Texas · Lee County · Local exemptions · Updated Oct 2026
Lee County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Lee 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 Lee County
In Lee County your exemptions depend on each taxing unit on your bill: of the 11 units the Lee Central Appraisal District lists for 2025, 3 give a percentage homestead exemption, 5 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Lee County General Fund itself: $12,000 off for owners 65 or older; $12,000 off for disabled owners. It has no percentage homestead exemption. Giddings ISD: 10% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; $3,000 off for owners 65 or older (on top of the state $60,000); a school tax ceiling (freeze) for 65+/disabled owners, as state law requires.
Apply at
Lee Central Appraisal District
Phone
979-542-9618
Local breaks
Lee County General Fund local option homestead exemptions, Giddings ISD local option homestead exemptions, City of Giddings local option homestead exemptions
Lee County General Fund local option homestead exemptions
$12,000 off for owners 65 or older; $12,000 off for disabled owners. It has no percentage homestead exemption.
Set by
county
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Lee County General Fund. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it. Disabled amount: you meet the Social Security definition of disability. You can get the over-65 or the disabled amount from a unit, not both.
How to apply
No separate application to Lee County General Fund: file Form 50-114 once with the Lee Central 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.
10% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; $3,000 off for owners 65 or older (on top of the state $60,000); a school tax ceiling (freeze) for 65+/disabled owners, as state law requires.
Set by
school district
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Giddings ISD. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it.
How to apply
No separate application to Giddings ISD: file Form 50-114 once with the Lee Central 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.
City of Giddings local option homestead exemptions
$3,000 off for owners 65 or older. It has no percentage homestead exemption.
Set by
city
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in City of Giddings. 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 Giddings: file Form 50-114 once with the Lee Central 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 Lee County
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Document checklist for Lee 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 Lee County
What property tax exemptions are there in Lee County?
In Lee County your exemptions depend on each taxing unit on your bill: of the 11 units the Lee Central Appraisal District lists for 2025, 3 give a percentage homestead exemption, 5 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Lee County General Fund itself: $12,000 off for owners 65 or older; $12,000 off for disabled owners. It has no percentage homestead exemption. Giddings ISD: 10% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; $3,000 off for owners 65 or older (on top of the state $60,000); a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. Local breaks here: Lee County General Fund local option homestead exemptions; Giddings ISD local option homestead exemptions; City of Giddings local option homestead exemptions.
Where do I apply for a property tax exemption in Lee County?
Lee Central Appraisal District Phone: 979-542-9618 Address: 898 E. Richmond St., Suite 100, Giddings, TX 78942-4252. Also: Lee County Tax Assessor-Collector, which collects the property tax bill. Also: Texas Comptroller, Property Tax Assistance Division, which state agency: statewide exemption rules and forms.
When is the deadline to apply in Lee County?
Lee County General Fund 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). Giddings 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 Giddings 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 Lee County?
Lee County General Fund local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. Giddings ISD local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. City of Giddings local option homestead exemptions: One-time, unless the appraisal district asks you to reapply.
Do Texas’s statewide exemptions apply in Lee 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 Lee County sets or runs itself.
Good to know in Lee 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 Lee 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.