Harris CountyLast checked: October 12, 2026
Harris County homestead exemption: amounts and how to apply
Tax Code 11.13(b) exempts $140,000 of the appraised value of an adult's residence homestead from school district taxes, except that only $5,000 applies to an entity operating under former Education Code Chapter 17, 18, 25, 26, 27 or 28. Section 11.13(c) adds $60,000 for an adult who is 65 or older or disabled. A person claiming the exemption applies to the chief appraiser (11.43(a)), generally before May 1 (11.43(d)). In Harris County, the Harris Central Appraisal District (HCAD) takes the application (HCAD FAQ).
This page describes what the Texas Tax Code, the Texas Comptroller and HCAD publish about the residence homestead exemption. It is not legal advice, and it does not say whether any owner qualifies. The chief appraiser decides each application (11.45(a)).
How much is the homestead exemption in Harris County?
Tax Code 11.13(b) and (c) set the school district amounts at $140,000 (except that only $5,000 applies to an entity operating under former Education Code Chapter 17, 18, 25, 26, 27 or 28) and, for an adult who is 65 or older or disabled, $60,000 more. The table covers Section 11.13(b), (c), (d), (e) and (n), read October 12, 2026. Section 11.13(a) also states a $3,000 exemption of the assessed value of a residence homestead for the county purposes authorized in Article VIII, Section 1-a, of the Texas Constitution, and this page does not say whether it applies in Harris County.
| Exemption | Tax Code section | Amount, as the text states it |
|---|---|---|
| School district, an adult's residence homestead | 11.13(b) | $140,000 of the appraised value of the adult's residence homestead. Only $5,000 applies to an entity operating under former Education Code Chapter 17, 18, 25, 26, 27 or 28, as those chapters existed on May 1, 1995. |
| School district, 65 or older or disabled | 11.13(c) | $60,000 of the appraised value of the person's residence homestead, in addition to the Subsection (b) exemption. |
| Optional, age 65 or older, or disabled | 11.13(d), (e) | An exemption by a taxing unit of a portion of the appraised value, if adopted by the taxing unit's governing body or by a majority vote of the taxing unit's qualified voters: $3,000 unless a larger amount is specified. |
| Optional, percentage | 11.13(n) | A taxing unit's governing body may adopt, before July 1, not more than 20 percent of the appraised value. If that produces less than $5,000 for a home, the exemption is $5,000. |
Who qualifies for the residence homestead exemption?
The exemption applies to an adult's residence homestead, which Tax Code 11.13(j)(1) defines as a structure, including a mobile home, or a separately secured and occupied portion of one, with up to 20 acres of land and the improvements used in its residential occupancy if all have identical ownership, that is:
- owned by one or more individuals, directly or through a beneficial interest in a qualifying trust;
- designed or adapted for human residence;
- used as a residence; and
- occupied as the individual's principal residence by an owner, by an owner's surviving spouse who has a life estate in the property, or, for a qualifying trust, by a trustor or beneficiary who qualifies for the exemption.
How do you apply for a homestead exemption in Texas?
A person claiming the exemption must file an exemption application form with the chief appraiser for each appraisal district in which the property has situs (11.43(a)).
For an exemption whose eligibility is determined by qualifications on January 1 of the tax year (11.42(a)), the person "must file a completed exemption application form before May 1" (11.43(d)). For good cause shown, the chief appraiser may extend the deadline by written order for a single period not to exceed 60 days (11.43(d)).
The Comptroller's residence homestead flyer says: "Generally, the filing deadline for a residence homestead exemption is no later than April 30."
How do you file the homestead exemption application with HCAD?
HCAD takes the application online, in its mobile app, by mail or in person, and lists it as Form 11.13 (HCAD forms). Its FAQ says one form covers the general residential homestead, over 65 and disability exemptions, among others. HCAD describes these ways to file:
- Mobile app. HCAD's mobile app page says an owner can submit the application with images of the driver's license.
- Online, by mail or in person. HCAD's FAQ says to mail the application, bring it to HCAD's third floor customer service counter, or submit it electronically if completed online.
HCAD's FAQ says to include a copy of a Texas driver's license or state issued ID with the same property address of the account, and a copy of the deed if the property is not listed in the owner's name.
The Comptroller's Form 50-114, Residence Homestead Exemption Application, says to file it with the appraisal district office: "Do not file this document with the Texas Comptroller of Public Accounts." This page does not say whether HCAD accepts it in place of Form 11.13.
Do you reapply for the homestead exemption every year?
Tax Code 11.43(c) says an exemption provided by Section 11.13, "once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e), the exemption applies to the property until it changes ownership or the person's qualification for the exemption changes." The chief appraiser may require a new application only if the chief appraiser has reason to believe the person no longer qualifies, has attempted to determine whether the person still qualifies, and delivers written notice, accompanied by an appropriate application form, stating the belief and its specific reason (11.43(c-1)).
Can you apply for a homestead exemption after the deadline?
Tax Code 11.431(a) says that, "Except as provided by Section 11.439," the chief appraiser "shall accept and approve or deny" an application for a residence homestead exemption "after the deadline for filing it has passed if it is filed not later than two years after the delinquency date for the taxes on the homestead."
Taxes "are delinquent if not paid before February 1 of the year following the year in which imposed", except as provided by Subsection (b) and by Sections 31.03 and 31.04 (Tax Code 31.02(a)).
If a late application is approved after the appraisal review board approves the appraisal records, the collector deducts the tax on the exempted amount from an unpaid bill or, if paid, refunds it to the person who owned the property on the date the tax was paid (11.431(b)).
What is the over 65 homestead exemption in Harris County?
An adult who is 65 or older, or disabled, is entitled to a school district exemption of $60,000, in addition to the $140,000 exemption (Tax Code 11.13(c)).
"Disabled" means "under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance" (11.13(m)(1)).
A person who qualifies for the Section 11.13(c) exemption must apply no later than the first anniversary of the date the person qualified (11.43(k)). The exemption is effective as of January 1 of the tax year in which the person qualifies (11.42(c)).
Subsection (m) of 11.43 is an exception to the application rule: a person who receives a Section 11.13 exemption and turns 65 in the next tax year is entitled to the 65 or older exemption that year without applying, if appraisal district records the individual provided, or Department of Public Safety information, show the person's age. Subsection (m-1) removes that exception if the chief appraiser determines the person is no longer entitled to any Section 11.13 exemption on the property.
What is the school tax ceiling for owners 65 or older?
A school district may not increase the total annual amount of ad valorem tax it imposes on the residence homestead of an individual 65 years of age or older, or disabled as defined by Section 11.13, above the amount it imposed in the first tax year the individual qualified the homestead for the Section 11.13(c) exemption, except as Section 11.26 otherwise provides (Tax Code 11.26(a)).
The third sentence of subsection (a) sets a different limit for an individual who qualified the residence homestead after the beginning of that first year. It applies if the homestead remains eligible for the same exemption for the next year and the school district taxes imposed in the next year are less than those imposed in that first year (11.26(a)).
Subsection (a-10) sets a different computation of the limitation if an individual qualifies for it in the 2024 or a subsequent tax year (11.26(a-10)). Subsection (b) allows a school district to increase the tax for certain improvements (11.26(b)).
Do other taxing units offer homestead exemptions?
HCAD's March 19, 2026 release says many jurisdictions offer optional or additional exemptions as either a percentage or fixed-dollar amount.
How does the homestead exemption relate to the homestead cap?
The homestead cap starts after the exemption: the limitation "takes effect as to a residence homestead on January 1 of the tax year following the first tax year the owner qualifies the property for an exemption under Section 11.13" (Tax Code 23.23(c)). The homestead cap guide covers the cap itself.
Is a homestead exemption the same as a property tax protest?
No: a partial exemption removes a percentage or a fixed dollar amount of a property's value from taxation (Comptroller), while a protest, made before the appraisal review board, concerns an action listed in Tax Code 41.41(a), such as the determination of the appraised value or the denial of a partial exemption.
The how-to-protest guide covers filing a protest.
Sources
- Texas Tax Code. Chapter 11, Chapter 23, Chapter 31, Chapter 41
- Texas Comptroller. Property Tax Exemptions, the residence homestead flyer and Form 50-114. comptroller.texas.gov
- HCAD. Mobile app, FAQ, forms and the March 19, 2026 release. hcad.org
Questions
Can an owner claim the exemption on two homes?
Tax Code 11.13(h) says a person may not receive an exemption under the section for more than one residence homestead in the same year.
What if the owner bought the home after January 1?
A person who acquires property after January 1 of a tax year may receive a Section 11.13 exemption, other than one under 11.13(c) or (d), for the applicable portion of that tax year immediately on qualification, if the preceding owner did not receive the same exemption for that tax year (11.42(f)). The person must apply for it before the first anniversary of the date the person acquires the property (11.43(d)).
What if the chief appraiser asks for more information?
The applicant must furnish the information not later than the 30th day after the date of the request or the application is denied, but for good cause shown the chief appraiser may extend that deadline by written order for a single period not to exceed 15 days (11.45(b)).
How long does the chief appraiser have to decide?
The chief appraiser acts as soon as practicable, but not later than the 90th day after the later of the date the applicant first qualifies or the date the applicant provides the information needed (11.45(a)).
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