Texas Form 50-114-A: Heir Property and Homestead Exemption Affidavits

Texas Form 50-114-A is the set of sworn affidavits you file alongside the main homestead exemption application (Form 50-114) when no recorded deed shows your name as owner of the property. You complete the one affidavit section that fits your situation, sign it in front of a notary, and submit it to your county’s Central Appraisal District by April 30 of the year you want the exemption to start.¹

When You Need Form 50-114-A

The main homestead application asks whether you are identified as an owner on a recorded deed. If the answer is no, the Comptroller’s instructions direct you to also complete Form 50-114-A.² Texas Tax Code Section 11.13 defines “owner” broadly enough to include a person who inherited the property through a will, a transfer-on-death deed, or intestate succession and lives there as a principal residence, even without a recorded title.³ The affidavit is how you prove that ownership under oath.

Form 50-114-A contains five separate affidavit sections. Only one applies to you, unless another heir also lives in the home:¹

Age 65 or older, ownership not of record.
Qualifying disability, ownership not of record.
Manufactured home without a written ownership document (no statement of ownership from the Texas Department of Housing and Community Affairs and no purchase agreement).
Heir property ownership interest, for the applicant who inherited the home and lives in it. This is the most commonly used section.
Co-heir who occupies the property, completed by any other heir living in the home to authorize the applicant to file for the household.

If you inherited the home and another heir also lives there, you complete the heir-property affidavit as the applicant, and each co-occupying heir completes a separate co-heir authorization affidavit.

What to Gather Before You Start

Pull everything together before you sit down with the form. A missing document is the fastest way to trigger a written request from the appraiser and push your approval back weeks.

Property account number from your most recent property tax statement or your appraisal district’s website.
Legal description of the property, meaning the lot-and-block or metes-and-bounds description from the tax bill or county land records. A street address alone does not satisfy this requirement.
A copy of your Texas driver’s license or state-issued ID. The address on the ID must match the property address.²
The prior owner’s death certificate, required for heir-property claims to establish the chain of ownership.
A recent utility bill, also required for heir-property claims, to demonstrate current occupancy.²
A citation of any probate proceeding, divorce decree, or other court record relating to your ownership, if available. The instructions do not require this if no proceeding was filed.
Names and addresses of all other known heirs, which the heir-property affidavit asks you to list.

For a manufactured home, bring whatever ownership document you do have, such as a purchase agreement or payment receipt. If nothing exists, the affidavit itself carries the claim.

How to Complete the Affidavit

Start with the header at the top of Form 50-114-A, where you enter the appraisal district’s county name and your property account number. Then find the affidavit section that matches your situation and leave the others blank.

Heir Property Affidavit

In this section you swear that you are the owner of the property identified in the application, that you acquired ownership by will, transfer-on-death deed, or intestacy, and that you are not identified as an owner on any recorded deed in the county.¹ You fill in your name, the property address, the name of the person you inherited from, and the date you began occupying the home.

A detail that trips people up: you need to list every other heir who might have a claim to the property, along with their addresses. If you don’t know all of them, write down what you do know. Leaving the section blank without explanation stalls the review, because the appraiser is trying to verify that you are the heir who actually lives there.

Under Texas Tax Code 11.13, an heir property owner who qualifies the property as a residence homestead is treated as the sole recipient of the exemption. You receive the full exemption amount, not a fraction split among heirs, as long as you are the one occupying the home.⁴

Co-Heir Authorization Affidavit

If another heir lives in the home with you, that person must complete the separate “Affidavit for owner other than the applicant that occupies heir property as principal residence” section.² This affidavit authorizes you, the primary applicant, to submit the homestead exemption application on behalf of the household. Each co-occupying heir fills out a separate copy.

Age 65+, Disability, and Manufactured-Home Affidavits

These three sections follow the same pattern as the heir-property affidavit. You identify yourself, state the nature of your ownership interest, and swear that you occupy the property as your principal residence. The age-65-or-older and disability affidavits cover situations where the ownership gap is not inheritance, such as a property placed in your name informally years ago but never recorded. The manufactured-home affidavit is narrower, covering only mobile or manufactured homes where no written ownership document exists.

Getting the Form Notarized

Every affidavit section in Form 50-114-A must be signed in front of a notary public. The notary administers an oath confirming your statements are truthful, then stamps and signs the document. Without the notary’s seal, the appraisal district will reject the form outright.

Texas law caps notary fees at $10 for administering an oath or affirmation with a certificate and seal.⁵ Many banks, UPS stores, and county clerk offices provide notary services. Some appraisal district offices have a notary on-site; call ahead to confirm before making a trip.

Because Form 50-114-A is a sworn governmental record, accuracy matters beyond good practice. Under Texas Penal Code Section 37.10, knowingly making a false entry in a governmental record is a Class A misdemeanor, punishable by up to one year in jail and a fine of up to $4,000. If the false statement was made with intent to defraud or harm someone, the offense rises to a state jail felony carrying 180 days to two years of confinement and a fine of up to $10,000.⁶

Where and When to File

File the completed Form 50-114-A, Form 50-114, and all supporting documents with the Central Appraisal District in the county where the property is located. Do not send them to the Texas Comptroller.² If the property sits in more than one county, file with the appraisal district in each.

The deadline is April 30 of the year for which you want the exemption. File between January 1 and April 30 for the current tax year.²

Most districts accept submissions by mail, in person, or through an online portal. Mailing by certified mail gives you a delivery receipt, which is worth the small cost if the deadline is close. Larger districts, including Harris, Dallas, Bexar, and Travis, typically have upload portals for scanned copies. Check your district’s website for the exact options.

If you miss the April 30 window, Texas Tax Code Section 11.431 requires the chief appraiser to accept a late homestead exemption application filed up to two years after the date the taxes on the property become delinquent.⁷ If a late application is approved after the appraisal records have been finalized, the tax collector deducts the exempted amount from your bill. If you already paid the full tax, you receive a refund automatically, with no separate refund application. Disabled veterans filing under Tax Code Sections 11.131 or 11.132 have a longer window of up to five years after the delinquency date.²

What Happens After You File

The chief appraiser reviews your application and supporting documents to determine whether you meet the ownership and residency requirements. Appraisal districts generally process applications within 90 days of receipt. If the appraiser needs more information, expect a written request. Respond promptly, because an unanswered request can result in denial.

Once approved, the exemption appears on your property tax account and reduces the taxable value of your home. The general residence homestead exemption for school district taxes is $100,000 of appraised value.⁴ Additional exemptions are available for homeowners who are 65 or older or disabled. Counties, cities, and other taxing units may adopt their own optional homestead exemptions on top of the school district amount.⁸

You do not need to re-file each year. The homestead exemption stays in place until you stop using the property as your principal residence, transfer ownership, or otherwise become ineligible.

If Your Application Is Denied

A denial notice is not the end of the road. You can protest the decision before your county’s Appraisal Review Board, an independent panel that hears disputes between property owners and the appraisal district.⁹

File a written notice of protest by May 15 or within 30 days after the notice was delivered to you, whichever is later.⁹ If you miss that deadline, the board can still grant a hearing on a showing of good cause, provided the appraisal records have not yet been approved. Bring every document you submitted with the original application and any additional evidence the appraiser requested. The burden is showing that you meet the statutory definition of an owner who occupies the property as a principal residence.

Mistakes That Cause Rejection

The same errors come back year after year. Avoiding them saves weeks of back-and-forth.

Skipping the notary. An unnotarized Form 50-114-A is automatically rejected.
Mismatched address on your ID. If you recently moved into an inherited home, update your driver’s license before filing.
Forgetting the death certificate on heir-property claims. It is required, not optional.
Filing with the Comptroller instead of the appraisal district. The Comptroller publishes the form but does not process applications.
Leaving out the co-heir authorization affidavit when another heir lives in the home.
Using a street address instead of the legal description from your tax statement or county records.

1
Texas Comptroller of Public Accounts. Form 50-114-A Residence Homestead Exemption Affidavits
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Texas Comptroller of Public Accounts. Application for Residence Homestead Exemption
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State of Texas. Texas Tax Code 11.13 – Residence Homestead
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State of Texas. Texas Tax Code Section 11.13 – Residence Homestead
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Texas Secretary of State. Notary Public Educational Information
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State of Texas. Texas Penal Code Section 37.10 – Tampering With Governmental Record
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State of Texas. Texas Tax Code Section 11.431 – Late Application for Homestead Exemption
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Texas Comptroller of Public Accounts. Property Tax Exemptions
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State of Texas. Texas Tax Code TAX 41.44 – Notice of Protest