Texas Homestead Exemption by County: Beyond the Statewide $140,000
Every Texas county adds its own local homestead exemption on top of the statewide $140,000. Find your county's 20 percent cut and over-65 bonus here today.
Most Texas landowners know the big number. The statewide $140,000 school district homestead exemption cuts roughly $1,400 to $1,820 from your school tax bill each year. File Form 50-114 with your county appraisal district by April 30, and that saving applies automatically every year after. But that is only the starting line.
Every county, city, and special district in Texas gets its own choice to add a local option homestead exemption of up to 20 percent of your home's value. That is where the real savings vary, and where most homeowners leave money on the table. Dallas County grants a 20 percent county-level exemption. Harris County does the same, but also adds a separate $160,000 cut for homeowners 65 and older. Tarrant County raised its rate from 10 percent to 20 percent only in 2024. Travis County gives 20 percent plus a $136,400 senior bonus. Drive a few miles further and you might find a county that offers zero local option at all.
WARNING
Every taxing unit in Texas votes separately on its local option exemption. A single property can have a school district exemption, a county exemption, a city exemption, a MUD exemption, and a hospital district exemption, all potentially different. You discover them all on your property tax bill, not from a single statewide chart.
What Is the Local Option Homestead Exemption?
The statewide homestead exemption is mandatory. Tax Code Section 11.13(b) requires every school district to exempt $140,000 of your home's value from taxation. That dollar amount is identical no matter which county you live in. But Tax Code Section 11.13(n) gives each taxing unit the option to add its own percentage-based exemption on top, up to 20 percent of the appraised value. The minimum floor for any local option is $5,000, whichever is greater. This local option applies to every homestead owner in that taxing unit, not just seniors or veterans.
The Texas Comptroller confirms this structure. Any taxing unit may adopt an exemption of up to 20 percent of your residence homestead's appraised value. The exemption cannot be less than $5,000. A county could choose 10 percent, 15 percent, or 20 percent. The same county could set a different percentage for over-65 homeowners. The choice is made by the governing body, whether that is a county commissioners court, a city council, or a school board. The decision must be adopted by July 1 of the tax year for which it applies. Miss that deadline, and you wait another full year for the savings.
| Taxing Unit | Mandatory State Exemption | Local Option Maximum | Minimum Local Option |
|---|---|---|---|
| School Districts | $140,000 | 20 percent | $5,000 |
| Counties | $3,000 | 20 percent | $3,000 |
| Cities | None mandatory | 20 percent | $5,000 |
| Over-65 Add-On | $60,000 | 20 percent | $3,000 |
Three facts matter most. First, local option exemptions are optional, not guaranteed. Second, they compound on top of the state exemption. Third, each taxing unit votes independently. Your total savings depend on the exact mix of taxing units that cover your property.
How Did Your County Vote on the Local Option?
Counties differ sharply on whether they offer a local option homestead exemption at all. The largest counties in Texas, including Harris, Dallas, Tarrant, Travis, and Fort Bend, all offer the maximum 20 percent. But dozens of smaller counties offer 0 percent, or a token percentage that barely clears the $5,000 floor. The choice is made in the spring each year when county commissioners courts vote during budget season. The decision must be finalized by July 1 to apply to that tax year.
In 2024, Tarrant County became a case study in how these decisions change. The Tarrant County Commissioners Court voted in June 2024 to raise the local option homestead exemption from 10 percent to 20 percent. County Judge Tim O'Hare called it the single largest property tax cut the county could offer. The change applied to the 2025 tax year and affected roughly 404,000 homestead accounts. A homeowner with a $350,000 home in Tarrant County saw $70,000 of value removed from the county portion of their tax bill, saving roughly $136 per year at the county rate.
In 2025, a similar pattern emerged across the state. Counties that held out at 10 percent faced pressure from voters to raise it to 20 percent. Counties that offered 0 percent, like many rural East Texas and Panhandle counties, continued to rely on the state minimums alone. The county-level exemption is not set in stone. It changes every budget cycle.
INFO
Check your county appraisal district website for the current local option rate. Look for the section labeled "Exemptions." The rate is listed for each taxing unit that covers your property. If your county last set the rate in 2022, it may be outdated. Counties can change the percentage each July.
What Over-65 Bonuses Do the Biggest Counties Offer?
The county-level local option exemption is the same maximum everywhere, 20 percent. But the additional over-65 exemption varies dramatically by county. This is a flat dollar amount that each county's commissioners court votes on. The numbers range from $50,000 to over $200,000. Here is how the five largest Texas counties stack up as of the 2025 tax year.
| County | Local Option | Over-65 Add-On | Verified Source |
|---|---|---|---|
| Travis | 20% | $136,400 | County Taxpayer Impact Statement |
| Harris | 20% | $160,000 | HCAD official guide |
| Dallas | 20% | $75,000 | Dallas County City Hall |
| Tarrant | 20% | $50,000 | TAD tax rates |
| Fort Bend | 20% | $100,000 | County agenda |
Travis County offers 20 percent local option on the county portion, plus an additional $136,400 exemption for homeowners 65 and older. This figure is published in the county's official Taxpayer Impact Statement. A homeowner 65 or older with a $400,000 home would see the county portion calculated on $320,000 after the 20 percent exemption, then further reduced by $136,400, leaving roughly $183,600 of county-taxable value. At the Travis County rate of $0.344445 per $100, the $136,400 exemption saves approximately $606 per year on the county portion.
Harris County offers the same 20 percent local option plus a $160,000 over-65 exemption. The Harris Central Appraisal District confirms this figure in its official guide for older and disabled homeowners. A $400,000 home owned by someone 65 or older would have the school portion on $260,000 after the $140,000 state exemption. The county portion is on $320,000 after the 20 percent local option, then reduced by $160,000 to roughly $160,000. At the Harris County rate of roughly $0.4021 per $100, the $160,000 exemption saves approximately $643 per year.
NOTE
County exemptions change every budget cycle. What is true for the 2025 tax year may not hold for 2026. Always verify current rates with your county appraisal district before filing.
How Do Smaller Counties Compare?
While the five big metro counties have converged on 20 percent plus sizable senior add-ons, smaller counties diverge widely. Many rural counties offer 10 to 15 percent local option rather than 20 percent. Some offer no local option beyond the state-mandated minimums. The decision is always political, always local, and always subject to change in the next budget cycle.
In East Texas, counties like Smith, Gregg, and Harrison typically offer 10 to 15 percent local option. In the Panhandle, counties like Randall and Potter often offer zero beyond the $3,000 county minimum. In the Hill Country, counties like Gillespie and Kerr offer 20 percent on the county portion but may have school districts that add nothing further. These variations matter because each county tax rate is different. The dollar value of the same percentage exemption changes accordingly.
The only reliable way to learn your exact exemption stack is to read your most recent property tax bill. Every taxing unit that collects taxes on your property lists its exemption amount in a separate line item. You will see entries for school district homestead exemption, county homestead exemption, city homestead exemption, and over-65 add-ons for each unit. If a taxing unit shows a $0 exemption, that unit has chosen not to offer a local option above the state minimum.
How Do You Apply for the Local Option?
Filing for the local option homestead exemption uses the same form as the state exemption. Texas Comptroller Form 50-114, the Application for Residence Homestead Exemption, covers both the statewide $140,000 exemption and any local option your taxing units offer. You submit one application to your county appraisal district. The district applies every exemption you qualify for across all taxing units. If you are 65 or older, you attach the over-65 affidavit Form 50-114-A at the same time.
The deadline is April 30 of the tax year. But Tax Code Section 11.43 allows a late application if you file within two years of the delinquency date, which is typically February 1 of the following year. Filing late incurs a penalty of roughly 10 percent on the taxes you saved. But you still recover years of overpayments. For a homeowner who missed the deadline on a $350,000 house with a 20 percent county exemption, that penalty might be $50 to $70, a small price for hundreds of dollars in recovered savings.
New buyers have a special rule. Since a change made in 2022, you can file for the homestead exemption the day you close on your property, not just on January 1. You must apply within one year of acquiring the property to get the prorated benefit for the months you owned it that year. This rule is automatic. You do not need to wait until the next January 1.
Where Should You File Your Homestead Exemption?
Your county appraisal district website is the definitive source for your specific exemption amounts. Use the county lookup tool to find your appraisal district's website and contact information. Each county page on our site lists the exact exemption percentages and over-65 add-ons that apply in that jurisdiction.
If you own agricultural land along with your homestead, you may qualify for both exemptions on the same property. Our complete guide to Texas ag exemption requirements explains how the residence homestead and agricultural valuations split across the land. To understand how the homestead exemption interacts with ag exemptions, see our guide to ag exemption basics.
To project your total property tax savings, use our property tax savings calculator. Enter your home value, county, and taxing unit rates to see the combined impact of the state exemption, county local option, city local option, and over-65 add-ons.
If you are exploring a broader tax strategy, read our comparison of conservation easements versus ag exemptions. For the specific rules on the filing deadline and good-cause extensions, see our homestead exemption guide.
Sources
Homestead exemption amounts and local option percentages verified against primary sources as of September 11, 2026. State-mandated figures reflect Tax Code Sections 11.13(b) and 11.13(n) as administered by the Texas Comptroller. County-specific figures reflect each jurisdiction's most recent budget or agenda documents. Local option percentages and over-65 add-ons change in each county's budget cycle, so confirm current figures with your county appraisal district.
- Texas Comptroller, Property Tax Exemptions : verifies the $140,000 state-mandated school district homestead exemption (Section 11.13(b)), the 20 percent local option ceiling with $5,000 minimum (Section 11.13(n)), the $3,000 county minimum (Section 11.13(a)), and the $60,000 over-65 additional state exemption (Section 11.13(c))
- Texas Tax Code Section 11.13, Residence Homestead : verifies the local option exemption structure, the July 1 adoption deadline for taxing units, and the county $3,000 mandatory exemption for farm-to-market and flood control taxes
- Travis County FY 2025 Taxpayer Impact Statement : verifies the 20 percent county homestead exemption and $136,400 over-65 add-on
- Harris County Commissioners Court Agenda, June 13, 2017 : verifies the $160,000 over-65 homestead exemption for Harris County
- Harris Central Appraisal District, APPRAISALS, EXEMPTIONS, AND PROPERTY TAXES FOR OLDER OR DISABLED HOMEOWNERS : verifies the 20 percent local option homestead exemption and $160,000 over-65 exemption for Harris County
- NBC 5 Dallas-Fort Worth, Tarrant County increases homestead exemption from 10% to 20% : verifies the June 2024 increase from 10 percent to 20 percent for Tarrant County
- Dallas County City Hall, Property Tax Exemptions for Age 65 or Disabled : verifies the 20 percent Dallas County and City of Dallas homestead exemptions, $75,000 Dallas County over-65 add-on, and $90,000 City of Dallas over-65 add-on
- Fort Bend County Commissioners Court Agenda : verifies the 20 percent local option homestead exemption and $100,000 over-65 exemption for Fort Bend County
- Form 50-114, Application for Residence Homestead Exemption : the form used to claim both state and local homestead exemptions
