Collin County Property Tax Exemptions: Eligibility, Filing, and Deadlines

If you own and live in a home in Collin County, you can lower your annual property tax bill by claiming one or more exemptions through the Collin Central Appraisal District. The general residence homestead exemption removes $140,000 of your home’s value from school district taxes, and owners who are 65 or older, disabled, or veterans with a service-connected disability qualify for additional reductions. In some cases, the home is removed from the tax rolls entirely.

The General Homestead Exemption

Every homeowner who uses a Collin County property as a principal residence can claim the general residence homestead exemption. State law requires every school district to exempt $140,000 of the home’s appraised value from school taxes.¹

On top of that, any taxing unit in the county, including cities, the county itself, and special districts, may adopt a local-option exemption of up to 20 percent of appraised value, with a $5,000 floor.¹ Each city and district sets its own percentage, so two homes with identical values on opposite sides of a boundary can carry different bills. You can look up what each taxing unit covering your address has adopted on the Collin Central Appraisal District’s tax rates and exemptions page.²

Over-65 and Disabled Person Exemptions

If you are 65 or older or meet the state’s definition of disabled, you qualify for benefits that go beyond the general homestead. State law adds a $10,000 exemption on school district taxes, which stacks on top of the $140,000 general exemption.¹ Many cities and special districts in Collin County offer their own additional dollar-amount reductions for these categories.

The most valuable piece is the school tax ceiling. The year you first qualify for the over-65 or disabled person exemption, the dollar amount of school taxes you pay that year becomes a permanent cap. Your school taxes can never go above that amount, even if your appraised value rises later.³ Some counties, cities, and junior college districts have adopted their own tax ceilings as well. Your actual taxes can fall below the ceiling if rates drop, but they can never exceed it.

You become eligible the year you turn 65. You do not have to wait for the following January 1, and the same is true if you become disabled during the year. Filing by April 30 puts the exemption on that year’s bill, and a later application will be applied retroactively.³

Disabled Veteran Exemptions

Texas provides two separate benefits for disabled veterans, and which one you qualify for depends on your disability rating from the U.S. Department of Veterans Affairs.

Veterans with a partial rating receive a flat-dollar exemption on one property, on the following schedule:⁴

10 to 29 percent rating: up to $5,000 off the assessed value
30 to 49 percent rating: up to $7,500 off the assessed value
50 to 69 percent rating: up to $10,000 off the assessed value
70 percent or higher: up to $12,000 off the assessed value

A veteran who is 65 or older with at least a 10 percent rating, is totally blind, or has lost the use of one or more limbs qualifies for the $12,000 amount regardless of actual percentage.⁴ This partial exemption does not require the property to be your primary residence.

Veterans rated 100 percent disabled, or classified by the VA as individually unemployable, qualify for a complete exemption on their residence homestead. The entire appraised value comes off the tax rolls and no property tax is owed on the home.⁵ You must provide documentation from the VA reflecting your service-connected rating to the Collin Central Appraisal District.⁶

Surviving Spouse Protections

Several exemptions carry over to a surviving spouse. If your spouse was 65 or older or disabled and you are at least 55 when they pass away, you keep the existing homestead exemption and the school tax ceiling as long as you continue to own and live in the home. You can also transfer the ceiling percentage to a new home.⁷

The surviving spouse of a 100 percent disabled veteran keeps the total exemption on the same home as long as the spouse does not remarry and the home remains their primary residence. If the surviving spouse moves, the same dollar amount of exemption can be carried to a new residence homestead, using a written certificate from the appraisal district where the former home sits.⁵

The surviving spouse of a first responder killed in the line of duty also qualifies for a total exemption on their residence homestead, regardless of when the death occurred, as long as the spouse has not remarried.

Who Qualifies

To claim any residence homestead exemption in Collin County, three things must be true: you own the property (through a deed, qualifying trust, or inherited interest), you use it as your principal residence, and you are an individual rather than a business entity. The Texas Tax Code defines a residence homestead as a structure owned by one or more individuals and occupied as the owner’s principal residence.⁸ Rentals, vacation homes, and properties held by corporations or LLCs do not qualify.

You can only claim one homestead exemption per year anywhere in Texas.⁸ The address on your Texas driver’s license or state ID must match the property address. That matching requirement is the main way the appraisal district verifies you actually live there.

Buying mid-year does not shut you out. You can receive the general homestead for the portion of the year starting on the date you qualify, as long as the previous owner did not already receive the same exemption on the property that year.¹ A temporary move does not end the homestead either: the property keeps its status for up to two years as long as you do not establish a different principal residence, or indefinitely if the absence is due to military service or residence in a health-care facility.⁸

If You Inherited the Home

If you inherited a home and live in it but your name is not on the deed, you can still claim the exemption. Texas law treats a qualifying heir property owner as the sole recipient of the exemption, even when other heirs hold an ownership interest.⁸ You will need to indicate on the application that you are not on a recorded deed and provide supporting documentation. If other heirs also occupy the property, affidavits from those co-owners may be required.⁹

How to Apply

All residence homestead exemptions use a single form: Texas Comptroller Form 50-114.⁹ The same form covers the general homestead, over-65, disabled person, and disabled veteran exemptions. Download the printable version from the Comptroller’s website or file through the Collin Central Appraisal District’s online Taxpayer Portal.¹⁰ There is no filing fee.¹¹

Have these ready before you start:

Your property account number, found on your most recent tax statement or through the appraisal district’s online property search.
Your Texas driver’s license or state ID, with an address that matches the property.
For a disabled veteran exemption, documentation from the VA reflecting your service-connected disability rating.⁶
For the disabled person exemption, proof you receive federal disability benefits or other medical documentation.

To use the online portal, you will need your Owner ID and eFile PIN from a recent appraisal or exemption notice.¹⁰ Paper filings go to the Central Appraisal District of Collin County at 250 W. Eldorado Pkwy, McKinney, TX 75069.¹¹ Once approved, the exemption renews automatically. You only reapply if you move, ownership changes, or the home stops being your primary residence.

Deadlines and Late Filing

The standard filing deadline is April 30 of the tax year.¹² Filing on time puts the exemption on that year’s bill when it arrives in the fall. The chief appraiser can grant a one-time extension of up to 60 days for good cause.¹³

Missing April 30 does not end things. For the general homestead, over-65, and disabled person exemptions, you can file a late application up to two years after the original deadline and receive retroactive credit for those years. The window is wider for 100 percent disabled veterans, who can file up to five years late.¹² If you have owned and lived in the home for a year or two without filing, submit the application and claim the back years.

Taking Your Tax Ceiling to a New Home

If you qualify for the over-65 or disabled person exemption and move within Texas, you can carry your school tax ceiling to the new home. The school district at your new address cannot charge more than the same proportional share of taxes you were paying at the old home.⁷ The transfer works as a percentage, so the ceiling adjusts to the new home’s value rather than copying a flat dollar amount.

Request a written certificate from the appraisal district where the old home was located. That certificate gives the new appraisal district what it needs to calculate your transferred ceiling.⁷ County, city, and junior college ceilings only transfer if you stay within the same taxing unit. School ceilings transfer anywhere in the state.

Deferring Taxes You Cannot Pay

If you qualify for the over-65, disabled person, or disabled veteran exemption and still cannot cover your bill, you can postpone payment by filing a tax deferral affidavit with the Collin Central Appraisal District. The taxes stay as a lien on the property, and interest accrues at 5 percent per year during the deferral.¹⁴ No penalties build up, and no taxing unit can file suit or sell the property to collect while the affidavit is on file.

The deferred taxes come due 181 days after you stop owning and occupying the home as your primary residence.¹⁴ If your spouse is at least 55 when you pass away, the deferral extends to them while they continue living in the home. The 5 percent annual interest compounds, so the amount owed at the end can be large. For an owner on a fixed income who needs to stay in the home, it prevents foreclosure.

If Your Application Is Denied

You can challenge a denial by filing a protest with the Appraisal Review Board. Texas Comptroller Form 50-132 (Property Owner’s Notice of Protest) is the standard filing, though any written statement identifying the property, the owner, and your objection works.¹⁵

The deadline is the later of May 15 or 30 days from the date the appraisal district mails its notice. Before the formal hearing, you can request an informal conference with the appraisal district. Most exemption disputes come down to documentation problems, and the informal meeting is usually where those are sorted out. If it does not resolve, the protest moves to a hearing where you can present your case on the exemption, the property’s value, or both.¹⁵

1
Texas Comptroller of Public Accounts. Property Tax Exemptions
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Collin Central Appraisal District. 2026 Tax Rates and Exemptions
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Texas Law Help. Over 65 Property Tax Exemptions and Deferrals
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State of Texas. Texas Tax Code TAX 11.22 – Disabled Veterans
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State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran
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Collin Central Appraisal District. I Am a Disabled Veteran. Am I Entitled to Any Property Tax Exemptions?
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State of Texas. Texas Tax Code TAX 11.26
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State of Texas. Texas Tax Code 11.13 – Residence Homestead
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Texas Comptroller of Public Accounts. Residence Homestead Exemption Application
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Collin Central Appraisal District. Taxpayer Portal
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Collin County. Tax Assessor – Property Taxes
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Texas Comptroller of Public Accounts. Residence Homestead Exemptions
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State of Texas. Texas Tax Code TAX 11.43 – Application for Exemption
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State of Texas. Texas Tax Code TAX 33.06
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Texas Comptroller of Public Accounts. Appraisal Protests and Appeals