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 benefit | School-district homestead exemption: $140,000 off appraised value (approved Nov 2025, retroactive to tax year 2025); $200,000 total at 65+/disabled |
| How to apply | File Form 50-114 free with the county appraisal district before May 1 (late filing allowed up to 2 years) |
| If you only have an ITIN | NO 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 |
| Verify | comptroller.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
- Buy the home: closing completed with title + ITIN or SSN
- Notify county assessor: change of ownership triggers new valuation
- Apply for Homestead: county form, generally must file before March (varies)
- Verify eligibility: primary residence, not second home
- 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
Lender usually collects property tax + insurance in your monthly payment through escrow account. Each month:
- Mortgage principal: $XXX
- Property tax escrow: $XX
- Insurance escrow: $XX
- Total monthly: $XXXX
Lender pays tax + insurance directly from escrow.
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
- Buying property with ITIN: YES allowed, several lenders
- Register for property tax: use ITIN
- Apply for homestead: same form as any owner
- Pay taxes: in your name, account in your name
- Benefits: same legal protection as any owner
Related information
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.
Related procedural information
- State income tax obligations — homeowner deductions interact with state income tax
- ITIN — file federal taxes without SSN — ITIN holders can claim mortgage interest deduction
- ITIN mortgages — home loans without SSN — qualifying for a mortgage under ITIN
- Form an LLC for real-estate ownership — many landlords hold properties in an LLC
- Find an immigration attorney — for residency-status issues affecting homestead eligibility