Texas · Frio County · Local exemptions · Updated Oct 2026

Frio County, TX property tax exemptions (2026)

The property tax breaks that are set or run locally in Frio 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 Frio County

Frio County (General Fund) itself grants $25,000 off for age 65+ and $7,500 off for disabled homeowners (2026). Pearsall ISD, the largest school district, gives only the state school exemptions ($140,000; +$60,000 for 65+/disabled). 0 of the 9 taxing units listed offer a local homestead exemption; details for every unit are in the table.

Apply at: Frio Appraisal District
Phone: 830-334-4163
Local breaks: Local age 65 or older exemption (Frio County (General Fund)), Local disabled person exemption (Frio County (General Fund))
Tax year: 2026 (list posted January 2026)

Where to apply in Frio County

Frio Appraisal District

Phone: 830-334-4163
Address: 815 S. Oak St., Pearsall, TX 78061-2915

Official exemptions page

Other offices

Frio County Tax Assessor-Collector – sends and collects the property tax bill
Texas Comptroller, Property Tax Assistance Division – state rules and forms

Local exemptions in Frio County

Seniors

Local age 65 or older exemption (Frio County (General Fund))

$25,000 off the home's value for Frio County (General Fund) taxes

Set by: county
Tax year: 2026 (list posted January 2026)
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.
Form: Form 50-114, Residence Homestead Exemption Application (Texas Comptroller)
Deadline: 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.

Source: official page

Disability

Local disabled person exemption (Frio County (General Fund))

$7,500 off the home's value for Frio County (General Fund) taxes

Set by: county
Tax year: 2026 (list posted January 2026)
Who qualifies: Homeowner who meets the Social Security disability definition (you cannot take both the 65+ and disabled exemption from the same unit)
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.
Form: Form 50-114, Residence Homestead Exemption Application (Texas Comptroller)
Deadline: 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.

Source: official page

Amounts by taxing unit in Frio County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Sort:

Taxing unit	Type	Disability	Freeze	Homestead pct	Over65	Source
City of Dilley	city	none	not listed	none	$3,000	official
City of Pearsall	city	$25,000	not listed	none	$25,000	official
Dilley ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	none	$10,700 local (on top of the state $60,000)	official
Evergreen Underground Water Conservation District	special	$25,000	not listed	none	$25,000	official
Frio County (General Fund)	county	$7,500	not listed	none	$25,000	official
Frio County ESD #1	special	$7,500	not listed	none	$25,000	official
Frio County Lateral Road	county	$7,500	not listed	0% (state $3,000 road homestead)	$25,000	official
Frio Hospital District	special	none	not listed	none	$10,000	official
Pearsall ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	none	no local amount (state $60,000 applies)	official

State exemptions that also apply here

These breaks come from Texas law. Their full rules, forms and deadlines are on the Texas page.

All Texas property tax exemptions

By group in Texas: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Frio County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Exemption

Value taken off ($)

Filled in when the exemption is a fixed dollar amount. You can change it.

Tax rate (%)

Frio County median effective rate: 1.33% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate in Frio County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. It is a county-wide middle value; rates differ by town and school district.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Frio County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Frio 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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Local age 65 or older exemption (Frio County (General Fund))Local disabled person exemption (Frio County (General Fund))General Residence Homestead Exemption (statewide)Age 65 or Older or Disabled Residence Homestead Exemption (statewide)School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled (statewide)100 Percent Disabled Veteran Residence Homestead Exemption (statewide)Disabled Veteran's Partial Exemption (statewide)Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran) (statewide)Tax Deferral for Age 65 or Older, Disabled, or Disabled Veteran Homeowners (statewide)

Questions about property tax exemptions in Frio County

What property tax exemptions are there in Frio County?

Where do I apply for a property tax exemption in Frio County?

Frio Appraisal District Phone: 830-334-4163 Address: 815 S. Oak St., Pearsall, TX 78061-2915. Also: Frio 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 Frio County?

Local age 65 or older exemption (Frio County (General Fund)): 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 disabled person exemption (Frio County (General Fund)): 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).

Do I have to reapply every year in Frio County?

Local age 65 or older exemption (Frio County (General Fund)): One-time; you do not reapply each year unless the appraisal district asks you to. Local disabled person exemption (Frio County (General Fund)): One-time; you do not reapply each year unless the appraisal district asks you to.

Do Texas’s statewide exemptions apply in Frio 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 Frio County sets or runs itself.

Good to know in Frio County

In Frio County a homeowner gets either the elderly (65+) exemption or the disability exemption from a unit, not both ('or' on the CAD list).

Think your assessed value is too high? See how to appeal in Frio County.

Sources

Frio County Appraisal District, List of Taxing Entities and Exemptions Offered
Texas Comptroller county directory: Frio County
Texas Comptroller, Property Tax Exemptions
Median effective tax rate for Frio 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.

Last checked: Oct 2026.