Types of Exemptions and Filings:
Homestead Exemptions
Many local government entities have allowed for part of the value of a homestead to be exempt from taxation. You have the right to receive all tax exemptions or other tax relief for which you qualify and apply timely. If you already have a homestead exemption, there is no need to re-file unless you receive a request from the Chief Appraiser. If you own and occupy a new residence and you wish to claim as a homestead, you will need to file for this exemption. A late exemption application may be filed no later than two years after the delinquency date for the taxes on the property.
Property owners applying for a residential homestead exemption are required to submit a copy of their Texas Driver license or state-issued personal identification certificate indicating the corresponding address of the property for which the exemption is claimed.
To expedite the exemption filing process, eligible property owners may file for their General Residence Homestead Exemption, Over 65 exemption, Surviving Spouse of an Armed Services Member Killed in the Line of Duty, Surviving Spouse of a First Responder Killed in the Line of Duty, 100% disabled veteran exemption, and Disabled person exemption online. For more information on qualification and instructions for filing, visit our exemption information page.
Over 65/Disabled Person
If you are a disabled homeowner or are over 65 years old, or will become 65 this year, you are entitled to receive an additional $10,000 reduction in value on your primary residence from your school district. To qualify for the disability exemption, you must submit documentation indicating you were under a disability for the purposes of payment of disability benefits under the Federal Old Age, Survivor’s, and Disability Insurance Act, or meet the definition of disabled in that Act. Applications can be submitted in January of the year you turn 65. In addition, over-65 and disabled homeowners may establish a ceiling on their school taxes the year they turn 65 or become disabled. Homeowners that are over 65 can also transfer a percentage of school tax paid, based on their former home over 65 or disability school tax ceiling, to a new homestead. If the county, city, or special district grants the limitation, you may transfer the same percentage of taxes paid to another qualified homestead within that same taxing unit. An eligible disabled person who is 65 or older may not receive both a disabled and over 65 residence homestead exemption from the same taxing unit in the same year, but may choose either if a taxing unit has adopted both.
Tax Deferral
If you are over 65 years of age, disabled, or a disabled veteran, and are unable to pay your property taxes on your homestead, you may be able to defer payment.
Disabled Veteran or Survivor’s Exemption
If you are a disabled veteran who receives from the United States Department of Veterans Affairs (VA) (1) 100% disability compensation due to a service-connected disability; and (2) a rating of 100% disabled or a determination of individual unemployability from the VA, you are entitled to receive a total exemption from property taxes on your residence homestead based on the effective date of your rating, effective date of ownership or occupy date. A surviving spouse may qualify for this exemption on the residence Homestead of the Disabled Veteran.
If you are a disabled veteran, a surviving spouse, or child of a deceased disabled veteran, with a service-connected disability rating of 10% or higher, you are eligible for an exemption from taxation of a portion of the assessed value of one property the disabled veteran applicant owns and designates on the exemption form. The filing deadline is April 30 of this year with the county Appraisal District in which the property is located. A late exemption application may be filed no later than five years after the delinquency date for the taxes on the property. You may file for this exemption online on our eServices page.
Special Exemptions
Churches or charitable organizations may qualify for a tax exemption on the date which they acquire certain property; however, requirements vary for different types of organizations as set out in the Texas Constitution and the Texas Property Tax Code. The filing deadline for this application is April 30th.
Agricultural Productivity Appraisal
Landowners who are utilizing their land principally for agricultural use may be entitled to receive a special valuation on their land based on its value as determined for agricultural production. The agricultural use must be to the degree of intensity generally practiced in the area. The land also has to have been devoted principally to agricultural use for five of the preceding seven years or five of the previous five years if the property is within an incorporated area. The filing deadline for this application is April 30. If you file a late application and your application is approved, you must pay a penalty equal to 10% of the tax savings.
Property Taxpayer Remedies
Is a Comptroller publication which explains in detail how to protest a property appraisal, what issues the Appraisal Review Board (ARB) can consider and what to expect during a protest hearing. For a copy of the remedies visit comptroller.texas.gov.
Business Personal Property Online Rendition Filing
Rendition statements or reports must be delivered to the Chief Appraiser after January 1 and not later than April 15, except as provided by Section 22.02. With written request by the property owner, the Chief Appraiser shall extend a deadline for filing a rendition statement to May 15. The Chief Appraiser may further extend the deadline an additional 15 days upon good cause provided in writing by the property owner. By going to WCAD.org a business owner/agent can create an account allowing them to file the annually required Confidential Business Personal Property Rendition (as compliant with the Tax Code 22.01) online. Providing the Appraisal District with the current status and information of your business and providing the description, location, cost and acquisition dates for the personal property you own as of January 1, will ensure a timelier and more accurate appraisal of your business property. The Appraisal District only uses this information to help estimate the market value of your business property for taxation purposes and cannot provide the specific detail to the open public.