Texas · Brooks County · Local exemptions · Updated Oct 2026
Brooks County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Brooks County, on top of Texas’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Brooks County
Brooks County itself grants a 20% (min. $5,000) homestead exemption and $8,100 off for age 65+ (2024). Brooks County ISD, the largest school district, adds a local $6,000 age 65+ exemption on top of the state school exemptions. 4 of the 6 taxing units listed offer a local homestead exemption; details for every unit are in the table.
Apply at
Brooks Appraisal District
Phone
361-325-8120
Local breaks
Local option homestead exemption (Brooks County), Local age 65 or older exemption (Brooks County), Local options of Brooks County ISD (largest school district)
20% (min. $5,000) of the home's appraised value off Brooks County taxes
Set by
county
Tax year
2024
Who qualifies
Owner-occupied residence homestead (any age)
How to apply
File Form 50-114 with the county appraisal district (no fee); one application covers every taxing unit that taxes your home. Attach a copy of your Texas driver's license or ID showing the home's address.
Generally by April 30 of the tax year (Tax Code §11.43(d)); a late application can be filed up to two years after that year's taxes become delinquent (§11.431).
Renewal
One-time; you do not reapply each year unless the appraisal district asks you to.
$8,100 off the home's value for Brooks County taxes
Set by
county
Tax year
2024
Who qualifies
Homeowner age 65 or older (a surviving spouse 55 or older may keep it)
How to apply
File Form 50-114 with the county appraisal district (no fee); one application covers every taxing unit that taxes your home. Attach a copy of your Texas driver's license or ID showing the home's address.
No later than one year after you turn 65 or become disabled (Tax Code §11.43(k)); late applications up to two years after the delinquency date (§11.431).
Renewal
One-time; you do not reapply each year unless the appraisal district asks you to.
Local options of Brooks County ISD (largest school district)
Brooks County ISD adds a $6,000 local age 65+ exemption on top of the state school exemptions ($140,000 homestead; +$60,000 for 65+/disabled)
Set by
school district
Tax year
2024
Who qualifies
Homeowners in Brooks County ISD; age/disability rules as for the state exemption
How to apply
File Form 50-114 with the county appraisal district (no fee); one application covers every taxing unit that taxes your home. Attach a copy of your Texas driver's license or ID showing the home's address.
Generally by April 30 of the tax year (Tax Code §11.43(d)); a late application can be filed up to two years after that year's taxes become delinquent (§11.431).
Renewal
One-time; you do not reapply each year unless the appraisal district asks you to.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Brooks County
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Document checklist for Brooks County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Brooks County
What property tax exemptions are there in Brooks County?
Brooks County itself grants a 20% (min. $5,000) homestead exemption and $8,100 off for age 65+ (2024). Brooks County ISD, the largest school district, adds a local $6,000 age 65+ exemption on top of the state school exemptions. 4 of the 6 taxing units listed offer a local homestead exemption; details for every unit are in the table. Local breaks here: Local option homestead exemption (Brooks County); Local age 65 or older exemption (Brooks County); Local options of Brooks County ISD (largest school district).
Where do I apply for a property tax exemption in Brooks County?
Brooks Appraisal District Phone: 361-325-8120 Address: 221 S. Calixto Mora Ave., Falfurrias, TX 78355-4322. Also: Brooks County Tax Assessor-Collector, which sends and collects the property tax bill. Also: Texas Comptroller, Property Tax Assistance Division, which state rules and forms.
When is the deadline to apply in Brooks County?
Local option homestead exemption (Brooks County): Generally by April 30 of the tax year (Tax Code §11.43(d)); a late application can be filed up to two years after that year's taxes become delinquent (§11.431). Local age 65 or older exemption (Brooks County): No later than one year after you turn 65 or become disabled (Tax Code §11.43(k)); late applications up to two years after the delinquency date (§11.431). Local options of Brooks County ISD (largest school district): Generally by April 30 of the tax year (Tax Code §11.43(d)); a late application can be filed up to two years after that year's taxes become delinquent (§11.431).
Do I have to reapply every year in Brooks County?
Local option homestead exemption (Brooks County): One-time; you do not reapply each year unless the appraisal district asks you to. Local age 65 or older exemption (Brooks County): One-time; you do not reapply each year unless the appraisal district asks you to. Local options of Brooks County ISD (largest school district): One-time; you do not reapply each year unless the appraisal district asks you to.
Do Texas’s statewide exemptions apply in Brooks County too?
Yes. The statewide breaks on our Texas page apply here as well, for example General Residence Homestead Exemption, Age 65 or Older or Disabled Residence Homestead Exemption and School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled. This page adds what Brooks County sets or runs itself.
Good to know in Brooks County
Brooks County, its FM/FC and road & bridge funds and the City of Falfurrias each give a 20% homestead exemption; the county funds give $8,100 off for 65+ homeowners and Falfurrias $6,000.
Brooks County ISD gives a local $6,000 over-65 exemption on top of the state amount.
Median effective tax rate for Brooks County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.