Texas · Smith County · Local exemptions · Updated Oct 2026

Smith County, TX property tax exemptions (2026)

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

In Smith County your exemptions depend on each taxing unit on your bill: of the 24 units the Smith County Appraisal District lists for 2026, 5 give a percentage homestead exemption, 11 non-school units add an over-65 amount, and at least 7 non-school units have adopted a tax ceiling (freeze) for 65+/disabled owners. Smith County itself: $25,000 off for owners 65 or older; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled. It has no percentage homestead exemption. Tyler 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
Smith County Appraisal District
Phone
903-510-8600
Local breaks
Smith County local option homestead exemptions, Tyler ISD local option homestead exemptions, Tyler City local option homestead exemptions
Tax year
2026

Where to apply in Smith County

Smith County Appraisal District

Phone
903-510-8600
Address
245 S. S.E. Loop 323, Tyler, TX 75702-6456
Official exemptions page

Other offices

Local exemptions in Smith County

Seniors

Smith County local option homestead exemptions

$25,000 off for owners 65 or older; 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
2026
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Smith County. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it. Tax ceiling: you have the over-65 or disabled exemption on the home.
How to apply
No separate application to Smith County: file Form 50-114 once with the Smith 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

Senior freeze or deferral

Tyler ISD local option homestead exemptions

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
2026
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Tyler ISD.
How to apply
No separate application to Tyler ISD: file Form 50-114 once with the Smith 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

Tyler City local option homestead exemptions

10% of the home's value off for every homestead (at least $5,000); $6,000 off for owners 65 or older; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled.

Set by
city
Tax year
2026
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Tyler City. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it. Tax ceiling: you have the over-65 or disabled exemption on the home.
How to apply
No separate application to Tyler City: file Form 50-114 once with the Smith 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 Smith 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
Arp Citycitynone (2026)no (2026)none (2026)$3,000 (2026)official
Arp ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)20% of home value (at least $5,000), on top of the state $140,000 (2026)state $60,000 only (2026)official
Bullard Citycitynone (2026)yes (2026)none (2026)$3,000 (2026)official
Bullard ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)state $60,000 only (2026)official
Chapel Hill ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)state $60,000 only (2026)official
Gladewater ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)20% of home value (at least $5,000), on top of the state $140,000 (2026)$6,000 local, on top of the state $60,000 (2026)official
Kilgore Collegespecialnone (2026)not stated (2026)none (2026)$30,000 (2026)official
Lindale Citycitynone (2026)yes (2026)none (2026)$3,500 (2026)official
Lindale ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)state $60,000 only (2026)official
Overton Citycitynone (2026)no (2026)20% of home value (at least $5,000) (2026)$6,000 (2026)official
SCESD #1specialnone (2026)not stated (2026)none (2026)none (2026)official
SCESD #2specialnone (2026)not stated (2026)none (2026)none (2026)official
Smith Co. MUDspecialnone (2026)not stated (2026)none (2026)$5,000 (2026)official
Smith Countycountynone (2026)yes (2026)none (2026)$25,000 (2026)official
Troup Citycitynone (2026)no (2026)none (2026)$5,000 (2026)official
Troup ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)$5,000 local, on top of the state $60,000 (2026)official
Tyler Citycitynone (2026)yes (2026)10% of home value (at least $5,000) (2026)$6,000 (2026)official
Tyler ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)state $60,000 only (2026)official
Tyler Jr. Collegespecial$10,000 (2026)yes (2026)none (2026)$20,000 (2026)official
Van ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)20% of home value (at least $5,000), on top of the state $140,000 (2026)state $60,000 only (2026)official
Whitehouse Citycitynone (2026)yes (2026)none (2026)$3,000 (2026)official
Whitehouse ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)state $60,000 only (2026)official
Winona Citycitynone (2026)yes (2026)none (2026)none (2026)official
Winona ISDschool districtstate $60,000 only (2026)yes, required by state law for school taxes (2026)none (2026)state $60,000 only (2026)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 Smith 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.

Smith County median effective rate: 1.15% (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 Smith 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 Smith 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 Smith 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 Smith County

What property tax exemptions are there in Smith County?

In Smith County your exemptions depend on each taxing unit on your bill: of the 24 units the Smith County Appraisal District lists for 2026, 5 give a percentage homestead exemption, 11 non-school units add an over-65 amount, and at least 7 non-school units have adopted a tax ceiling (freeze) for 65+/disabled owners. Smith County itself: $25,000 off for owners 65 or older; a tax ceiling (freeze) on its taxes for owners 65 or older or disabled. It has no percentage homestead exemption. Tyler 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: Smith County local option homestead exemptions; Tyler ISD local option homestead exemptions; Tyler City local option homestead exemptions.

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

Smith County Appraisal District Phone: 903-510-8600 Address: 245 S. S.E. Loop 323, Tyler, TX 75702-6456. Also: Smith 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 Smith County?

Smith 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). Tyler 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). Tyler City 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 Smith County?

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

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

Good to know in Smith 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).
  • Smith CAD says all school districts in Smith County, plus Smith County, Tyler Junior College and the cities of Lindale, Bullard, Tyler, Whitehouse and Winona, have tax ceilings for over-65 homeowners (Smith CAD exemptions page).

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

Sources

Last checked: Oct 2026.