Texas · Liberty County · Local exemptions · Updated Oct 2026

Liberty County, TX property tax exemptions (2026)

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

In Liberty County your exemptions depend on each taxing unit on your bill: of the 41 units the Liberty County Appraisal District lists for 2025, 6 give a percentage homestead exemption, 19 non-school units add an over-65 amount, and 8 non-school units have adopted a tax ceiling (freeze) for 65+/disabled owners. Liberty County itself: $25,000 off for owners 65 or older; $10,000 off for disabled owners; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled. It has no percentage homestead exemption. Dayton ISD: $14,300 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. It has no percentage homestead exemption.

Apply at
Liberty County Appraisal District
Phone
936-336-5722
Local breaks
Liberty County local option homestead exemptions, Dayton ISD local option homestead exemptions, City of Dayton local option homestead exemptions
Tax year
2025

Where to apply in Liberty County

Liberty County Appraisal District

Phone
936-336-5722
Address
2030 Sam Houston, Liberty, TX 77575-4818
Official exemptions page

Other offices

Local exemptions in Liberty County

Seniors

Liberty County local option homestead exemptions

$25,000 off for owners 65 or older; $10,000 off for disabled owners; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled. 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 Liberty County. 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. Tax ceiling: you have the over-65 or disabled exemption on the home.
How to apply
No separate application to Liberty County: file Form 50-114 once with the Liberty 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.
Deadline
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.

Source: official page

Seniors

Dayton ISD local option homestead exemptions

$14,300 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. It has no percentage homestead exemption.

Set by
school district
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Dayton 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 Dayton ISD: file Form 50-114 once with the Liberty 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.
Deadline
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.

Source: official page

Seniors

City of Dayton local option homestead exemptions

15% of the home's value off for every homestead (at least $5,000); $40,000 off for owners 65 or older; $20,000 off for disabled owners; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled.

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 Dayton. 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. Tax ceiling: you have the over-65 or disabled exemption on the home.
How to apply
No separate application to City of Dayton: file Form 50-114 once with the Liberty 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.
Deadline
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.

Source: official page

Amounts by taxing unit in Liberty County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Sort:
Taxing unitTypeDisabilityFreezeHomestead pctOver65Source
City of Amescity$25,000 (2025)yes (2025)none (2025)$25,000 (2025)official
City of Clevelandcity$5,000 (2025)yes (2025)1% of home value (at least $5,000) (2025)$10,000 (2025)official
City of Daisettacitynone (2025)yes (2025)none (2025)$10,000 (2025)official
City of Daytoncity$20,000 (2025)yes (2025)15% of home value (at least $5,000) (2025)$40,000 (2025)official
City of Dayton Lakescity$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
City of Deverscitynone (2025)yes (2025)none (2025)$3,000 (2025)official
City of Hardincitynone (2025)yes (2025)none (2025)none (2025)official
City of Libertycitynone (2025)yes (2025)none (2025)$10,000 (2025)official
City of Mt. Belvieucity$235,000 (2025)no (2025)20% of home value (at least $5,000) (2025)unclear: the CAD sheet shows '1' (ask the CAD) (2025)official
City of Plum Grovecity$22,000 (2025)no (2025)20% of home value (at least $5,000) (2025)$40,000 (2025)official
Cleveland ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)$3,000 local, on top of the state $60,000 (2025)official
Dayton ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)$14,300 local, on top of the state $60,000 (2025)official
Devers ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)$6,000 local, on top of the state $60,000 (2025)official
Drainage District 1 (Old River)special$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
Drainage District 2 (Raywood)special$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
Drainage District 4 (Devers)special$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
ESD1special$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
ESD2special$10,000 (2025)no (2025)none (2025)none (2025)official
ESD3special$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
ESD7specialnone (2025)no (2025)none (2025)none (2025)official
Hardin ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)$10,000 local, on top of the state $60,000 (2025)official
Hull-Daisetta ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)state $60,000 only (2025)official
Liberty Countycounty$10,000 (2025)yes (2025)none (2025)$25,000 (2025)official
Liberty County Hospital District 1special$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
Liberty County MMD 1specialnone (2025)no (2025)none (2025)none (2025)official
Liberty County MUD 1specialnone (2025)no (2025)none (2025)none (2025)official
Liberty County MUD 13Aspecialnone (2025)no (2025)none (2025)none (2025)official
Liberty County MUD 9specialnone (2025)no (2025)none (2025)none (2025)official
Liberty ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)state $60,000 only (2025)official
Navigation District Northspecial$60,000 (2025)no (2025)20% of home value (at least $5,000) (2025)$60,000 (2025)official
Navigation District Southspecial$60,000 (2025)no (2025)20% of home value (at least $5,000) (2025)$60,000 (2025)official
Plum Creek MMD 1Aspecialnone (2025)no (2025)none (2025)none (2025)official
River Ranch Improvement Districtspecialnone (2025)no (2025)none (2025)none (2025)official
River Ranch MUD 1specialnone (2025)no (2025)none (2025)none (2025)official
River Ranch MUD 2specialnone (2025)no (2025)none (2025)none (2025)official
River Ranch MUD 3specialnone (2025)no (2025)none (2025)none (2025)official
River Ranch MUD 4specialnone (2025)no (2025)none (2025)none (2025)official
River Ranch MUD 5specialnone (2025)no (2025)none (2025)none (2025)official
Tarkington ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)$3,000 local, on top of the state $60,000 (2025)official
WD1 Eastgatespecial$10,000 (2025)no (2025)none (2025)$25,000 (2025)official
WD5 Libertyspecial$10,000 (2025)no (2025)none (2025)$25,000 (2025)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 Liberty County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Liberty County median effective rate: 1.20% (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 Liberty 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 Liberty County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Leave empty if you'd rather not say.

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 Liberty 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

Questions about property tax exemptions in Liberty County

What property tax exemptions are there in Liberty County?

In Liberty County your exemptions depend on each taxing unit on your bill: of the 41 units the Liberty County Appraisal District lists for 2025, 6 give a percentage homestead exemption, 19 non-school units add an over-65 amount, and 8 non-school units have adopted a tax ceiling (freeze) for 65+/disabled owners. Liberty County itself: $25,000 off for owners 65 or older; $10,000 off for disabled owners; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled. It has no percentage homestead exemption. Dayton ISD: $14,300 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. It has no percentage homestead exemption. Local breaks here: Liberty County local option homestead exemptions; Dayton ISD local option homestead exemptions; City of Dayton local option homestead exemptions.

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

Liberty County Appraisal District Phone: 936-336-5722 Address: 2030 Sam Houston, Liberty, TX 77575-4818. Also: Liberty 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 Liberty County?

Liberty 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). Dayton 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 Dayton 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 Liberty County?

Liberty County local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. Dayton ISD local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. City of Dayton local option homestead exemptions: One-time, unless the appraisal district asks you to reapply.

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

Good to know in Liberty 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).
  • Liberty CAD marks Liberty County and the cities of Ames, Cleveland, Daisetta, Dayton, Devers, Hardin and Liberty as having elected to freeze taxes on over-65/disabled homesteads beginning with the 2004 tax year (2025 tax rates sheet).

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

Sources

Last checked: Oct 2026.