Texas · Harris County · Local exemptions · Updated Oct 2026
Harris County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Harris 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 Harris County
Harris County gives a 20% homestead exemption and an extra $336,000 off for homeowners who are 65 or older or disabled (per the county's FY2027 adopted budget, tax year 2026), far above the state minimums. Houston ISD adds a 20% local homestead exemption and $5,000 for 65+/disabled on top of the state school amounts; the City of Houston gives 20% and $260,000 for 65+/disabled, and Houston Community College 17% and $135,000. Each of the 500+ other units (school districts, cities, MUDs) sets its own amounts; check your HCAD account for the ones on your bill.
Apply at
Harris Central Appraisal District
Phone
713-957-7800
Local breaks
Local option homestead exemption (Harris County), Local age 65 or older exemption (Harris County), Local disabled person exemption (Harris County)
20% of the home's appraised value off Harris County taxes (at least $5,000)
Set by
county
Tax year
2026
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.
$336,000 off the home's value for Harris County taxes
Set by
county
Tax year
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.
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.
$336,000 off the home's value for Harris County taxes
Set by
county
Tax year
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.
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.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Harris County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Harris 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 Harris County
What property tax exemptions are there in Harris County?
Harris County gives a 20% homestead exemption and an extra $336,000 off for homeowners who are 65 or older or disabled (per the county's FY2027 adopted budget, tax year 2026), far above the state minimums. Houston ISD adds a 20% local homestead exemption and $5,000 for 65+/disabled on top of the state school amounts; the City of Houston gives 20% and $260,000 for 65+/disabled, and Houston Community College 17% and $135,000. Each of the 500+ other units (school districts, cities, MUDs) sets its own amounts; check your HCAD account for the ones on your bill. Local breaks here: Local option homestead exemption (Harris County); Local age 65 or older exemption (Harris County); Local disabled person exemption (Harris County).
Where do I apply for a property tax exemption in Harris County?
Harris Central Appraisal District Phone: 713-957-7800 Address: 13013 Northwest Frwy., Houston, TX 77040-6305. Also: Harris 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 Harris County?
Local option homestead exemption (Harris 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 (Harris 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 (Harris 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).
Do I have to reapply every year in Harris County?
Local option homestead exemption (Harris County): One-time; you do not reapply each year unless the appraisal district asks you to. Local age 65 or older exemption (Harris County): One-time; you do not reapply each year unless the appraisal district asks you to. Local disabled person exemption (Harris County): One-time; you do not reapply each year unless the appraisal district asks you to.
Do Texas’s statewide exemptions apply in Harris 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 Harris County sets or runs itself.
Good to know in Harris County
HCAD serves more than 500 taxing units (school districts, cities, MUDs and other districts); it does not publish a single list of each unit's local exemptions, so only the county and a few of the largest units are shown here. Your HCAD account page shows the exemptions applied by every unit that taxes your home.
Harris County's adopted FY2027 budget says the county gives a 20% homestead exemption plus an additional $336,000 exemption for senior and disabled homeowners.
Houston ISD's tax page lists its homestead exemption as $140,000 plus 20% of appraised value, and $60,000 plus a $5,000 local option for homeowners 65 or older or disabled.
Median effective tax rate for Harris 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.