How to Fill Out and File the Texas Homestead Exemption Application (Form 50-114)

To claim the Texas homestead exemption, file Form 50-114 (Residence Homestead Exemption Application) with the appraisal district in the county where your home is located, between January 1 and April 30 of the tax year. The form is a free PDF from the Texas Comptroller’s website, you only file it once for the property, and the single most important detail is that the address on your Texas driver’s license must match the property address on the application. Get that right and the rest is straightforward.

Who Can File

You qualify if you are an individual (not a corporation, LLC, or other business entity) who owns the property and lives in it as your principal residence. Partial ownership is fine — you don’t need to own 100 percent — but the exemption applies only to your ownership share.¹ You can only claim one homestead exemption anywhere in Texas or outside it, so if you own multiple properties, only your actual primary residence qualifies.

Eligibility is generally determined as of January 1 of the tax year. If you buy and move in after January 1, you can still receive the general homestead exemption for the remainder of that year, provided the previous owner didn’t already receive the same exemption on the property for that tax year.²

Property held in a qualifying trust also works, but the person claiming the exemption must be a trustor or beneficiary and must actually live in the home. Short absences (under two years, with intent to return) and longer absences due to military service or residency in a health or aging facility don’t cost you the exemption, as long as you don’t establish a different principal residence.¹

Documents to Gather Before You Start

Have these ready before you open the PDF:

A copy of your Texas driver’s license or state-issued ID. The address on it must match the property address on the application. This is the most common reason applications get rejected, so if you recently moved, update your license first.³
The property’s legal description and appraisal district account number. Both appear on your deed and on prior property tax statements.
Your deed or, if you bought recently, your closing documents.

Some applicants need extra paperwork:

Over-65 applicants: no additional documentation beyond the ID; your date of birth on the form is enough.
Disabled applicants: proof that you meet the Social Security Administration’s definition of disability, or a physician’s statement of a qualifying condition.⁴
Heir property owners (inherited the home, name not on a recorded deed): an affidavit of ownership interest on Form 50-114-A, the prior owner’s death certificate, a recent utility bill for the property, and any court records related to your ownership.²
Manufactured home owners: a copy of the Texas Department of Housing and Community Affairs statement of ownership, a purchase agreement, or a sworn affidavit on Form 50-114-A.³

Filling Out Form 50-114

Download the current version of Form 50-114 from comptroller.texas.gov. Don’t mail the completed form to the Comptroller; it goes to your county appraisal district.³

At the top of the form, enter the tax year you’re applying for (usually the current year) and the name of the county appraisal district. Below that, fill in the property’s physical address, legal description, and account number.

The ownership section asks for your name, mailing address, date of birth, and percentage of ownership interest. If you’re married and both spouses own the home, one application covers you both. If unmarried co-owners share the property, each owner files a separate application listing their ownership percentage, and the exemption is allocated proportionally.⁵

Next, check every exemption category that applies. Most filers check the general residence homestead box. If you’re 65 or older, also check the over-65 box. If you have a qualifying disability, check the disabled person box instead. You can’t claim both the over-65 and disabled exemptions from the same taxing unit, but you can receive one of them in addition to the general homestead exemption.⁶

Section 4 covers the driver’s license requirement. Most applicants attach a copy and move on. The form also has checkboxes for waivers: active-duty military members and their spouses, residents of health or aging facilities, participants in the Attorney General’s address confidentiality program, and holders of certain special driver’s licenses can request that the address-matching requirement be waived.³

If you inherited the property, the heir property section asks whether you’re an heir property owner and whether other heirs also occupy the home. Answer honestly. If other heirs live there, each occupying heir needs to submit an affidavit authorizing your application using Form 50-114-A.

Sign and date the form. An unsigned application will come back to you.

Where and When to File

Submit the completed form and all supporting documents to the appraisal district office in the county where the property is located.⁷ The filing window runs January 1 through April 30 of the tax year for which you want the exemption.³ Filing early gives the district time to process the application before appraisal notices go out in the spring.

Most appraisal districts accept applications by mail, in person, and through an online portal. Check your county’s website for the exact submission options and mailing address. If the property straddles two counties, file with the appraisal district in each.

You generally don’t need to reapply in later years. The exemption stays on the property until ownership changes or your eligibility changes.⁸ A 2023 state law does require appraisal districts to verify homestead exemptions at least once every five years, so respond promptly if you receive a verification notice. Ignoring it can cost you the exemption.

If You Missed the April 30 Deadline

You can still file a late homestead exemption application up to two years after the delinquency date for the taxes on the property.⁹ The delinquency date is typically February 1 of the following year, giving you roughly three years from the January 1 qualification date to file late and still get retroactive relief for that tax year.

Disabled veterans filing under Tax Code Sections 11.131 or 11.132 get a longer window, up to five years after the delinquency date. A disabled veteran’s surviving spouse can file up to two years after the delinquency date.³

Late applications use the same Form 50-114. Indicate the tax year you’re applying for and submit it to the appraisal district the same way you would a timely application.

What Happens After You File

The chief appraiser reviews your application and documentation. If anything is missing, the district sends a notice asking for it. Respond quickly, because delays can push your approval past the point where the exemption shows up on your initial appraisal notice for the year.

Once approved, the exemption amount is subtracted from your home’s appraised value on the appraisal rolls, and your tax bill reflects the lower taxable value. The exemption will appear on your annual appraisal notice going forward.

If the application is denied, the notice will explain why. You can protest the decision before the Appraisal Review Board using Comptroller Form 50-132.⁷ The usual deadline is May 15 or 30 days after the appraisal district mails its notice, whichever is later. Hearings are relatively informal; you can appear in person, by phone, by video, or by submitting a written affidavit with your evidence.

How Much You Save and Which Boxes Matter

The exemption subtracts a flat dollar amount from your home’s appraised value before school district taxes are calculated. The mandatory school district exemption is $140,000 off the appraised value for every qualifying homeowner. Homeowners 65 or older or with a qualifying disability receive an additional $60,000 school district exemption on top of that, for a total of $200,000.¹

Counties, cities, and other local taxing units can adopt their own optional homestead exemptions of up to 20 percent of the property’s appraised value, with a floor of at least $5,000, and can add at least $3,000 more for homeowners 65 or older or disabled.¹ These vary by jurisdiction; your appraisal district’s website lists the local exemptions available in your area.

If you check the over-65 or disabled box, the appraisal district also sets a school tax ceiling automatically. School districts cannot charge you more in property taxes than they did in the first year you qualified for the over-65 or disabled exemption on that homestead.¹⁰ No separate form is required; checking the correct category on Form 50-114 is what triggers it.

1
State of Texas. Texas Tax Code 11.13 – Residence Homestead
2
Texas Comptroller of Public Accounts. Property Tax Exemptions
3
Texas Comptroller of Public Accounts. Residence Homestead Exemption Application
4
Texas Law Help. Property Tax Exemptions and Deferrals for People with Disabilities
5
Dallas Central Appraisal District. Dallas Central Appraisal District – Exemptions
6
Texas Law Help. Over 65 Property Tax Exemptions and Deferrals
7
Texas Comptroller of Public Accounts. Residence Homestead Exemptions
8
State of Texas. Texas Tax Code 11.43 – Application for Exemption
9
State of Texas. Texas Tax Code 11.431 – Late Application for Homestead Exemption
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State of Texas. Texas Tax Code 11.26 – Limitation of School Tax on Homesteads of Elderly or Disabled