Residence Homestead Exemption Application Form 50-114
Important Information
GENERAL INSTRUCTIONS
This application is for claiming residence homestead exemptions pursuant to Tax
Code Sections 11.13, 11.131, 11.132, 11.133, 11.134 and 11.432. Certain exemptions
may also require Form 50-114-A. The exemptions apply only to property that you
own and occupy as your principal place of residence.
FILING INSTRUCTIONS
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 the exemption is requested. Do not file this document with
the Texas Comptroller of Public Accounts. A directory with contact information
for appraisal district offices is on the Comptroller’s website.
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). A late
application for residence homestead exemption filed for a disabled veteran (not
a surviving spouse) under Tax Code sections 11.131 or 11.132 may be filed up to
5 years after the delinquency date. Surviving spouse of a disabled veteran, who
files under Tax Code sections 11.131 or 11.132, may file up to two years after the
delinquency date, for a late application for residence homestead 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))
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:
• an affidavit establishing ownership of interest in the property (See Form
114-A);
• a copy of the prior property owner’s death certificate;
• a copy of the property’s most recent utility bill; and
• 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 an affidavit that authorizes the submission of this
application (See Form 50-114-A).
Manufactured homeowners must provide:
• 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;
• 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
• a sworn affidavit (see Form 50-114-A) 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. 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 11.13c 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 has been awarded 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 Line of Duty (Tax
Code Section 11.133(b) and (c))
Surviving spouse of a U.S. armed services member who is killed or fatally injured
in the line of duty 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.
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3