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Texas property tax
Texas has no state property tax. Local school districts, counties, cities and special districts levy the tax. School districts must grant a $140,000 residence homestead exemption, and an extra $60,000 if you are 65 or older or disabled.
Homestead, senior, disabled and veteran exemptions
The Texas Comptroller summarizes the main residence-homestead rules:
- There is no state property tax.
- School districts must exempt $140,000 of a qualifying residence homestead (Tax Code s. 11.13(b)). On a $300,000 home that means school tax is calculated as if the home were worth $160,000.
- School districts must exempt an additional $60,000 if the owner is 65 or older or disabled (s. 11.13(c)). A surviving spouse age 55 or older may keep that exemption in specified cases.
- Any taxing unit may adopt a local-option homestead exemption of up to 20% of appraised value (not less than $5,000).
- Counties that collect farm-to-market or flood-control taxes must provide a $3,000 homestead exemption.
- A veteran rated 100% disabled (or unemployable) by the VA is entitled to a total exemption of the residence homestead (s. 11.131). Partial exemptions under s. 11.22 depend on disability rating. Surviving spouses of certain veterans and first responders may also qualify.
Most exemption applications are filed with the appraisal district before May 1. The chief appraiser decides eligibility.
Assessment rules and caps
Property is appraised at market value as of January 1. Once a home receives a homestead exemption, its appraised value generally cannot rise more than 10% per year plus the value of new improvements (s. 23.23). The cap starts the January 1 after you qualify and ends the January 1 after you no longer qualify. Separately, a school district may not increase the total school tax on the homestead of an owner who is 65 or older or disabled above the amount imposed in the qualifying year (the tax ceiling, s. 11.26). That ceiling can transfer, in part, if you move to a new Texas homestead. Counties, cities and junior colleges may adopt a similar local ceiling (s. 11.261).
Payment calendar
Taxable value and most exemption qualifications are determined on January 1. Tax bills typically go out around October 1. If the bill was mailed by January 10, last year's taxes become delinquent on February 1. Some collectors offer split payments: the first half by November 30 and the second by June 30. Homeowners who are 65 or older, disabled, or certain disabled veterans may pay in installments. Check your tax office if a due date falls on a weekend or holiday.
Appeals
You may protest the appraisal district's value to the Appraisal Review Board. The usual deadline is May 15, or 30 days after the notice of appraised value is delivered, whichever is later. Start with the Comptroller's protest page and your appraisal district's instructions. Informal review with the district is often available before the ARB hearing.
Effective rates by county
Rates below are ACS 2024 5-year median taxes paid divided by median home value, from Tax Foundation's 2026 compilation of those Census figures. A few sparsely populated counties lack a complete median; those rows show n/a.
| County | Median home value | Median taxes paid | Effective rate |
|---|---|---|---|
| Anderson | $185,300 | $1,702 | 0.92% |
| Andrews | $195,700 | $2,509 | 1.28% |
| Angelina | $163,500 | $1,775 | 1.09% |
| Aransas | $265,400 | $2,705 | 1.02% |
| Archer | $189,100 | $2,296 | 1.21% |
| Armstrong | $171,500 | $2,111 | 1.23% |
| Atascosa | $174,800 | $2,254 | 1.29% |
| Austin | $296,900 | $3,433 | 1.16% |
| Bailey | $105,300 | $1,601 | 1.52% |
| Bandera | $278,400 | $2,438 | 0.88% |
| Bastrop | $314,800 | $4,453 | 1.41% |
| Baylor | $103,100 | $1,288 | 1.25% |
| Bee | $111,300 | $1,615 | 1.45% |
| Bell | $241,000 | $3,476 | 1.44% |
| Bexar | $262,200 | $4,535 | 1.73% |
| Blanco | $483,500 | $4,510 | 0.93% |
| Borden | $108,900 | $460 | 0.42% |
| Bosque | $200,900 | $1,959 | 0.98% |
| Bowie | $173,000 | $2,037 | 1.18% |
| Brazoria | $301,600 | $5,001 | 1.66% |
| Brazos | $296,000 | $4,568 | 1.54% |
| Brewster | $227,000 | $2,574 | 1.13% |
| Briscoe | $90,300 | $981 | 1.09% |
| Brooks | $81,000 | $1,060 | 1.31% |
| Brown | $158,900 | $1,770 | 1.11% |
| Burleson | $191,000 | $1,816 | 0.95% |
| Burnet | $344,000 | $3,639 | 1.06% |
| Caldwell | $240,500 | $3,235 | 1.35% |
| Calhoun | $171,200 | $2,153 | 1.26% |
| Callahan | $145,500 | $1,318 | 0.91% |
| Cameron | $136,500 | $2,042 | 1.50% |
| Camp | $173,100 | $1,901 | 1.10% |
| Carson | $143,000 | $1,705 | 1.19% |
| Cass | $146,400 | $1,375 | 0.94% |
| Castro | $95,000 | $876 | 0.92% |
| Chambers | $329,500 | $3,474 | 1.05% |
| Cherokee | $169,300 | $1,963 | 1.16% |
| Childress | $125,400 | $1,496 | 1.19% |
| Clay | $171,500 | $2,182 | 1.27% |
| Cochran | $53,200 | $583 | 1.10% |
| Coke | $117,900 | $1,372 | 1.16% |
| Coleman | $92,500 | $1,252 | 1.35% |
| Collin | $475,600 | $7,521 | 1.58% |
| Collingsworth | $104,000 | $1,314 | 1.26% |
| Colorado | $209,800 | $2,204 | 1.05% |
| Comal | $427,200 | $4,833 | 1.13% |
| Comanche | $155,600 | $2,096 | 1.35% |
| Concho | $107,400 | $1,799 | 1.68% |
| Cooke | $240,400 | $2,864 | 1.19% |
| Coryell | $195,300 | $2,654 | 1.36% |
| Cottle | $59,300 | $680 | 1.15% |
| Crane | $129,400 | $1,346 | 1.04% |
| Crockett | n/a | $416 | 1.24% |
| Crosby | $80,900 | $1,480 | 1.83% |
| Culberson | $79,300 | $769 | 0.97% |
| Dallam | $151,400 | $1,736 | 1.15% |
| Dallas | $303,000 | $4,798 | 1.58% |
| Dawson | $103,400 | $1,677 | 1.62% |
| DeWitt | $170,900 | $1,469 | 0.86% |
| Deaf Smith | $121,300 | $1,801 | 1.48% |
| Delta | $164,300 | $1,563 | 0.95% |
| Denton | $437,200 | $7,055 | 1.61% |
| Dickens | $65,300 | $939 | 1.44% |
| Dimmit | $85,500 | $1,223 | 1.43% |
| Donley | $96,400 | $1,117 | 1.16% |
| Duval | $89,400 | $1,148 | 1.28% |
| Eastland | $134,800 | $1,459 | 1.08% |
| Ector | $200,200 | $2,538 | 1.27% |
| Edwards | n/a | $742 | 0.66% |
| El Paso | $180,400 | $3,660 | 2.03% |
| Ellis | $348,600 | $4,697 | 1.35% |
| Erath | $269,100 | $2,887 | 1.07% |
| Falls | $110,900 | $1,522 | 1.37% |
| Fannin | $233,700 | $2,529 | 1.08% |
| Fayette | $293,900 | $2,611 | 0.89% |
| Fisher | $78,600 | $1,359 | 1.73% |
| Floyd | $89,600 | $1,107 | 1.24% |
| Foard | $70,700 | $790 | 1.12% |
| Fort Bend | $374,500 | $6,965 | 1.86% |
| Franklin | $226,300 | $2,023 | 0.89% |
| Freestone | $168,000 | $1,580 | 0.94% |
| Frio | $107,700 | $1,670 | 1.55% |
| Gaines | $200,700 | $3,142 | 1.57% |
| Galveston | $314,600 | $4,442 | 1.41% |
| Garza | $77,800 | $1,220 | 1.57% |
| Gillespie | $460,700 | $4,496 | 0.98% |
| Glasscock | $245,200 | $1,346 | 0.55% |
| Goliad | $192,500 | $1,812 | 0.94% |
| Gonzales | $159,100 | $2,084 | 1.31% |
| Gray | $102,900 | $1,408 | 1.37% |
| Grayson | $248,400 | $3,146 | 1.27% |
| Gregg | $203,400 | $2,368 | 1.16% |
| Grimes | $237,400 | $2,414 | 1.02% |
| Guadalupe | $304,400 | $4,343 | 1.43% |
| Hale | $116,500 | $1,525 | 1.31% |
| Hall | $86,100 | $1,086 | 1.26% |
| Hamilton | $147,700 | $1,863 | 1.26% |
| Hansford | $124,800 | $2,261 | 1.81% |
| Hardeman | $81,900 | $848 | 1.04% |
| Hardin | $205,700 | $2,238 | 1.09% |
| Harris | $276,600 | $4,489 | 1.62% |
| Harrison | $180,400 | $1,758 | 0.97% |
| Hartley | $262,500 | $2,645 | 1.01% |
| Haskell | $98,700 | $1,140 | 1.16% |
| Hays | $399,800 | $6,649 | 1.66% |
| Hemphill | $205,700 | $2,390 | 1.16% |
| Henderson | $211,300 | $1,991 | 0.94% |
| Hidalgo | $140,900 | $2,279 | 1.62% |
| Hill | $179,200 | $2,078 | 1.16% |
| Hockley | $127,000 | $1,760 | 1.39% |
| Hood | $306,400 | $3,217 | 1.05% |
| Hopkins | $221,100 | $2,221 | 1.00% |
| Houston | $164,900 | $1,387 | 0.84% |
| Howard | $155,600 | $1,480 | 0.95% |
| Hudspeth | $64,000 | $801 | 1.25% |
| Hunt | $241,700 | $3,002 | 1.24% |
| Hutchinson | $119,100 | $1,602 | 1.35% |
| Irion | $204,400 | $1,424 | 0.70% |
| Jack | $251,200 | $2,453 | 0.98% |
| Jackson | $203,900 | $2,085 | 1.02% |
| Jasper | $136,400 | $1,326 | 0.97% |
| Jeff Davis | $226,200 | $1,365 | 0.60% |
| Jefferson | $169,500 | $2,600 | 1.53% |
| Jim Hogg | $129,400 | $1,258 | 0.97% |
| Jim Wells | $123,600 | $1,426 | 1.15% |
| Johnson | $285,900 | $3,557 | 1.24% |
| Jones | $96,500 | $1,535 | 1.59% |
| Karnes | $149,000 | $1,392 | 0.93% |
| Kaufman | $320,900 | $5,377 | 1.68% |
| Kendall | $512,700 | $5,656 | 1.10% |
| Kenedy | n/a | n/a | 0.81% |
| Kent | $122,200 | $835 | 0.68% |
| Kerr | $321,200 | $3,103 | 0.97% |
| Kimble | $201,300 | $2,559 | 1.27% |
| King | $52,100 | $564 | 1.08% |
| Kinney | $82,000 | $1,158 | 1.41% |
| Kleberg | $161,300 | $2,369 | 1.47% |
| Knox | $77,300 | $1,237 | 1.60% |
| La Salle | $97,800 | $1,434 | 1.47% |
| Lamar | $200,700 | $1,748 | 0.87% |
| Lamb | $82,400 | $919 | 1.12% |
| Lampasas | $250,400 | $2,929 | 1.17% |
| Lavaca | $228,300 | $2,041 | 0.89% |
| Lee | $267,800 | $2,584 | 0.96% |
| Leon | $186,400 | $1,283 | 0.69% |
| Liberty | $181,700 | $2,133 | 1.17% |
| Limestone | $164,200 | $1,953 | 1.19% |
| Lipscomb | $124,300 | $1,748 | 1.41% |
| Live Oak | $159,200 | $1,525 | 0.96% |
| Llano | $356,500 | $2,658 | 0.75% |
| Loving | n/a | n/a | n/a |
| Lubbock | $214,100 | $3,241 | 1.51% |
| Lynn | $147,300 | $2,604 | 1.77% |
| Madison | $176,200 | $1,726 | 0.98% |
| Marion | $101,500 | $749 | 0.74% |
| Martin | $174,800 | $1,587 | 0.91% |
| Mason | $293,600 | $2,461 | 0.84% |
| Matagorda | $172,900 | $2,328 | 1.35% |
| Maverick | $158,700 | $1,976 | 1.25% |
| McCulloch | $150,500 | $1,494 | 0.99% |
| McLennan | $243,600 | $3,471 | 1.42% |
| McMullen | $97,100 | $400 | 0.41% |
| Medina | $239,600 | $3,165 | 1.32% |
| Menard | $108,500 | $2,111 | 1.95% |
| Midland | $312,700 | $3,832 | 1.23% |
| Milam | $189,800 | $1,875 | 0.99% |
| Mills | $223,700 | $1,740 | 0.78% |
| Mitchell | $85,800 | $1,599 | 1.86% |
| Montague | $206,400 | $1,902 | 0.92% |
| Montgomery | $346,200 | $5,268 | 1.52% |
| Moore | $152,600 | $1,985 | 1.30% |
| Morris | $120,400 | $1,329 | 1.10% |
| Motley | $88,000 | $904 | 1.03% |
| Nacogdoches | $169,200 | $1,399 | 0.83% |
| Navarro | $172,600 | $2,075 | 1.20% |
| Newton | $103,100 | $846 | 0.82% |
| Nolan | $96,300 | $1,475 | 1.53% |
| Nueces | $208,800 | $3,330 | 1.59% |
| Ochiltree | $134,400 | $1,906 | 1.42% |
| Oldham | $162,800 | $1,780 | 1.09% |
| Orange | $173,400 | $2,152 | 1.24% |
| Palo Pinto | $198,000 | $2,204 | 1.11% |
| Panola | $158,100 | $1,242 | 0.79% |
| Parker | $375,900 | $5,249 | 1.40% |
| Parmer | $146,700 | $1,872 | 1.28% |
| Pecos | $165,700 | $1,707 | 1.03% |
| Polk | $184,800 | $1,661 | 0.90% |
| Potter | $147,300 | $2,145 | 1.46% |
| Presidio | $121,300 | $1,506 | 1.24% |
| Rains | $241,100 | $2,458 | 1.02% |
| Randall | $238,800 | $3,610 | 1.51% |
| Reagan | $171,500 | $1,579 | 0.92% |
| Real | $112,500 | $1,207 | 1.07% |
| Red River | $121,500 | $1,224 | 1.01% |
| Reeves | $118,000 | $1,271 | 1.08% |
| Refugio | $99,000 | $1,458 | 1.47% |
| Roberts | $161,500 | $1,786 | 1.11% |
| Robertson | $185,900 | $1,882 | 1.01% |
| Rockwall | $415,500 | $6,396 | 1.54% |
| Runnels | $109,300 | $1,498 | 1.37% |
| Rusk | $171,300 | $1,793 | 1.05% |
| Sabine | $153,100 | $1,260 | 0.82% |
| San Augustine | $99,900 | $676 | 0.68% |
| San Jacinto | $209,300 | $2,066 | 0.99% |
| San Patricio | $192,400 | $2,866 | 1.49% |
| San Saba | $168,700 | $1,513 | 0.90% |
| Schleicher | $122,700 | $1,532 | 1.25% |
| Scurry | $113,800 | $1,445 | 1.27% |
| Shackelford | $174,800 | $2,004 | 1.15% |
| Shelby | $101,500 | $1,024 | 1.01% |
| Sherman | $146,900 | $2,531 | 1.72% |
| Smith | $240,700 | $2,804 | 1.16% |
| Somervell | $289,500 | $2,634 | 0.91% |
| Starr | $95,100 | $1,083 | 1.14% |
| Stephens | $110,200 | $1,633 | 1.48% |
| Sterling | $147,000 | $1,894 | 1.29% |
| Stonewall | $48,600 | $872 | 1.79% |
| Sutton | $155,700 | $1,907 | 1.22% |
| Swisher | $86,300 | $1,487 | 1.72% |
| Tarrant | $323,900 | $5,334 | 1.65% |
| Taylor | $198,600 | $2,728 | 1.37% |
| Terrell | $137,500 | $1,259 | 0.92% |
| Terry | $105,400 | $1,779 | 1.69% |
| Throckmorton | $89,500 | $1,148 | 1.28% |
| Titus | $174,000 | $2,096 | 1.20% |
| Tom Green | $197,000 | $2,532 | 1.29% |
| Travis | $523,000 | $7,727 | 1.48% |
| Trinity | $119,500 | $1,264 | 1.06% |
| Tyler | $157,300 | $1,404 | 0.89% |
| Upshur | $167,800 | $1,993 | 1.19% |
| Upton | $109,000 | $1,177 | 1.08% |
| Uvalde | $150,800 | $2,173 | 1.44% |
| Val Verde | $164,600 | $2,354 | 1.43% |
| Van Zandt | $222,100 | $2,298 | 1.03% |
| Victoria | $209,900 | $3,061 | 1.46% |
| Walker | $226,900 | $2,669 | 1.18% |
| Waller | $318,700 | $4,046 | 1.27% |
| Ward | $150,700 | $965 | 0.64% |
| Washington | $288,100 | $3,143 | 1.09% |
| Webb | $189,900 | $3,421 | 1.80% |
| Wharton | $189,900 | $2,881 | 1.52% |
| Wheeler | $106,100 | $1,470 | 1.39% |
| Wichita | $153,700 | $2,522 | 1.64% |
| Wilbarger | $89,400 | $1,432 | 1.60% |
| Willacy | $73,600 | $1,240 | 1.68% |
| Williamson | $447,000 | $7,205 | 1.61% |
| Wilson | $321,300 | $3,928 | 1.22% |
| Winkler | $148,200 | $1,119 | 0.76% |
| Wise | $304,900 | $3,466 | 1.14% |
| Wood | $216,500 | $1,900 | 0.88% |
| Yoakum | $182,600 | $1,715 | 0.94% |
| Young | $175,800 | $1,957 | 1.11% |
| Zapata | $97,100 | $920 | 0.95% |
| Zavala | $98,800 | $1,512 | 1.53% |
Sources
- Texas Comptroller: Property Tax Exemptions (no state property tax; school-district residence homestead exemption of $140,000 under Tax Code s. 11.13(b); additional $60,000 school exemption for age 65 or older or disabled under s. 11.13(c); local-option homestead exemption of up to 20%; $3,000 county farm-to-market or flood-control exemption; 100% homestead exemption for certain 100% disabled veterans under s. 11.131)
- Texas Comptroller: Appraisal and Tax Limitations (homestead appraisal cap of 10% plus new improvements under Tax Code s. 23.23; school-tax ceiling for age 65 or older or disabled under s. 11.26)
- Texas Comptroller: Property Tax Law Deadlines (January 1 valuation date; taxes generally delinquent February 1 if the bill was mailed by January 10; split-payment dates of November 30 and June 30; homestead appraisal notices around April 1)
- Texas Comptroller: Appraisal Protests and Appeals
- Tax Foundation, Property Taxes by State and County, 2026 (published March 16, 2026; county median housing value, median real estate taxes paid, and statewide rankings from the US Census Bureau American Community Survey 2024 5-year estimates)
Common questions
What is the Texas school homestead exemption in 2026?
The Comptroller's exemptions page states that Tax Code section 11.13(b) requires school districts to provide a $140,000 residence homestead exemption, plus $60,000 more for owners who are 65 or older or disabled.
Is there a cap on how fast my Texas homestead assessment can rise?
Yes. For a qualifying homestead, appraised value generally cannot increase more than 10% per year plus new improvements (Tax Code s. 23.23).