Gregg County Homestead Exemption: Filing, Caps, and Senior Breaks

The Gregg County homestead exemption removes $100,000 from your home’s taxable value for school district taxes, with additional reductions available from the county, road and bridge fund, and some cities. You file one application with the Gregg County Appraisal District, pay nothing, and the exemption renews automatically every year after approval. The deadline is April 30.

What the Exemption Takes Off Your Tax Bill

The core benefit is a mandatory $100,000 reduction in appraised value for school district taxes, a figure set by a 2023 constitutional amendment.¹ On a home appraised at $250,000, the school district only taxes the remaining $150,000.

Gregg County and several local units stack their own exemptions on top. The county itself gives a 20% homestead reduction, and the county road and bridge fund adds a 20% reduction plus $3,000.² Cities including Clarksville and White Oak offer a 20% reduction as well. Because the mix depends on which taxing units cover your address, your total savings vary across the county. The current schedule is posted by the Gregg County Appraisal District and the county tax office.

Who Qualifies

You qualify if you are an individual (not a business) who owns and occupies the property as your primary residence, and you owned it as of January 1 of the tax year. The exemption applies to traditional houses, condominiums, and manufactured homes, together with up to 20 acres used in connection with the residence.¹

Only one homestead exemption per person, per year, even if you own more than one home. Unmarried co-owners receive the exemption proportionally based on their ownership interest.¹

Homes Held in a Trust

Transferring your home into a living trust does not kill the exemption. The property still qualifies if the trust is a “qualifying trust,” meaning the trust agreement or deed grants the trust creator or a beneficiary the right to occupy the home as a principal residence.¹ Correct trust drafting is what protects the exemption.

Inherited Homes

If you inherited a home and live in it but the deed isn’t in your name, you can still apply. You’ll submit Form 50-114-A (an affidavit establishing your ownership interest), a copy of the prior owner’s death certificate, and a recent utility bill for the property. Other heirs who also live in the home must sign an affidavit authorizing you to file.

How to File With the Gregg County Appraisal District

Applications go to the Gregg County Appraisal District (GCAD). You can file online through the GCAD website, email the application to exemptions@gcad.org, or deliver it in person at 4367 W. Loop 281, Longview, TX 75604.³ There is no filing fee.

The deadline is April 30 of the tax year you want the exemption applied to.⁴ Miss it, and you can still file late, up to two years after the delinquency date for the taxes on the property. When a late application is approved, the tax collector either deducts the exempted amount from your current bill or refunds the overpayment within 60 days, without a separate refund request.⁵

Once approved, the exemption renews automatically each year as long as you continue to own and occupy the home. No annual reapplication.

What to Put on the Application

The form is Form 50-114, Residence Homestead Exemption Application, available from GCAD or the Texas Comptroller.⁶ You will need:

A copy of your Texas driver’s license or state-issued ID card. The address on the ID generally must match the property address, though the form itself lets you request a waiver.
Property details: physical address, legal description, and the appraisal district account number if you have it.
The exemption types you’re claiming (general homestead, over-65, disability, or others), checked on the form.

For a manufactured home, add the make, model, and identification number. Keep a copy of what you submit along with a postmarked envelope or electronic confirmation in case the filing date is ever questioned.

Extra Reductions for Seniors and Disabled Homeowners

Homeowners age 65 or older get an additional $10,000 off their school district taxable value on top of the standard $100,000. Homeowners with qualifying disabilities get the same additional $10,000. You can’t stack both; you get whichever is more beneficial from each taxing unit.¹

Gregg County adds another $25,000 exemption for over-65 and disabled homeowners beyond its standard 20% homestead reduction.² Several cities in the county offer similar additional amounts.

To claim the disability exemption, provide documentation when filing Form 50-114. A disability determination letter from the Social Security Administration is the most common proof; other medical documentation may also be accepted.

The School Tax Ceiling

Homeowners 65 and older and those with disabilities also get a ceiling on their school district taxes. Once you qualify, the school district cannot charge more than it imposed in the first year you received the over-65 or disability exemption, even if home values climb or rates rise.⁷ The ceiling only rises if you add new improvements like a room addition or garage. Routine maintenance and repairs don’t trigger an increase. Some cities and counties have adopted optional ceilings of their own, so it’s worth asking GCAD what local units in your area offer.

Surviving Spouse

If a homeowner receiving the over-65 exemption dies, the surviving spouse keeps the tax ceiling if the spouse was at least 55 at the time of death, the home was the spouse’s residence then, and it remains the spouse’s residence.⁷

Moving to a New Home

Over-65 and disabled homeowners can transfer the same percentage of tax paid to a new homestead anywhere in Texas. You indicate the transfer on Form 50-114 and give the address of your former home along with the date you moved into the new one.⁶

The 10% Annual Appraisal Cap

Once your homestead exemption is in place, the appraisal district cannot raise your home’s appraised value by more than 10% per year, no matter how much market value has climbed. The only addition on top of that cap is the value of new improvements you’ve built.⁸

In rising markets, the gap between market value and capped value grows year after year, which is why longtime homeowners with exemptions often pay taxes on a figure well below what their home would sell for. The cap kicks in the second year the exemption is in effect, so filing promptly starts the clock sooner.

If Your Application Is Denied

If the chief appraiser denies or modifies your application, you can protest to the Gregg County Appraisal Review Board using Form 50-132, Notice of Protest, available from GCAD.⁹ The ARB is an independent panel that hears both sides and issues a binding decision.

Common reasons for denial include an ID address that doesn’t match the property, incomplete documentation, or evidence suggesting the home isn’t your primary residence. The denial notice usually spells out what went wrong, and many problems can be corrected and refiled without a formal protest.

Fire-Destroyed Homes

Effective January 1, 2026, if your homestead is completely destroyed by fire, you must submit an application to GCAD within 180 days of the fire to receive a prorated exemption for that year.³ The window is short and easy to miss while dealing with insurance and recovery, so mark the deadline as soon as the fire occurs.

1
State of Texas. Texas Tax Code Section 11.13 – Residence Homestead
2
Gregg County Tax Office. Gregg County 2024 Exemptions and Tax Rates
3
Gregg County Appraisal District. Gregg County Appraisal District
4
Texas Comptroller of Public Accounts. Property Tax Exemptions
5
State of Texas. Texas Tax Code Section 11.431 – Late Application for Homestead Exemption
6
Texas Comptroller of Public Accounts. Form 50-114 – Residence Homestead Exemption Application
7
State of Texas. Texas Tax Code 11.26 – Limitation of School District Taxes on Homesteads of Elderly or Disabled
8
State of Texas. Texas Tax Code Section 23.23 – Limitation on Appraised Value of Residence Homestead
9
State of Texas. Texas Tax Code 41.41 – Right of Protest