Residence Homestead

To qualify for the general residence homestead exemption, a home must meet the definition of a residence homestead and an individual must have an ownership interest in the property and use the property as the individual's principal residence. An applicant is required to state that he or she does not claim an exemption on another residence homestead in or outside of Texas.

Inherited Residence

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 the appraisal district:

• an affidavit establishing an ownership 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 the application.

An owner may record their interest in the heir property in the county where the property is located with the local county clerk. Applicants may find a list of individuals and organizations that may provide free or reduced-fee legal assistance with the State Bar of Texas at

Age 65 or Older or Disabled Persons

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. To prove eligibility, you may need to provide the appraisal district with supporting documents regarding your disability. Your local appraisal district can provide information regarding the supporting documents required.

Disabled Veterans and Surviving Spouses of Disabled Veterans

Texas provides for a disabled veteran exemption if the property and property owner meet the qualifications. A disabled veteran exemption can exempt a portion or the total property value. An exemption amount is determined by the disability rating issued by the U.S. Veterans Administration or the branch of the armed services in which the veteran served. Certain disabled veteran exemptions apply to a qualifying residence homestead, while others can be applied to any one property owned by the qualifying individual.

This exemption extends to a surviving spouse who was married to a disabled veteran who qualified or would have qualified for this exemption if it has been in effect at the time of the veteran's death provided:

• the surviving spouse has not remarried;
• the property was the surviving spouse's residence homestead when the veteran died; and
• the property remains the surviving spouse's residence homestead.

Surviving Spouses of First Responders Killed in the Line of Duty

Tax Code Section 11.134 entitles a surviving spouse of certain first responders killed or fatally injured in the line of duty to a total property tax exemption on his or her residence homestead if the surviving spouse has not remarried since the first responder's death.

Solar and Wind-Powered Energy Device

Property owners may claim and exemption from taxation of the amount of appraised value of real property owned by the person that arises from the installation or construction on the property, regardless of whether the person owns the real property on which the devise is installed or constructed, of solar or wind-powered energy device that is primarily for production and distribution of energy for on-site use.