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Texas property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Comptroller's ordinary delinquency schedule: February 1 penalty 6% plus 1% interest; penalty grows monthly to 12% July 1; interest 1% monthly without maximum.

Official source. Verified .

Appeal process

An ARB order may be appealed to district court by petition within 60 days of receipt.

Official source. Verified .

Who may represent homeowners

Property owners and lessees may appoint a representative for protest hearings using Form 50-162. Paid-consultant registration is a separate question.

Official source. Verified .

General Residence Homestead

Ownership interest and use as principal residence; applicant must not claim another residence homestead exemption in or outside Texas.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Age 65 or older residence homestead exemption

Age 65 or older, ownership interest, and use as principal residence.

Official source. Verified .

Additional $60,000 exemption from school-district taxable value under §11.13(c).

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Disabled-person residence homestead exemption

A disabled homestead claimant must meet the Social Security disability-insurance definition; another program's disability finding does not automatically qualify.

Official source. Verified .

Additional $60,000 school-district residence homestead exemption under §11.13(c).

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

100% disabled-veteran homestead exemption

Disabled veteran awarded 100% service-connected disability compensation and rated 100% disabled or individually unemployable by VA; applies to residence homestead.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Texas?

An ARB order may be appealed to district court by petition within 60 days of receipt.

Who may represent a homeowner in a Texas property tax appeal?

Property owners and lessees may appoint a representative for protest hearings using Form 50-162. Paid-consultant registration is a separate question.

Sources

comptroller.texas.gov
If taxes go delinquent, the tax collector adds a six percent penalty and one percent interest on Feb. 1. Penalty continues to accrue at one percent per month until July 1. On July 1, the penalty becomes 12 percent. Interest will be charged at the rate of one percent per month, with no maximum.

Verified October 24, 2026

comptroller.texas.gov
Within 60 days of receiving the ARB's written order, you must file a petition for review with the district court.

Verified October 24, 2026

comptroller.texas.gov
Property owners and lessees may appoint someone to represent them in handling hearings concerning their property. File Form 50-162, Appointment of Agent for Property Tax Matters (PDF), if you elect to designate someone to represent you at the protest hearing.

Verified October 24, 2026

comptroller.texas.gov
Residence Homestead

Verified October 24, 2026

comptroller.texas.gov
To qualify for the general residence homestead exemption, a home must meet the definition of a residence homestead and an individual must have an ownership interest in the property and use the property as the individual's principal residence. An applicant is required to state that he or she does not claim an exemption on another residence homestead in or outside of Texas.

Verified October 24, 2026

comptroller.texas.gov
Age 65 or Older or Disabled Persons

Verified October 24, 2026

comptroller.texas.gov
To qualify for the age 65 or older residence homestead exemption, the individual must be age 65 or older, have an ownership interest in the property and live in the home as his or her principal residence.

Verified October 24, 2026

comptroller.texas.gov
For persons age 65 or older or disabled, Tax Code Section 11.13(c) requires school districts to provide an additional $60,000 residence homestead exemption.

Verified October 24, 2026

comptroller.texas.gov
A disabled person must meet the definition of disabled for the purpose of receiving disability insurance benefits under the Federal Old-Age, Survivors and Disability Insurance Act administered by the Social Security Administration. Disability benefits from any other program do not automatically qualify you for the exemption.

Verified October 24, 2026

comptroller.texas.gov
Tax Code Section 11.131 entitles a disabled veteran

Verified October 24, 2026

comptroller.texas.gov
Tax Code Section 11.131 entitles a disabled veteran awarded 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability to a total property tax exemption on the disabled veteran's residence homestead, as determined by the U.S. Department of Veterans Affairs.

Verified October 24, 2026