Texas · Harrison County · Local exemptions · Updated Oct 2026
Harrison County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Harrison 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 Harrison County
Harrison County itself grants a 20% homestead exemption, $7,500 off for age 65+ and a tax ceiling (freeze) for 65+/disabled (undated (sheet shows pre-2019 school amounts)). Marshall ISD, the largest school district, adds a local 20% homestead exemption on top of the state school exemptions. 9 of the 14 taxing units listed offer a local homestead exemption; details for every unit are in the table.
Apply at
Harrison Appraisal District
Phone
903-935-1991
Local breaks
Local option homestead exemption (Harrison County), Local age 65 or older exemption (Harrison County), County tax ceiling (freeze) for 65+ or disabled (Harrison County), Local options of Marshall ISD (largest school district)
Tax year
undated (sheet shows pre-2019 school amounts)
We could not confirm all of Harrison County’s local rules yet. Some facts on this page rest on limited sources. Call the office below before you rely on them.
Local option homestead exemption (Harrison County)
20% of the home's appraised value off Harrison County taxes (at least $5,000)
Set by
county
Tax year
undated (sheet shows pre-2019 school amounts)
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.
$7,500 off the home's value for Harrison County taxes
Set by
county
Tax year
undated (sheet shows pre-2019 school amounts)
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.
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 Marshall ISD (largest school district)
Marshall ISD adds a local 20% homestead exemption on top of the state school exemptions ($140,000 homestead; +$60,000 for 65+/disabled)
Set by
school district
Tax year
undated (sheet shows pre-2019 school amounts)
Who qualifies
Homeowners in Marshall 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 Harrison County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Harrison 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 Harrison County
What property tax exemptions are there in Harrison County?
Harrison County itself grants a 20% homestead exemption, $7,500 off for age 65+ and a tax ceiling (freeze) for 65+/disabled (undated (sheet shows pre-2019 school amounts)). Marshall ISD, the largest school district, adds a local 20% homestead exemption on top of the state school exemptions. 9 of the 14 taxing units listed offer a local homestead exemption; details for every unit are in the table. Local breaks here: Local option homestead exemption (Harrison County); Local age 65 or older exemption (Harrison County); County tax ceiling (freeze) for 65+ or disabled (Harrison County); Local options of Marshall ISD (largest school district).
Where do I apply for a property tax exemption in Harrison County?
Harrison Appraisal District Phone: 903-935-1991 Address: 201 W. Grand Ave., Marshall, TX 75670. Also: Harrison 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 Harrison County?
Local option homestead exemption (Harrison 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 (Harrison 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). County tax ceiling (freeze) for 65+ or disabled (Harrison 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 Marshall 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 Harrison County?
Local option homestead exemption (Harrison County): One-time; you do not reapply each year unless the appraisal district asks you to. Local age 65 or older exemption (Harrison County): One-time; you do not reapply each year unless the appraisal district asks you to. County tax ceiling (freeze) for 65+ or disabled (Harrison County): One-time; you do not reapply each year unless the appraisal district asks you to. Local options of Marshall 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 Harrison 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 Harrison County sets or runs itself.
Good to know in Harrison County
Harrison CAD's taxing-unit exemption sheet is old (it shows the $25,000 school homestead exemption used before 2019); the state school amounts are now $140,000 and $60,000, so confirm local amounts with the appraisal district.
Median effective tax rate for Harrison 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.