*See page 4 for Manufactured Home, Over-65, and Disabled Persons exemption affidavit forms.
**See Form 50-114-A2, found at www.CollinCAD.org, for Heir Property affidavit forms.
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 affidavits*. 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.
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
ttach 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;
• 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.
Manufactured Home owners 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* 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. 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. 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))
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.
APPLICATION FOR RESIDENCE HOMESTEAD EXEMPTION
Important Information
CCAD‐114(2020.01)
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