Texas · Gaines County · Local exemptions · Updated Oct 2026
Gaines County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Gaines 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 Gaines County
Gaines County itself grants a 20% (min. $5,000) homestead exemption, $10,000 off for age 65+ and $10,000 off for disabled homeowners (2025). Seminole ISD, the largest school district, adds a local $3,000 age 65+ exemption on top of the state school exemptions. 6 of the 11 taxing units listed offer a local homestead exemption; details for every unit are in the table.
Apply at
Gaines Appraisal District
Phone
432-758-3263
Local breaks
Local option homestead exemption (Gaines County), Local age 65 or older exemption (Gaines County), Local disabled person exemption (Gaines County), Local options of Seminole ISD (largest school district)
20% (min. $5,000) of the home's appraised value off Gaines County taxes
Set by
county
Tax year
2025
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.
$10,000 off the home's value for Gaines County taxes
Set by
county
Tax year
2025
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.
$10,000 off the home's value for Gaines County taxes
Set by
county
Tax year
2025
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.
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 Seminole ISD (largest school district)
Seminole ISD adds a $3,000 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
2025
Who qualifies
Homeowners in Seminole 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 Gaines County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Gaines 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 Gaines County
What property tax exemptions are there in Gaines County?
Gaines County itself grants a 20% (min. $5,000) homestead exemption, $10,000 off for age 65+ and $10,000 off for disabled homeowners (2025). Seminole ISD, the largest school district, adds a local $3,000 age 65+ exemption on top of the state school exemptions. 6 of the 11 taxing units listed offer a local homestead exemption; details for every unit are in the table. Local breaks here: Local option homestead exemption (Gaines County); Local age 65 or older exemption (Gaines County); Local disabled person exemption (Gaines County); Local options of Seminole ISD (largest school district).
Where do I apply for a property tax exemption in Gaines County?
Gaines Appraisal District Phone: 432-758-3263 Address: 302 S.E. Avenue B, Seminole, TX 79360-4438. Also: Texas Comptroller, Property Tax Assistance Division, which state rules and forms.
When is the deadline to apply in Gaines County?
Local option homestead exemption (Gaines 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 (Gaines 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 disabled person exemption (Gaines 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 Seminole 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 Gaines County?
Local option homestead exemption (Gaines County): One-time; you do not reapply each year unless the appraisal district asks you to. Local age 65 or older exemption (Gaines County): One-time; you do not reapply each year unless the appraisal district asks you to. Local disabled person exemption (Gaines County): One-time; you do not reapply each year unless the appraisal district asks you to. Local options of Seminole 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 Gaines 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 Gaines County sets or runs itself.
Good to know in Gaines County
Gaines County gives a 20% homestead exemption (at least $5,000) and $10,000 off for 65+ and for disabled homeowners; the flood control/lateral road fund gives 20% plus $3,000 (the $3,000 not with the 65+ exemption).
Loop ISD adds a local 20% homestead exemption and $15,000 for 65+ and disabled homeowners; Seminole ISD adds $3,000 for 65+.
Median effective tax rate for Gaines 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.