Texas Homestead Exemption: $140,000 School District Amount, Form 50-114 and Deadline
Texas Tax Code Section 11.13(b) gives a residence homestead an exemption from school district taxes of $140,000 of appraised value, and Section 11.13(c) adds $60,000 for an adult who is 65 or older or disabled. The enrolled S.B. 4 and S.B. 23 say the changes apply only to an ad valorem tax year that begins on or after January 1, 2025. Applications generally go to the county appraisal district by April 30 on Form 50-114.
Maintained by Archie Chang · Reviewed November 4, 2026 · Methodology & sources
FedRateCalc is not affiliated with the Texas Comptroller of Public Accounts or any appraisal district, and this page is not tax or legal advice or an eligibility decision. The agency's pages and the law itself are authoritative.
The school district exemption: $140,000
The Comptroller and the Tax Code state the amount for residence homesteads this way:
“A general residence homestead exempts a portion of your residence homestead's value from taxation, potentially lowering your taxes. Tax Code Section 11.13(b) requires school districts to provide a $140,000 exemption on a residence homestead and Tax Code Section 11.13(n) allows any taxing unit to adopt a local option residence homestead exemption of up to 20 percent of a property's appraised value. The local option exemption cannot be less than $5,000. Tax Code Section 11.13(a) requires counties that collect farm-to-market or flood control taxes to provide a $3,000 residence homestead exemption.”
“An adult is entitled to exemption from taxation by a school district of $140,000 of the appraised value of the adult's residence homestead, except that only $5,000 of the exemption applies to an entity operating under former Chapter 17, 18, 25, 26, 27, or 28, Education Code, as those chapters existed on May 1, 1995, as permitted by Section 11.301, Education Code.”
The 2025 Legislature changed the amount in Section 11.13(b). The enrolled S.B. 4 shows the earlier amount in brackets after the amount that replaces it:
“An adult is entitled to exemption from taxation by a school district of $140,000 [$100,000] of the appraised value of the adult's residence homestead”
Effective tax year
S.B. 4 and S.B. 23 each have an Article 1 headed "PROVISIONS CONTINGENT ON CONSTITUTIONAL AMENDMENT", and section 1.04 of each says:
“Section 11.13, Tax Code, as amended by this article, applies only to an ad valorem tax year that begins on or after January 1, 2025.”
The Tax Code's own history lines for section 11.13 list both bills:
“Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 1.01, eff. November 4, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 1.01, eff. November 4, 2025.”
Age 65 or older or disabled: an additional $60,000
“In addition to the exemption provided by Subsection (b), an adult who is disabled or is 65 or older is entitled to an exemption from taxation by a school district of $60,000 of the appraised value of the person's residence homestead.”
S.B. 23 shows the earlier amount in brackets in the same way:
“an adult who is disabled or is 65 or older is entitled to an exemption from taxation by a school district of $60,000 [$10,000] of the appraised value of the person's [his] residence homestead.”
“For persons age 65 or older or disabled, Tax Code Section 11.13(c) requires school districts to provide an additional $60,000 residence homestead exemption. Tax Code Section 11.13(d) allows any taxing unit to adopt a local option residence homestead exemption. This local option exemption cannot be less than $3,000.”
“To qualify for the age 65 or older residence homestead exemption, the individual must be age 65 or older, have an ownership interest in the property and live in the home as his or her principal residence. A surviving spouse age 55 or older may be eligible for their deceased spouse’s age 65 or older exemption if the deceased spouse dies in a year that they qualified for the exemption and lives in the home as his or her primary residence.”
“A disabled person must meet the definition of disabled for the purpose of receiving disability insurance benefits under the Federal Old-Age, Survivors and Disability Insurance Act administered by the Social Security Administration. Disability benefits from any other program do not automatically qualify you for the exemption.”
“"Disabled" means under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance.”
“An eligible disabled person age 65 or older may receive both exemptions in the same year, but not from the same taxing units.”
Local option exemptions
Taxing units may add their own exemptions. These are decided locally, and this page does not state which units have adopted one.
“In addition to any other exemptions provided by this section, an individual is entitled to an exemption from taxation by a taxing unit of a percentage of the appraised value of his residence homestead if the exemption is adopted by the governing body of the taxing unit before July 1 in the manner provided by law for official action by the body. If the percentage set by the taxing unit produces an exemption in a tax year of less than $5,000 when applied to a particular residence homestead, the individual is entitled to an exemption of $5,000 of the appraised value. The percentage adopted by the taxing unit may not exceed 20 percent.”
“The amount of an exemption adopted as provided by Subsection (d) of this section is $3,000 of the appraised value of the residence homestead unless a larger amount is specified by: (1) the governing body authorizing the exemption if the exemption is authorized as provided by Subdivision (1) of Subsection (d) of this section; or (2) the petition for the election if the exemption is authorized as provided by Subdivision (2) of Subsection (d) of this section.”
Form 50-114 and the application deadline
Form 50-114, Residence Homestead Exemption Application (Rev. 02-26/39) is the application. The form and the Comptroller say:
“File this form and all supporting documentation with the appraisal district office in each county in which the property is located generally between Jan. 1 and April 30 of the year for which you are requesting the exemption. Do not file this document with the Texas Comptroller of Public Accounts.”
“Generally, the completed application and required documentation is due no later than April 30 of the year for which you are requesting the exemption. You may file a late application for a residence homestead exemption, including age 65 or older or disabled, up to two years after the filing deadline. (Tax Code Section 11.431)”
“A property owner must apply for an exemption in most circumstances. Applications for property tax exemptions are filed with the appraisal district in the county in which the property is located. The general deadline for filing an exemption application is before May 1. Appraisal district chief appraisers are solely responsible for determining whether property qualifies for an exemption.”
“If the chief appraiser grants the exemption(s), property owner does not need to reapply annually, but must reapply if the chief appraiser requires it, unless seeking to apply the exemption to property not listed in this application.”
“Property owners already receiving a general residence homestead exemption who turn age 65 in that next year are not required to apply for age 65 or older exemption if accurate birthdate information is included in the appraisal district records or in the information the Texas Department of Public Safety provided to the appraisal district under Transportation Code Section 521.049. (Tax Code Section 11.43(m))”
An illustration of the exempt amount
The Comptroller gives its own example:
“For example, if your home is appraised at $300,000 and you qualify for a $140,000 exemption (amount mandated for school districts), you will pay school taxes on the home as if it was worth only $160,000. Taxing units have the option to offer an additional exemption of up to 20 percent of the total value.”
The table repeats that example and adds the additional amount for a homeowner who is 65 or older or disabled. It is an illustration of an exempt amount coming off appraised value, using the amounts above. It is not a tax bill: FedRateCalc does not compute a tax bill, and tax rates, local option exemptions and tax limitations are not applied.
| Illustration | Appraised value | Exempt amount | Value left after the exemption |
|---|---|---|---|
| School district exemption only (the Comptroller example) | $300,000 | $140,000 | $160,000 |
| School district exemption plus the additional amount for age 65 or older or disabled | $300,000 | $200,000 | $100,000 |
Other exemptions and property tax data
Disabled veterans have separate exemptions: see the Texas disabled veteran property tax exemption and the state-by-state disabled veteran exemptions. For the Census Bureau's median taxes paid, see property tax by state; the Florida rules are on the florida homestead exemption page.
Frequently asked questions
What is the Texas homestead exemption amount for school district taxes?
The Texas Comptroller Property Tax Exemptions page says: “Tax Code Section 11.13(b) requires school districts to provide a $140,000 exemption on a residence homestead”. Texas Tax Code Section 11.13(b) gives the same amount, with an exception for entities operating under former Chapters 17, 18, 25, 26, 27 or 28 of the Education Code, where only $5,000 of the exemption applies. S.B. 4 of the 89th Legislature replaces $100,000 with $140,000 in Section 11.13(b) and says its Section 11.13 changes apply “only to an ad valorem tax year that begins on or after January 1, 2025.” The Tax Code history lists S.B. 4 as effective November 4, 2025.
How much more is the Texas homestead exemption for homeowners who are 65 or older or disabled?
Texas Tax Code Section 11.13(c) gives an adult who is disabled or is 65 or older an exemption from school district taxes of $60,000 of the appraised value of the residence homestead, “In addition to the exemption provided by Subsection (b)”. S.B. 23 of the 89th Legislature replaces $10,000 with $60,000 in Section 11.13(c) and says its Section 11.13 changes apply “only to an ad valorem tax year that begins on or after January 1, 2025.” The Texas Comptroller Property Tax Exemptions page adds that “An eligible disabled person age 65 or older may receive both exemptions in the same year, but not from the same taxing units.” For this purpose Section 11.13(m) says disabled means “under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance.”
What is the Texas local option homestead exemption?
Texas Tax Code Section 11.13(n) lets a taxing unit adopt, before July 1, an exemption of a percentage of the appraised value of a residence homestead, and says “The percentage adopted by the taxing unit may not exceed 20 percent.” If the percentage produces less than $5,000 for a homestead, the individual is entitled to $5,000. The Texas Comptroller Property Tax Exemptions page says that the separate local option for persons 65 or older or disabled under Section 11.13(d) “cannot be less than $3,000.” Whether a particular city, county, school district or special district has adopted a local option exemption is decided locally, and FedRateCalc does not state which units have adopted one.
What is Form 50-114 and where is it filed?
Form 50-114 is the Texas Comptroller’s Residence Homestead Exemption Application (Rev. 02-26/39). The form says: “Do not file this document with the Texas Comptroller of Public Accounts.” It is filed with the appraisal district office in each county in which the property is located, generally between January 1 and April 30 of the year for which the exemption is requested. The Texas Comptroller Property Tax Exemptions page says appraisal district chief appraisers are solely responsible for determining whether property qualifies for an exemption.
What is the deadline to apply for the Texas homestead exemption?
Form 50-114 says: “Generally, the completed application and required documentation is due no later than April 30 of the year for which you are requesting the exemption.” The Texas Comptroller Property Tax Exemptions page says: “The general deadline for filing an exemption application is before May 1.” Form 50-114 also says a late application for a residence homestead exemption, including age 65 or older or disabled, may be filed “up to two years after the filing deadline.”
Does a Texas homeowner have to reapply for the homestead exemption every year?
Form 50-114 says: “If the chief appraiser grants the exemption(s), property owner does not need to reapply annually, but must reapply if the chief appraiser requires it, unless seeking to apply the exemption to property not listed in this application.” It also says property owners already receiving a general residence homestead exemption who turn age 65 are not required to apply for the age 65 or older exemption if accurate birthdate information is in the appraisal district records or the Department of Public Safety information provided to it.
How does the $140,000 Texas homestead exemption change the value that school taxes apply to?
The Texas Comptroller Property Tax Exemptions page gives this example: “if your home is appraised at $300,000 and you qualify for a $140,000 exemption (amount mandated for school districts), you will pay school taxes on the home as if it was worth only $160,000.” That is an illustration of the exemption coming off appraised value. It is not a tax bill: tax rates, other exemptions and any tax limitation are not applied.
Related pages
Sources
All sources are official government documents, read with plain requests when we checked on November 4, 2026. FedRateCalc quotes each document as it read on that date.
- Texas Tax Code section 11.13, Residence Homestead (Texas Constitution and Statutes, version in effect November 4, 2026)
- Texas Comptroller of Public Accounts, Property Tax Exemptions
- Texas Comptroller of Public Accounts, Residence Homestead Exemptions (January 2026)
- Texas Comptroller of Public Accounts, Form 50-114, Residence Homestead Exemption Application (Rev. 02-26/39)
- Texas Legislature, S.B. 4, 89th Legislature, Regular Session (2025), enrolled version
- Texas Legislature, S.B. 23, 89th Legislature, Regular Session (2025), enrolled version
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