Fort Bend County Property Tax Exemptions: How to Apply and Deadlines

Homeowners in Fort Bend County can lower their property tax bills through several Fort Bend County property tax exemptions, starting with a $140,000 general homestead exemption on school district taxes and layered with additional reductions from the county, cities, and special districts, plus larger amounts for homeowners who are 65 or older, disabled, or disabled veterans. You apply once with the Fort Bend Central Appraisal District, and the exemption stays in place as long as the home remains your principal residence.

The General Homestead Exemption

Every Texas school district must reduce the taxable value of your primary home by $140,000.¹ This applies to the home you live in as your principal residence, and you must have a legal ownership interest in the property. The home has to qualify as of January 1 of the tax year, though if you bought after January 1 you can still receive a prorated exemption for the rest of that year, as long as the previous owner didn’t already claim it.

The school district reduction is only the floor. Fort Bend County itself, the city where your home sits, and every special district that overlaps your property can adopt its own local option homestead exemption on top.

Local Option Exemptions by Taxing Unit

Fort Bend County has dozens of overlapping taxing units, and each one sets its own exemption amount. For 2025, the county published these amounts:²

Fort Bend County General Fund: 20% of appraised value or $5,000, whichever is greater. Over-65 and disabled homeowners get an additional $100,000.
Fort Bend ISD, Katy ISD, Lamar CISD, and Needville ISD: $140,000 general homestead exemption plus $60,000 for over-65 or disabled homeowners.
Sugar Land: 15% of appraised value or $5,000, whichever is greater.
Missouri City: 2.5% of appraised value or $5,000, whichever is greater, plus $25,000 for over-65 or $20,000 for disabled homeowners.
Rosenberg: 20% of appraised value or $5,000, whichever is greater, plus $85,000 for over-65 or disabled homeowners.
Katy, Meadows Place, Simonton, and Arcola: 20% of appraised value or $5,000, whichever is greater.

MUDs, water control districts, emergency service districts, and drainage districts also offer homestead exemptions, ranging from $5,000 to $150,000. Your specific combination depends on which entities overlap your property, and FBCAD’s annual worksheet lists every one.²

Over-65 and Disabled Homeowner Exemptions

If you turn 65 at any point during the tax year, you qualify for the over-65 exemption that same year. You don’t have to wait until the following January. School districts must grant an additional $60,000 on top of the standard $140,000, bringing the total school district reduction to $200,000 for qualifying seniors.² The county general fund adds another $100,000, and cities and special districts layer on their own amounts.

Homeowners who receive federal disability benefits through Social Security qualify for the same additional amounts as over-65 homeowners: an extra $60,000 off school taxes plus whatever the local units have adopted for disabled residents.¹

The School Tax Ceiling

Once you qualify as over-65 or disabled, the dollar amount you owe in school taxes is frozen. Your school taxes will never exceed that amount as long as you stay in the home, even if the appraised value climbs. The ceiling can drop if the school district lowers its rate, but it will never rise above the amount set when you first qualified. Improvements to the home, such as adding a room or a garage, adjust the ceiling upward to reflect the added value; routine market appreciation does not.

Surviving Spouse

If your spouse qualified for the over-65 exemption and passes away, you can keep the exemption and the school tax ceiling, provided you were at least 55 when your spouse died and you continue living in the home as your principal residence.¹

Disabled Veteran Exemptions

Veterans with a service-connected disability rating from the U.S. Department of Veterans Affairs receive a partial exemption under Texas Tax Code Section 11.22, applied to one property the veteran owns in the county:³

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

Veterans who are 65 or older with a rating of at least 10%, or who are totally blind in one or both eyes, or who have lost the use of one or more limbs, receive the $12,000 exemption regardless of rating percentage.³

100% Disabled Veterans

Veterans rated at 100% disabled, or determined by the VA to be individually unemployable, pay zero property taxes on their residence homestead.⁴ The VA documentation has to confirm 100% disability compensation, either through a 100% rating or a formal determination of individual unemployability.⁵

If a 100% disabled veteran dies, the surviving spouse can continue receiving the full exemption on the same property if three conditions hold: the spouse has not remarried, the property was the residence homestead when the veteran died, and it remains the surviving spouse’s residence homestead.⁴ A surviving spouse who moves to a different home can transfer the exemption, but only for the dollar amount that was exempted on the previous property. Remarriage at any point ends the exemption permanently.⁵

Heir Property

If you inherited a home but your name was never added to the deed, a common situation when a family member dies without a will, you can still claim a homestead exemption. Texas law treats an heir who occupies the home as the sole owner for exemption purposes, so you receive the full amount rather than a fraction based on ownership share.⁶

To claim it, file the standard homestead application along with a supplemental notarized affidavit, Comptroller Form 50-114-A, verifying that you acquired the property through inheritance or a transfer-on-death deed.⁷ If other heirs also live in the home, one of them may need to sign an additional affidavit authorizing you to file on behalf of the property.

How to Apply

File your application with the Fort Bend Central Appraisal District (FBCAD), not the Texas Comptroller. The form is Texas Comptroller Form 50-114, Residence Homestead Exemption Application.⁸ FBCAD accepts applications through its online portal or by mail to its office in Rosenberg. If you mail a paper application, use certified mail with a return receipt so you have proof of the submission date.

You’ll need your Texas driver’s license or state-issued ID, and the address on it must match the property address. The application also asks for your property account number, which you can look up on FBCAD’s website by name or address. Check the boxes for every category you’re claiming (general homestead, over-65, disabled, veteran) and provide the Social Security number or personal identification number required by state law.⁹

If you own the property with someone other than your spouse, the exemption is prorated to your ownership share. Co-owners who are married count as a single owner, and community property counts as 100% ownership for exemption purposes.⁶

Deadlines and Late Applications

The standard deadline is April 30 of the tax year for which you’re requesting the exemption.⁸ Miss it and you can still file a late application up to two years after the delinquency date for the taxes on the property.¹⁰ The delinquency date is typically February 1 of the year after the tax year, so you effectively have about two extra years to file.

Disabled veterans filing for the 100% exemption under Section 11.131 have up to five years after the delinquency date. Their surviving spouses have the standard two-year window.⁸

Deferring Taxes If You Still Can’t Pay

If you qualify for the over-65, disabled, or disabled veteran exemption and still can’t afford the bill, Texas law lets you defer your property taxes indefinitely rather than eliminate them. File an affidavit with the chief appraiser stating your eligibility and collection stops. No taxing unit can file a delinquency suit or foreclose while the deferral is active.¹¹

Deferred taxes accrue interest at 5% per year. The balance keeps growing and becomes due when you no longer own and occupy the home, whether because you sell, move, or pass away. Once the deferral ends, the full amount plus accrued interest must be paid within 181 days. This is a lifeline for homeowners on a fixed income, but the accumulated debt can be significant over many years.

Losing Eligibility

Homestead exemptions are not permanent. If you move out, convert the home to a rental, or otherwise stop using it as your principal residence, you lose eligibility. The appraisal district reviews exemptions at least once every five years, and the chief appraiser can cancel yours if the property no longer qualifies. When an exemption is canceled, the district must send you written notice within five days.

The consequences reach past future savings. Taxing units can collect back taxes for up to five years of improper exemptions, plus penalties and interest. If your living situation changes, notify FBCAD yourself rather than wait for a review.

Protesting a Denied Exemption

If FBCAD denies your application, you can protest to the Fort Bend County Appraisal Review Board. File a Notice of Protest, Comptroller Form 50-132, with the appraisal district and check the box indicating that your exemption was denied, modified, or canceled.¹² The typical protest deadline is May 15, though you should confirm the exact date with FBCAD each year.

The ARB schedules a hearing where you present your case. You can request a single-member panel rather than a full board hearing by submitting the request in writing at least 10 days before the hearing date. Bring your application, supporting documents, and any correspondence from FBCAD explaining the denial. If the ARB rules against you, you can appeal to district court, but most homestead exemption disputes get resolved at the ARB stage.

1
Texas Comptroller of Public Accounts. Property Tax Exemptions
2
Fort Bend County. 2025 Tax Rates and Exemptions
3
State of Texas. Texas Tax Code 11.22 – Disabled Veterans
4
State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran
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Texas Comptroller of Public Accounts. 100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions
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State of Texas. Texas Tax Code 11.41 – Partial Ownership of Exempt Property
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Texas Comptroller of Public Accounts. Residence Homestead Exemption Affidavits
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Texas Comptroller of Public Accounts. Residence Homestead Exemption Application
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Texas Constitution and Statutes. Texas Tax Code Section 11.43 – Application for Exemption
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State of Texas. Texas Tax Code 11.431 – Late Application for Homestead Exemption
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Texas Comptroller of Public Accounts. Penalty and Interest Chart
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Texas Comptroller of Public Accounts. Property Owner’s Notice of Protest