Does Homestead Exemption Expire in Texas? 5-Year Rule Explained

A Texas homestead exemption does not expire on a calendar date or renew automatically. That is the short answer. But a 2023 law added a verification step that can end your exemption if you ignore it. Life changes, from renting out your home to spending winters elsewhere, can also end it quietly until your tax bill jumps.

The exemption stays in place as long as the property remains your principal residence. It ends the moment you stop using the property as your main home, or when you fail to respond to a five-year verification notice from your county appraisal district. The risk comes from silence or from a life change you did not connect to your tax exemption.

Here is the position we will defend: the danger in this law is not the review itself, it is that your district is allowed to run the reviews in phases and mail a letter to an address record that may be years old. The exemption you kept for a decade can be cancelled on paperwork, and the burden of noticing falls on you, not on the district.

This guide covers how the five-year verification program works under Tax Code Section 11.43(h-1), which life changes end your homestead exemption, what happens if you do not respond to a verification notice, and the steps to protect yourself. If you are just getting started, our what is a homestead exemption guide covers the basics of eligibility and filing.

What You Need Before You Start

You do not need a lawyer or an appraisal district visit for this first pass. You need four pieces of information that are already in your hands or your mailbox.

1. Your current homestead exemption status from your county appraisal district, which you can check online at your CAD's property search page.
2. A copy of your driver's license or state ID card, and confirmation that its address matches your property.
3. Your property tax bill from last year, which shows the exemption line and the taxable value it lowered.
4. The date you first filed for the homestead exemption, if you have it, so you can estimate when your five-year review window opens.

If any of these do not match, if your ID address changed, if your exemption is missing from the bill, or if you cannot find your filing date, you need to correct that first. Start by finding your county appraisal district and requesting a copy of your exemption history in writing.

How the Five-Year Verification Works

Senate Bill 1801 amended Tax Code Section 11.43 by adding subsection (h-1). That subsection requires every county appraisal district in Texas to review each residence homestead exemption at least once every five tax years to confirm the recipient still qualifies.

The law allows districts to phase the reviews across tax years, so a portion of exemptions are checked in each cycle. The notice your district sends will ask you to confirm that the property is still your principal residence, sometimes with a copy of your Texas driver's license or state ID card, sometimes on a short confirmation form.

This is not a new application. You are not filing for a new exemption. You are confirming that the existing one still applies because you still live there. Your homestead exemption guide explains the ongoing eligibility requirements in full.

Texas landowners cannot afford to treat the five-year verification as a formality. A single missed notice can erase years of annual savings, which is why reading every letter from your CAD matters.

What Life Changes End a Homestead Exemption

Four situations can end your exemption, one immediately and three gradually.

1. You establish a new principal residence elsewhere. If you move and file a homestead exemption on a new home, your old property's exemption ends the day you file the new one. Texas law allows only one homestead exemption per person. Our step-by-step transfer guide covers the filings on both ends of a move.

2. You rent out the entire property and move away. Tax Code Section 11.13(l) allows a temporary absence of less than two years without losing the exemption, but only if you do not establish a different principal residence and you intend to return. Renting the whole house and moving away is treated as establishing a new principal residence, which ends the exemption.

3. You spend winters elsewhere without tying yourself to another state. A seasonal absence does not by itself end the exemption. The key question is whether you established a new principal residence in another state.

4. You die or permanently abandon the property. If no qualified heir continues using the property as a principal residence, the exemption lapses.

The two-year absence window in Section 11.13(l) has two exceptions. Military service members and their spouses can be absent longer than two years. The same applies to homeowners who move into a facility that provides health, infirmity, or aging services.

Renting out a portion of the home, such as a garage apartment, does not end the exemption as long as you still live there as your principal residence. The exemption simply stops covering the value of the rented portion. For more on how land-based and residence exemptions interact, see our comparison guide.

What Happens If You Do Not Respond

If you receive a verification notice and do not respond, your district will remove the exemption before your next tax bill. Your home will then be taxed at full market value, and the difference can be substantial.

The chief appraiser must notify you in writing before removing the exemption. The notice states the deadline, typically 30 days from the mailing date. If you miss it, the district cancels the exemption effective January 1 of the current tax year.

Here is what most landowners do not expect. If the exemption was retained in error and you later reapply, the district can recapture the taxes that should have been collected for up to five prior years, plus penalty and interest, even if you were unaware. That lookback in Section 11.43(i) reaches back across the five preceding tax years.

If the exemption is removed and you still qualify, you can file a new application and the district will send a corrected bill. If approved, you may receive a current-year refund, but prior years' recaptured taxes are not refunded.

Our property tax deadlines calendar lists every filing and payment deadline so you can track when notices are due. If you receive a verification notice, treat it with the same urgency as your tax bill.

How to Check Whether a Verification Notice Was Sent

Your county appraisal district sends verification notices by first-class mail to the address on your property record. The notice will reference Tax Code Section 11.43(h-1) and include your property's account number and a response deadline.

Start with three checks. First, check your CAD's online portal. Most districts post verification notices in their property search systems, so log in and look for pending actions. Second, check your mailbox, and if you have a P.O. Box or property manager, have them look for any letter from the appraisal district. Third, call or email your CAD directly. The Comptroller's county appraisal district directory links to every Texas CAD.

If you moved recently or own the property through an LLC or trust, the notice may have gone to an old address. Update your mailing address before your review cycle starts, not after a notice goes missing.

What to Do When You Receive a Verification Notice

When you receive the notice, act within 30 days. The deadline is strict.

1. Read the deadline. It is printed on the letter, typically 30 days from mailing. Do not wait for the last day.

2. Gather your documents. You will need a copy of your Texas driver's license or state ID card showing the property address. If your ID address is outdated, update it with TX DMV before responding.

3. Complete the form. Some districts include a pre-printed form. Others ask you to write a statement confirming the property is your principal residence and that you have not claimed a homestead exemption on any other property.

4. Submit and track. Return the form by the deadline, by mail with tracking or in person. Keep copies of everything you send.

If you disagree with the verification request or believe your exemption was removed in error, file a protest with the appraisal review board within the deadline stated on the notice. Our property tax protest guide covers the full protest process, including what evidence to submit and what to expect at the hearing.

Keeping Your Exemption When You Own Agricultural Land Too

Many Texas landowners hold both a residence homestead exemption and an agricultural exemption on nearby acreage. The two exemptions operate independently, but they share the same principal residence test.

If you own a home and qualifying ag land, the homestead exemption applies to your residence and the agricultural exemption applies to the land. If you move away and rent out the house, the homestead exemption ends under Section 11.13(l). The agricultural exemption on the land stays in place as long as it continues its qualifying agricultural use.

This split is easy to miss. A notice about the homestead verification may arrive even if your land's ag exemption is in good standing. Read each notice carefully and respond to each exemption type separately. If you are unsure how a move affects your ag land, review our ag exemption for new landowners guide.

Common Questions About Homestead Expiration

"Do I get a notice every five years?" Your district reviews each exemption once every five tax years, but does not necessarily send a notice every time. If your records match their database, you may not hear from them. If they need information, you will get one.

"Can I ignore it if I still live there?" No. Ignoring the notice results in automatic removal. You must respond.

"What if my ID is at my old address?" Update your ID first. A mismatch is the most common reason verification requests fail.

"Does the exemption expire if I get divorced?" No. As long as you keep the property as your principal residence, the exemption continues. Update the district for any name changes.

"What if I am away for the winter in another state?" A temporary absence for seasonal living does not end the exemption, as long as you do not establish a new principal residence elsewhere and you intend to return. Keep your Texas voter registration and driver's license on file at the property address.

What to Do Next

1. Check your exemption status with your county appraisal district using the Comptroller's CAD directory.
2. If you have a verification notice, respond within 30 days with your ID and a confirmation of principal residence.
3. If you moved, rented out your home, or spend winters elsewhere, file a change of address with your CAD before your review cycle.
4. Track all deadlines with our 2026 property tax calendar.

If you own agricultural land, run the numbers with our savings estimator to see how much the homestead exemption lowers your school district taxes.

Sources

Statutory figures reflect the Texas Tax Code as currently in effect. The five-year verification requirement comes from Section 11.43(h-1), added by SB 1801 (88th Legislature, January 1, 2024). The temporary absence rule comes from Section 11.13(l). The recapture period follows Section 11.43's five-year limitation on refund claims.

• Tex. Tax Code Section 11.43(h-1), Application for Exemption - the five-year verification requirement added by SB 1801, requiring districts to review each residence homestead exemption at least once every five tax years.
• Tex. Tax Code Section 11.13(l), Temporary Absence - temporary absence rule for less than two years, with military and health facility exceptions.
• SB 1801 Full Bill Text - the enrolled bill that added subsection (h-1) to Section 11.43, effective September 1, 2023, with the program required by January 1, 2024.
• Texas Comptroller, Property Tax Exemptions - the general residence homestead exemption requirements, filing deadline of April 30, and the $140,000 school district exemption.
• Texas Comptroller, Residence Homestead Exemptions Publication 98-1070 - detailed exemption amounts, eligibility criteria, and the late-filing windows for each exemption type.
• Texas Comptroller County Appraisal District Directory - links to all 254 county appraisal districts for exemption verification and status checks.

Verified October 19, 2026. Tax Code Sections 11.43(h-1), 11.43(i) and 11.13(l) were confirmed by reading the statute text directly.