Property tax + homestead exemption in Texas

Texas at a glance

Texas is home to about 5,302,466 foreign-born residents (17.6% of the state’s 30,188,424 people) and 11,991,467 residents of Hispanic or Latino origin (39.7%), per the U.S. Census Bureau’s American Community Survey (2024 5-year estimates). The procedures below apply to everyone in Texas regardless of immigration status unless noted.

Effective rate in Texas

1.68% of property value annually.

This means: a $300,000 home pays approximately $5,040/year in property taxes (state-level only — counties and municipalities add).

Homestead Exemption in Texas

Homestead exemption in Texas — verified rules
Available to all owners?YES — general benefit
The benefitSchool-district homestead exemption: $140,000 off appraised value (approved Nov 2025, retroactive to tax year 2025); $200,000 total at 65+/disabled
How to applyFile Form 50-114 free with the county appraisal district before May 1 (late filing allowed up to 2 years)
If you only have an ITINNO SSN required — No SSN, BUT Texas law requires a Texas driver license/state ID matching the home address — a real barrier for ITIN-only owners who cannot get Texas ID
Verifycomptroller.texas.gov

Verified 2026-06-10 against the state revenue department and official forms. Rules changed in several states in 2024-2026 — confirm before filing.

$100,000 homestead exemption + tax ceiling for 65+ and disabled. Cap on increases.

How to apply

  1. Buy the home: closing completed with title + ITIN or SSN
  2. Notify county assessor: change of ownership triggers new valuation
  3. Apply for Homestead: county form, generally must file before March (varies)
  4. Verify eligibility: primary residence, not second home
  5. Receive discount: applied on your next tax bill

Additional exemption categories (most states)

  • Senior: 65+ with income limits
  • Disabled: medical documents
  • Veteran: any US veteran or disability coverage
  • Surviving spouse: widows of veterans/police/firefighters

Tax payment

If you have a mortgage

If your home has a mortgage, the lender usually collects your property tax and homeowner’s insurance along with the loan payment, through an escrow account. Your monthly payment then has four parts — loan principal, interest, property-tax escrow and insurance escrow — often written as PITI.

The lender holds the escrow portion and pays the tax and insurance bills directly when they fall due, so you pay in twelve instalments instead of one or two lump sums. Two things follow that are worth knowing:

  • You still get the bill information. Your servicer must send an annual escrow account statement showing what it collected and what it paid out. Check that the tax actually was paid — the liability stays yours.
  • Your payment changes when the tax bill or premium changes. After a reassessment or a rate change the servicer recalculates the escrow, which is why a monthly payment can rise without the loan itself changing. A homestead exemption you qualify for should lower it, but only once the exemption is on the assessor’s roll.

If you DON’T have a mortgage

You pay directly to county:

  • By mail
  • Online (county site)
  • In person at County Treasurer office

Deadlines

Not paying = costs:

  • 1-30 days late: 1-5% surcharge
  • 30+ days: penalty + interest
  • 1+ year: possible foreclosure for tax delinquency (loss of property)

For ITIN immigrants

  1. Buying property with ITIN: YES allowed, several lenders
  2. Register for property tax: use ITIN
  3. Apply for homestead: same form as any owner
  4. Pay taxes: in your name, account in your name
  5. Benefits: same legal protection as any owner

Last verified: 2026-06-15.

General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.