Texas · Upshur County · Local exemptions · Updated Oct 2026

Upshur County, TX property tax exemptions (2026)

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

In Upshur County your exemptions depend on each taxing unit on your bill: of the 20 units the Upshur County Appraisal District lists for 2024, 3 give a percentage homestead exemption, 10 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Upshur County itself: A percentage homestead exemption (yes, percentage not listed); an over-65 exemption (yes, amount not listed); a disabled-person exemption (yes, amount not listed). Gilmer ISD: An over-65 exemption (yes, amount not listed); a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no percentage homestead exemption.

Apply at
Upshur County Appraisal District
Phone
903-843-3041
Local breaks
Upshur County local option homestead exemptions, Gilmer ISD local option homestead exemptions, City of Gilmer local option homestead exemptions
Tax year
2024

Where to apply in Upshur County

Upshur County Appraisal District

Phone
903-843-3041
Address
105 Diamond Loch Rd., Gilmer, TX 75644-9372
Official exemptions page

Other offices

Local exemptions in Upshur County

Seniors

Upshur County local option homestead exemptions

A percentage homestead exemption (yes, percentage not listed); an over-65 exemption (yes, amount not listed); a disabled-person exemption (yes, amount not listed).

Set by
county
Tax year
2024
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Upshur 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 Upshur County: file Form 50-114 once with the Upshur 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

Gilmer ISD local option homestead exemptions

An over-65 exemption (yes, amount not listed); 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
2024
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Gilmer 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 Gilmer ISD: file Form 50-114 once with the Upshur 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 Gilmer local option homestead exemptions

An over-65 exemption (yes, amount not listed). It has no percentage homestead exemption.

Set by
city
Tax year
2024
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in City of Gilmer. 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 Gilmer: file Form 50-114 once with the Upshur 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 Upshur 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
Big Sandy ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)yes, amount not listed (2024)official
City Big Sandycitynone (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
City East Mountaincityyes, amount not listed (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
City of Clarksville Citycitynone (2024)not stated (2024)none (2024)none (2024)official
City of Gilmercitynone (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
City of Gladewatercitynone (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
City of Warren Citycitynone (2024)not stated (2024)yes, percentage not listed (2024)yes, amount not listed (2024)official
City Ore Citycitynone (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
Emergency Services District No 1specialyes, amount not listed (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
Emergency Services District No 2specialyes, amount not listed (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
Gilmer ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)yes, amount not listed (2024)official
Gladewater ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)yes, percentage not listed (2024)yes, amount not listed (2024)official
Harmony ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)no local amount on the 2024 list (the state $60,000 applies since 2025) (2024)official
Kilgore Junior Collegespecialnone (2024)not stated (2024)none (2024)yes, amount not listed (2024)official
New Diana ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)no local amount on the 2024 list (the state $60,000 applies since 2025) (2024)official
Ore City ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)no local amount on the 2024 list (the state $60,000 applies since 2025) (2024)official
Pittsburg ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)no local amount on the 2024 list (the state $60,000 applies since 2025) (2024)official
Union Grove ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)no local amount on the 2024 list (the state $60,000 applies since 2025) (2024)official
Union Hill ISDschool districtno local amount on the 2024 list (the state $60,000 applies since 2025) (2024)yes, required by state law for school taxes (2024)none (2024)no local amount on the 2024 list (the state $60,000 applies since 2025) (2024)official
Upshur Countycountyyes, amount not listed (2024)not stated (2024)yes, percentage not listed (2024)yes, amount not listed (2024)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 Upshur 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.

Upshur County median effective rate: 1.09% (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 Upshur 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 Upshur 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 Upshur 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 Upshur County

What property tax exemptions are there in Upshur County?

In Upshur County your exemptions depend on each taxing unit on your bill: of the 20 units the Upshur County Appraisal District lists for 2024, 3 give a percentage homestead exemption, 10 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Upshur County itself: A percentage homestead exemption (yes, percentage not listed); an over-65 exemption (yes, amount not listed); a disabled-person exemption (yes, amount not listed). Gilmer ISD: An over-65 exemption (yes, amount not listed); a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no percentage homestead exemption. Local breaks here: Upshur County local option homestead exemptions; Gilmer ISD local option homestead exemptions; City of Gilmer local option homestead exemptions.

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

Upshur County Appraisal District Phone: 903-843-3041 Address: 105 Diamond Loch Rd., Gilmer, TX 75644-9372. Also: Upshur 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 Upshur County?

Upshur 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). Gilmer 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 Gilmer 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 Upshur County?

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

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

Good to know in Upshur 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).

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

Sources

Last checked: Oct 2026.