Residence Homestead Exemption Application
Important Information
APPLICATION DEADLINES
Generally, the completed application and required documentation is due no
later than April 30 of the year for which the exemption is requested.
The due date for persons age 65 or older, disabled, or partially disabled
veterans with donated homesteads to apply for the exemption is no later
than the first anniversary of the qualification date.
A late application for a residence homestead exemption may be filed up to
two years after the deadline for filing has passed. (Tax Code Section
11.431)
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))
REQUIRED DOCUMENTATION
Attach a copy of property owner’s driver’s license or state-issued personal
identification certificate. The address listed on the driver’s license or
state-issued personal identification certificate must correspond to the
property address for which the exemption is requested. Property
owners who reside in certain facilities or participate in a certain address
confidentiality program may be exempt from this requirement. The chief
appraiser may waive the requirements for certain active duty U.S. armed
services members or their spouses or holders of certain driver’s licenses.
Heir Property is property owned by one or more individuals, where at least
one owner claims the property as a residence homestead, and the property
was acquired by will, transfer on death deed, or intestacy. An heir property
owner not specifically identified as the residence homestead owner on a
deed or other recorded instrument in the county where the property is
located must provide:
Ÿ an affidavit establishing ownership of interest in the property
Ÿ a copy of the prior property owner's death certificate;
Ÿ a copy of the property's most recent utility bill; and
Ÿ a citation of any court record relating to the applicant's ownership of the
property, if available.
Each heir property owner who occupies the property as a principal
residence, other than the applicant, must provide and affidavit that
authorizes the submission of this application.
Manufactured homeowners must provide:
Ÿ a copy of the Texas Department of Housing and Community Affairs
statement of ownership showing that the applicant is the owner of the
manufactured home;
Ÿ a copy of the sales purchase agreement, other applicable contract or
agreement or payment receipt showing that the applicant is the
purchaser of the manufactured home; or
Ÿ a sworn affidavit by the applicant indicating that:
1. the applicant is the owner of the manufactured home;
2. the seller of the manufactured home did not provide the
applicant with the applicable contract or agreement; and
3. the applicant could not locate the seller after making a good
faith effort.
ADDITIONAL INFORMATION REQUEST
The chief appraiser may request additional information to evaluate this
application. Property owner must comply within 30 days of the request or
the application will be denied. The chief appraiser may extend this deadline
for a single period not to exceed 15 days for good cause shown. (Tax Code
Section 11.45)
DUTY TO NOTIFY
Property owner must notify the chief appraiser in writing before May 1 of the
year after his or her right to this exemption ends.
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. Documentation
must be provided. 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.
An eligible disabled person age 65 or older may receive both exemptions in
the same year, but not from the same taxing units.
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.
An eligible disabled person age 65 or older may receive both exemptions in
the same year, but not from the same taxing units.
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 from the Veterans Administration 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.
