EXEMPTION QUALIFICATIONS
General Residence Homestead Exemption (Tax Code Section 11.13(a) and (b))
Property was owned and occupied as owner’s principal residence on Jan. 1. No
residence homestead exemption can be claimed by the property owner on any
other property.
Disabled Person Exemption (Tax Code Section 11.13(c) and (d))
Persons under a disability for purposes of payment of disability insurance benefits
under Federal Old•Age, Survivors, and Disability Insurance. Property owners not
identified on a deed or other instrument recorded in the applicable real property
records as an owner of the residence homestead must provide an affidavit or
other compelling evidence establishing the applicant’s ownership interest in the
homestead. (See Form 50•114•A) An eligible disabled person age 65 or older may
receive both exemptions in the same year, but not from the same taxing units.
Contact the appraisal district for more information.
Age 65 or Older Exemption (Tax Code Section 11.13(c) and (d))
This exemption is effective Jan. 1 of the tax year in which the property owner
becomes age 65. Property owners not identified on a deed or other instrument
recorded in the applicable real property records as an owner of the residence
homestead must provide an affidavit or other compelling evidence establishing the
applicant’s ownership interest in the homestead. (See Form 50•114•A) An eligible
disabled person age 65 or older may receive both exemptions in the same year, but
not from the same taxing units. Contact the appraisal district for more information.
Surviving Spouse of an Individual Who Qualified for Age 65 or Older
Exemption (Tax Code Section 11.13(q)):
Surviving spouse of person who qualified for the age 65 or older exemption may
receive this exemption if the surviving spouse was 55 years of age or older when
the qualifying spouse died. The property must have been the surviving spouse’s
residence homestead at the time of death and remain the surviving spouse’s
residence homestead. This exemption cannot be combined with an exemption
under 11.13(d).
100 Percent Disabled Veterans Exemption (Tax Code Section 11.131(b))
Property owner who receives a 100 percent disability compensation due to a
service•connected disability and a rating of 100 percent disabled or individual
unemployability from the U.S. Department of Veterans Affairs or its successor.
Documentation must be provided to support this exemption request.
Surviving Spouse of a Disabled Veteran Who Qualified or Would Have Qualified for the 100 Percent Disabled Veteran’s Exemption (Tax Code Section 11.131(c) and (d)) Surviving spouse of a disabled veteran (who qualified for an exemption under Tax Code Section 11.131(b) at the time of his or her death or would have qualified for the exemption if the exemption had been in effect on the date the disabled veteran died) who has not remarried since the death of the veteran. The property must have been the surviving spouse’s residence homestead at the time of the veteran’s death and remain the surviving spouse’s residence homestead.
Donated Residence Homestead of Partially Disabled Veteran (Tax Code Section
11.132(b)) A disabled veteran with a disability rating of less than 100 percent with a residence homestead donated by a charitable organization at no cost or at some cost that is not more than 50 percent of the good faith estimate of the market value of the
residence homestead as of the date the donation is made. Documentation must be
provided to support this exemption request.
Surviving Spouse of a Disabled Veteran Who Qualified for the Donated
Residence Homestead Exemption (Tax Code Section 11.132(c) and (d)):
Surviving spouse of a disabled veteran (who qualified for an exemption under Tax
Code Section 11.132(b) at the time of his or her death) who has not remarried since
the death of the disabled veteran and maintains the property as his or her residence
homestead.
Surviving Spouse of a Member of Armed Services Killed in Action (Tax Code
Section 11.133(b) and (c)) Surviving spouse of a U.S. armed services member who is killed in action who has not remarried since the death of the service member. Documentation must be provided to support this exemption request.
Surviving Spouse of a First Responder Killed in the Line of Duty (Tax Code
Section 11.134) Surviving spouse of a first responder who is killed or fatally injured in the line of duty who has not remarried since the death of the first responder. Documentation must be provided to support this exemption request.