Texas Tax Code

§ 11.13 — RESIDENCE HOMESTEAD

TX § 11.13Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS

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(a)A family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, Section 1-a, of the Texas Constitution of $3,000 of the assessed value of his residence homestead.

(b)An adult is entitled to exemption from taxation by a school district of $140,000 of the appraised value of the adult's residence homestead, except that only $5,000 of the exemption applies to an entity operating under former Chapter 17, 18, 25, 26, 27, or 28, Education Code, as those chapters existed on May 1, 1995, as permitted by Section 11.301, Education Code.

(c)In addition to the exemption provided by Subsection (b), an adult who is disabled or is 65 or older is entitled to an exemption from taxation by a school district of $60,000 of the appraised value of the person's residence homestead.

(d)In addition to the exemptions provided by Subsections (b) and (c) of this section, an individual who is disabled or is 65 or older is entitled to an exemption from taxation by a taxing unit of a portion (the amount of which is fixed as provided by Subsection (e) of this section) of the appraised value of his residence homestead if the exemption is adopted either:

(1)by the governing body of the taxing unit; or

(2)by a favorable vote of a majority of the qualified voters of the taxing unit at an election called by the governing body of a taxing unit, and the governing body shall call the election on the petition of at least 20 percent of the number of qualified voters who voted in the preceding election of the taxing unit.

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Legislative history

Acts 2005, 79th Leg., Ch. 159 (H.B. 3240), Sec. 1, eff. January 1, 2006. Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913), Sec. 6, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 391 (H.B. 1022), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 1, eff. November 3, 2015. Acts 2015, 84th Leg., R.S., Ch. 1169 (S.B. 833), Sec. 1, eff. June 19, 2015. Acts 2019, 86th Leg., R.S., Ch. 457 (H.B. 2441), Sec. 1, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 3, eff. September 1, 2019. Acts 2021, 87th Leg., 3rd C.S., Ch. 4 (S.B. 1), Sec. 1, eff. May 7, 2022. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.01, eff. November 7, 2023. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 1.01, eff. November 4, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 1.01, eff. November 4, 2025.