Texas · Loving County · Local exemptions · Updated Oct 2026
Loving County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Loving 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 Loving County
In Loving County your exemptions depend on each taxing unit on your bill: of the 3 units the Loving County Appraisal District lists for 2026, 1 give a percentage homestead exemption, 1 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Loving County itself: $3,500 off for owners 65 or older; $3,500 off for disabled owners. It has no percentage homestead exemption. Wink-Loving ISD: 20% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no local over-65 amount beyond the state $60,000.
Apply at
Loving County Appraisal District
Phone
432-377-2201
Local breaks
Loving County local option homestead exemptions, Wink-Loving ISD local option homestead exemptions
$3,500 off for owners 65 or older; $3,500 off for disabled owners. It has no percentage homestead exemption.
Set by
county
Tax year
2026
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Loving 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.
How to apply
No separate application to Loving County: file Form 50-114 once with the Loving 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% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no local over-65 amount beyond the state $60,000.
Set by
school district
Tax year
2026
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Wink-Loving ISD.
How to apply
No separate application to Wink-Loving ISD: file Form 50-114 once with the Loving 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 Loving County
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Document checklist for Loving County
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Questions about property tax exemptions in Loving County
What property tax exemptions are there in Loving County?
In Loving County your exemptions depend on each taxing unit on your bill: of the 3 units the Loving County Appraisal District lists for 2026, 1 give a percentage homestead exemption, 1 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Loving County itself: $3,500 off for owners 65 or older; $3,500 off for disabled owners. It has no percentage homestead exemption. Wink-Loving ISD: 20% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no local over-65 amount beyond the state $60,000. Local breaks here: Loving County local option homestead exemptions; Wink-Loving ISD local option homestead exemptions.
Where do I apply for a property tax exemption in Loving County?
Loving County Appraisal District Phone: 432-377-2201 Address: 114 W. Collins Ave., Mentone, TX 79754. Also: Texas Comptroller, Property Tax Assistance Division, which state agency: statewide exemption rules and forms.
When is the deadline to apply in Loving County?
Loving 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). Wink-Loving 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).
Do I have to reapply every year in Loving County?
Loving County local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. Wink-Loving ISD local option homestead exemptions: One-time, unless the appraisal district asks you to reapply.
Do Texas’s statewide exemptions apply in Loving 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 Loving County sets or runs itself.
Good to know in Loving 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).
No county figure was available, so the estimate uses the Texas median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes).