Texas · Henderson County · Local exemptions · Updated Oct 2026

Henderson County, TX property tax exemptions (2026)

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

Apply at: Henderson Appraisal District
Phone: 903-675-9296
Local breaks: Local age 65 or older exemption (Henderson County General), County tax ceiling (freeze) for 65+ or disabled (Henderson County General)
Tax year: 2026

Where to apply in Henderson County

Henderson Appraisal District

Phone: 903-675-9296
Address: 1751 Enterprise St., Athens, TX 75751-8827

Official exemptions page

Other offices

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

Local exemptions in Henderson County

Seniors

Local age 65 or older exemption (Henderson County General)

$25,000 off the home's value for Henderson County General 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.
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

Senior freeze or deferral

County tax ceiling (freeze) for 65+ or disabled (Henderson County General)

County taxes on the home are capped at the amount in the year you first qualify (rises only for new improvements)

Set by: county
Tax year: 2026
Who qualifies: Homeowners with the age 65 or older or disabled exemption
How to apply: Automatic once the appraisal district grants your age 65 or disabled exemption.
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 Henderson 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
Athens 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
Athens Municipal Water Authority	special	$20,000	no	none	$20,000	official
Brownsboro ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	20%	$6,000 local (on top of the state $60,000)	official
City of Athens	city	$20,000	no	1% (min. $5,000)	$20,000	official
City of Brownsboro	city	none	no	none	$3,000	official
City of Caney	city	none	yes	none	$5,000	official
City of Chandler	city	none	yes	10% (min. $5,000)	$5,000	official
City of Enchanted Oaks	city	$3,000	yes	1% (min. $5,000)	$10,000	official
City of Eustace	city	$5,000	yes	$5,000 flat	$10,000	official
City of Frankston	city	none	no	20% (min. $5,000)	none	official
City of Log Cabin	city	none	yes	20% (min. $5,000)	none	official
City of Mabank	city	none	yes	none	$3,000	official
City of Malakoff	city	none	yes	none	$7,500	official
City of Payne Springs	city	none	no	none	none	official
City of Seven Points	city	none	no	none	none	official
City of Star Harbor	city	none	no	20% (min. $5,000)	$10,000	official
City of Tool	city	none	yes	$5,000 flat	$20,000	official
City of Trinidad	city	none	no	20% (min. $5,000)	$3,000	official
Cross Roads 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
Eustace ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	20%	no local amount (state $60,000 applies)	official
Frankston ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	20%	no local amount (state $60,000 applies)	official
Henderson County Emergency Services District #1	special	none	no	none	none	official
Henderson County Emergency Services District #10	special	none	no	none	none	official
Henderson County Emergency Services District #11	special	none	no	none	none	official
Henderson County Emergency Services District #12	special	none	no	none	none	official
Henderson County Emergency Services District #2	special	none	no	none	none	official
Henderson County Emergency Services District #3	special	none	no	none	none	official
Henderson County Emergency Services District #4	special	none	no	none	none	official
Henderson County Emergency Services District #5	special	none	no	none	none	official
Henderson County Emergency Services District #6	special	none	no	none	none	official
Henderson County Emergency Services District #7	special	none	no	none	none	official
Henderson County Emergency Services District #8	special	none	no	none	none	official
Henderson County FM-FC	county	none	yes	0% (state $3,000 road homestead)	none	official
Henderson County General	county	none	yes	none	$25,000	official
Henderson County Levee Improvement District #3	special	none	no	none	none	official
Henderson County R&B	county	none	yes	none	$25,000	official
Kemp 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
Lake View Management District	special	none	no	none	none	official
LaPoynor ISD	school district	$10,000 local (on top of the state $60,000)	yes (required by state law for school districts)	20%	$10,000 local (on top of the state $60,000)	official
Mabank 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
Malakoff ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	none	$7,500 local (on top of the state $60,000)	official
Murchison 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
Trinidad ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	20%	no local amount (state $60,000 applies)	official
Trinity Valley Community College District	special	none	yes	none	$15,000	official
Van ISD	school district	no local amount (state $60,000 applies)	yes (required by state law for school districts)	20%	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 Henderson 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 (%)

Henderson County median effective rate: 0.98% (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 Henderson 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 Henderson 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 Henderson 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 (Henderson County General)County tax ceiling (freeze) for 65+ or disabled (Henderson County General)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 Henderson County

What property tax exemptions are there in Henderson County?

Henderson County General itself grants $25,000 off for age 65+ and a tax ceiling (freeze) for 65+/disabled (2026). Athens ISD, the largest school district, gives only the state school exemptions ($140,000; +$60,000 for 65+/disabled). 15 of the 45 taxing units listed offer a local homestead exemption; details for every unit are in the table. Local breaks here: Local age 65 or older exemption (Henderson County General); County tax ceiling (freeze) for 65+ or disabled (Henderson County General).

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

Henderson Appraisal District Phone: 903-675-9296 Address: 1751 Enterprise St., Athens, TX 75751-8827. Also: Henderson 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 Henderson County?

Local age 65 or older exemption (Henderson County General): 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 (Henderson County General): 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 Henderson County?

Local age 65 or older exemption (Henderson County General): One-time; you do not reapply each year unless the appraisal district asks you to. County tax ceiling (freeze) for 65+ or disabled (Henderson County General): One-time; you do not reapply each year unless the appraisal district asks you to.

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

Good to know in Henderson County

Henderson County (general fund and road & bridge) gives $25,000 off for 65+ homeowners and a tax ceiling (freeze); the FM-FC fund adds the state $3,000 homestead exemption.
Henderson CAD notes that a unit without 'Y' in the ceiling column does not have a tax ceiling for 65+/disabled homeowners.

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

Sources

Henderson County Appraisal District, 2026 Entity Partial Exemption List (July 23, 2026)
Texas Comptroller county directory: Henderson County
Texas Comptroller, Property Tax Exemptions
Median effective tax rate for Henderson 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.