Texas · Lamar County · Local exemptions · Updated Oct 2026
Lamar County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Lamar 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 Lamar County
In Lamar County your exemptions depend on each taxing unit on your bill: of the 12 units the Lamar County Appraisal District lists for 2024, 0 give a percentage homestead exemption, 7 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Lamar County itself: $14,000 off for owners 65 or older. It has no percentage homestead exemption. North Lamar ISD: A school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no percentage homestead exemption and no local over-65 amount beyond the state $60,000.
Apply at
Lamar County Appraisal District
Phone
903-785-7822
Local breaks
Lamar County local option homestead exemptions, North Lamar ISD local option homestead exemptions, City of Paris local option homestead exemptions
Tax year
2024
We could not confirm all of Lamar County’s local rules yet. Some facts on this page rest on limited sources. Call the office below before you rely on them.
$14,000 off for owners 65 or older. It has no percentage homestead exemption.
Set by
county
Tax year
2024
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Lamar County. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it.
How to apply
No separate application to Lamar County: file Form 50-114 once with the Lamar County Appraisal District, checking the age 65 or disabled box if it applies, with a copy of your Texas driver's license or ID showing the home's address. The appraisal district applies every taxing unit's exemptions to your home.
Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.
A school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no percentage homestead exemption and no local over-65 amount beyond the state $60,000.
Set by
school district
Tax year
2024
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in North Lamar ISD.
How to apply
No separate application to North Lamar ISD: file Form 50-114 once with the Lamar County Appraisal District, checking the age 65 or disabled box if it applies, with a copy of your Texas driver's license or ID showing the home's address. The appraisal district applies every taxing unit's exemptions to your home.
Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.
$20,000 off for owners 65 or older. It has no percentage homestead exemption.
Set by
city
Tax year
2024
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in City of Paris. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it.
How to apply
No separate application to City of Paris: file Form 50-114 once with the Lamar County Appraisal District, checking the age 65 or disabled box if it applies, with a copy of your Texas driver's license or ID showing the home's address. The appraisal district applies every taxing unit's exemptions to your home.
Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Lamar County
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Document checklist for Lamar 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 Lamar County
What property tax exemptions are there in Lamar County?
In Lamar County your exemptions depend on each taxing unit on your bill: of the 12 units the Lamar County Appraisal District lists for 2024, 0 give a percentage homestead exemption, 7 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Lamar County itself: $14,000 off for owners 65 or older. It has no percentage homestead exemption. North Lamar ISD: A school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no percentage homestead exemption and no local over-65 amount beyond the state $60,000. Local breaks here: Lamar County local option homestead exemptions; North Lamar ISD local option homestead exemptions; City of Paris local option homestead exemptions.
Where do I apply for a property tax exemption in Lamar County?
Lamar County Appraisal District Phone: 903-785-7822 Address: 521 Bonham St., Paris, TX 75460-4191. Also: Texas Comptroller, Property Tax Assistance Division, which state agency: statewide exemption rules and forms.
When is the deadline to apply in Lamar County?
Lamar County local option homestead exemptions: Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431). North Lamar ISD local option homestead exemptions: Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431). City of Paris local option homestead exemptions: Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Do I have to reapply every year in Lamar County?
Lamar County local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. North Lamar ISD local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. City of Paris local option homestead exemptions: One-time, unless the appraisal district asks you to reapply.
Do Texas’s statewide exemptions apply in Lamar 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 Lamar County sets or runs itself.
Good to know in Lamar County
Statewide, every school district must exempt $140,000 of a homestead's value and another $60,000 for owners 65+ or disabled, and freeze school taxes for them; the amounts in the table are what each local unit adds (Texas Tax Code §11.13, §11.26).
Median effective tax rate for Lamar 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.