take a $400,000 home in a typical large-county school district with a 1.10% school M&O tax rate (roughly the Texas statewide median). Without any exemption, the school portion of the bill is $400,000 × 1.10% = $4,400.
With the general homestead exemption applied, the school district sees $400,000 − $140,000 = $260,000 in taxable value, so the school portion drops to $260,000 × 1.10% = $2,860. Annual savings: roughly $1,540.
If the homeowner is 65 or older or disabled, the school district sees $400,000 − $200,000 = $200,000, so the school portion drops to $200,000 × 1.10% = $2,200. Annual savings: roughly $2,200 vs. unexempted — and the school portion is then frozen at that level via the tax ceiling, so future increases in your home's appraised value won't raise the school portion of your bill.
County and city portions of the bill are separately reduced by any optional local homestead exemptions those taxing units have adopted, but the school M&O reduction above is the largest single line item for almost every Texas homeowner.
How to file
You file with the county appraisal district where the property is located — not the state, the county tax collector, or the school district. The form is Form 50-114 (Residence Homestead Exemption Application) — universal across all 254 Texas counties.
Most appraisal districts accept the form online, by mail, or in person. You'll need a copy of your Texas driver's license or ID showing the property address as your residence, plus the form itself. Once approved, the exemption renews automatically each year unless you move or stop using the home as your principal residence.
The statewide general deadline is April 30 of the tax year. After that, the late application window under §11.431 stays open up to 2 years past the delinquency date — so even if you bought several years ago and never filed, there's likely still recovery available for the most recent tax cycles.
If filing the paperwork or pursuing retroactive recovery yourself sounds like more work than you want to do, a service like Ownwell will file general and senior exemptions on your behalf — including the retroactive 2-year window — for a percentage of the first year's savings. You pay nothing if no exemption is approved.
Ownwell files Texas general residence homestead and senior (65+) exemptions on your behalf — and can recover up to 2 years of overpaid taxes through retroactive filing (the Texas state limit). Many homeowners who forgot to file when they bought are owed a refund.
Frequently asked questions
What is the Texas property tax homestead exemption amount?
For 2026, the general residence homestead exemption is $140,000 off the school district maintenance & operations (M&O) taxable value. Homeowners 65 or older or disabled receive an additional $60,000 ($200,000 total school exemption) plus a school tax ceiling that freezes their school taxes at the qualifying year's amount. County and city taxing units may offer optional homestead exemptions on top of the statewide minimum, but those amounts vary by taxing unit.
Can I file a Texas homestead exemption retroactively if I forgot?
Yes. Under Texas Tax Code §11.431, you can file a late residence homestead exemption application up to 2 years past the delinquency date for the tax year you're claiming. Once approved, the chief appraiser notifies each affected taxing unit, and the tax collector either deducts the exempted tax (if unpaid) or refunds you the difference (if already paid). Many homeowners who forgot to file when they purchased are owed refunds and never claim them — the chief appraiser does not contact you proactively.
When is the Texas homestead exemption deadline?
The statewide general deadline is April 30 of the tax year. Filing later is still possible up to 2 years past the delinquency date (typically February 1 of the following year, plus the 2-year retroactive window). Most counties recommend filing immediately after closing — exemptions are not transferable from the prior owner, so a new buyer must apply themselves.
Does the over-65 exemption freeze my property taxes?
Only the school district portion of your taxes is frozen at the year you qualify. County, city, and special district portions can still increase year over year. The school tax ceiling is portable — if you sell and move to a new homestead within Texas, you can transfer the percentage relationship (not the dollar amount) to your new home. Once frozen, the ceiling can only decrease — it never goes back up unless you make substantial improvements.
How do Texas exemptions interact with the 10% homestead cap?
They're separate mechanisms. The homestead cap (Texas Tax Code §23.23) limits annual increases in your home's appraised value to 10% once you have a homestead exemption on file — protecting against rapid market appreciation. The exemptions described on this page reduce taxable value by a fixed dollar amount. Both apply simultaneously to a qualifying homestead: the cap limits the appraised value first, then the exemption is subtracted to produce taxable value.
How do I file a Texas homestead exemption?
File Form 50-114 (Residence Homestead Exemption Application) with the appraisal district for the county where the home is located. Most counties accept filings online, by mail, or in person — your county appraisal district website has the specific form and submission options. You'll need a copy of your Texas driver's license or ID showing the property address as your residence. Once approved, the exemption renews automatically each year as long as you continue to occupy the home as your principal residence.
Can I file Texas exemptions through a service like Ownwell?
Yes. Ownwell and similar property tax services file general homestead and senior (65+) exemptions on your behalf, and can pursue the 2-year retroactive filing window if you missed earlier years. They typically charge a percentage of the first year's savings — you pay nothing if no exemption is approved or no refund is recovered. This can be a practical option if you find the appraisal district paperwork confusing or if you're claiming retroactive recovery on multiple years.
What other Texas property tax exemptions exist?
Beyond the four core homestead-related exemptions covered here, Texas offers exemptions for surviving spouses of first responders killed in the line of duty, surviving spouses of military service members killed on active duty, properties used for charitable or religious purposes, agricultural and timber-use valuations (which are technically not exemptions but use-value assessment), and freeport exemptions for certain inventories. Each has its own eligibility rules — check the Texas Comptroller's exemptions page for the full list.
Sources
- Texas Comptroller of Public Accounts — Property Tax Exemptions overview. Current exemption amounts, eligibility rules, and forms.
- Texas Tax Code §11.13 (Residence homestead) and §11.431 (Late application) — statutes.capitol.texas.gov.
- Form 50-114 (Residence Homestead Exemption Application) — Comptroller PDF. Universal across all 254 Texas counties.
- Texas Tax Code §23.23 — 10% appraisal-value cap on residence homesteads. Operates independently from the exemptions described above.
This page provides editorial context and planning estimates only. Exemption amounts, eligibility rules, and filing windows can change — confirm with your county appraisal district before filing.