How much is the Texas homestead exemption for 2026?

Texas school districts must exempt $140,000 of the appraised value of a residence homestead under Texas Tax Code Section 11.13(b). Local taxing units may adopt an additional local option exemption of up to 20 percent of value under Section 11.13(n).

Does the $140,000 exemption apply to county and city taxes?

No. The $140,000 exemption is a school district exemption. Counties and cities tax the value down only to the exemptions each of them has adopted, which is often nothing at all.

Do I have to apply for a Texas homestead exemption?

Yes. The exemption is not automatic. A homeowner files the residence homestead application with the county appraisal district, and the Comptroller states that the general deadline for filing an exemption application is before May 1.

Texas homestead exemption calculator

The exemption is a fixed dollar amount taken off the value before the school district's rate is applied — not a discount on the rate. This shows exactly what it is worth at your district's rate.

Quick answer

Texas school districts must exempt $140,000 of a residence homestead's appraised value under Tax Code §11.13(b). On a $300,000 home in a district levying 0.96%, that exemption is worth $1,344 a year.

How the exemption actually works

Each taxing unit computes its own taxable value. The school district subtracts $140,000 from the appraised value of a residence homestead; the county, the city and any special district subtract only what each has adopted. On a $300,000 home the school district taxes $160,000 while the county and city tax the full $300,000 unless they have granted a local option exemption of up to 20%.

$300,000 home, school district rate at the 0.96% statewide median.
Scenario	Taxable value	School tax
No exemption (not a homestead, or never applied)	$300,000	$2,880
Homestead exemption applied	$160,000	$1,536
Difference	$140,000	$1,344

Three conditions people miss

It is not automatic. The homeowner files the residence homestead application with the county appraisal district; the Comptroller's stated general deadline for exemption applications is before May 1 of the year claimed.
One homestead per family. A person may claim only one residence homestead in Texas in a tax year, and the property must be the principal residence on January 1.
The exemption does not cap the bill. It lowers taxable value. Separately, Tax Code §23.23 limits how fast a homestead's appraised value can rise, and §§11.26 and 11.261 freeze school taxes for owners aged 65 or older or disabled.

Why the saving varies so much The exemption is a fixed $140,000, so its value depends entirely on the district's rate. Across the 1,549 districts in the 2025 report the rate ranges from 0.29% to 1.53% — the same exemption is worth roughly five times more in the highest-rate district than in the lowest.

Common questions

Is the exemption worth more now than in 2023?

Yes. The school homestead exemption has been raised more than once by constitutional amendment; the Comptroller's current figure is $140,000 under §11.13(b). Because it is set in statute, check the Comptroller page before relying on the number for a future tax year.

Does it apply to a second home or rental?

No. A residence homestead must be the owner's principal residence. A rental property or a second home does not qualify, and claiming it there is a false application that the district can back-charge.