Texas · Rains County · Local exemptions · Updated Oct 2026
Rains County, TX property tax exemptions (2026)
The property tax breaks that are set or run locally in Rains 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 Rains County
In Rains County your exemptions depend on each taxing unit on your bill: of the 9 units the Rains County Appraisal District lists for 2024, 0 give a percentage homestead exemption, 3 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Rains County itself: An over-65 exemption (yes, amount not listed). It has no percentage homestead exemption. Rains 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
Rains County Appraisal District
Phone
903-473-2391
Local breaks
Rains County local option homestead exemptions, Rains ISD local option homestead exemptions, City of Emory local option homestead exemptions
An over-65 exemption (yes, amount not listed). 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 Rains 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 Rains County: file Form 50-114 once with the Rains 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 Rains ISD.
How to apply
No separate application to Rains ISD: file Form 50-114 once with the Rains 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.
You own the home and live in it as your principal residence (residence homestead) in City of Emory.
How to apply
No separate application to City of Emory: file Form 50-114 once with the Rains 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 Rains County
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Document checklist for Rains County
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Questions about property tax exemptions in Rains County
What property tax exemptions are there in Rains County?
In Rains County your exemptions depend on each taxing unit on your bill: of the 9 units the Rains County Appraisal District lists for 2024, 0 give a percentage homestead exemption, 3 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Rains County itself: An over-65 exemption (yes, amount not listed). It has no percentage homestead exemption. Rains 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: Rains County local option homestead exemptions; Rains ISD local option homestead exemptions; City of Emory local option homestead exemptions.
Where do I apply for a property tax exemption in Rains County?
Rains County Appraisal District Phone: 903-473-2391 Address: 145 Doris Briggs Pkwy., Emory, TX 75440-3013. Also: Texas Comptroller, Property Tax Assistance Division, which state agency: statewide exemption rules and forms.
When is the deadline to apply in Rains County?
Rains 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). Rains 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 Emory 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 Rains County?
Rains County local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. Rains ISD local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. City of Emory local option homestead exemptions: One-time, unless the appraisal district asks you to reapply.
Do Texas’s statewide exemptions apply in Rains 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 Rains County sets or runs itself.
Good to know in Rains 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 Rains 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.