Texas property tax

    Texas homestead exemption calculator, with the 10% appraisal cap.

    Estimate your annual savings from the homestead exemption that reduces taxable value, see the dollar savings at the rate per $100, and check how the 10% homestead appraisal cap limits annual appraised-value increases.

    Quick answer

    A qualified Texas residence homestead exemption reduces taxable value before the rate is applied. The dollar savings equal the exemption divided by 100, times the rate per $100. Separately, the 10% homestead appraisal cap limits how much the appraised value can rise each year, plus the value of any new improvements. Exemption amounts vary by taxing unit, so use the figure your appraisal district or the question gives.

    What it does
    Lowers taxable value

    The exemption is subtracted from appraised value before the rate is applied.

    Texas rate unit
    Per $100

    Savings equal the exemption divided by 100, multiplied by the rate per $100.

    10% appraisal cap
    10% per year

    A homestead's appraised value cannot rise more than 10% per year, plus new improvements.

    Eligibility
    Primary residence

    The exemption and the cap apply only to a qualified homestead, not rentals or land.

    Calculator

    See what the homestead exemption takes off your taxable value.

    Use the appraised value from your county appraisal district. For a homestead this is already limited by the 10% appraisal cap.

    Enter the exemption amount the question or your appraisal district gives. Texas homestead exemption amounts vary by taxing unit (school district, county, special districts).

    Texas combines tax rates from each taxing unit into a rate per $100 of value.

    Enter last year's appraised value to see how much the 10% homestead appraisal cap can shield. Leave blank for exemption savings only.

    Texas note: the homestead exemption reduces the taxable value of a qualified primary residence before the rate is applied. A separate 10% homestead appraisal cap limits how much the appraised value can rise each year (plus the value of new improvements). Texas has no state income tax and no statewide real estate transfer tax.
    Estimated annual homestead savings
    $3,080.00
    $140,000 in exemption cuts your tax at this appraised value from $7,700.00 to $4,620.00 this year.
    Appraised valueFrom the appraisal district (after any 10% cap)
    $350,000
    Homestead exemptionSubtracted from appraised value
    - $140,000
    Taxable value$350,000 minus the exemption
    $210,000
    Tax without exemption$350,000 / 100 x 2.2
    $7,700.00
    Annual savingsTax without the exemption minus tax with it
    $3,080.00
    Exam note

    The homestead exemption reduces taxable value, not the tax dollar-for-dollar. Its dollar savings equal the exemption divided by 100, multiplied by the rate per $100. The 10% appraisal cap is a separate protection that limits how fast appraised value can rise.

    Save it

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    How the exemption reduces taxable value

    The homestead exemption is subtracted from the appraised value to produce the taxable value, and the rate per $100 is applied to that taxable value. Exemption amounts in Texas vary by taxing unit, so a school district exemption, a county exemption, and special-district exemptions can each reduce the taxable value differently. Use the figure the question gives.

    Exemption math versus your real bill

    This page focuses on the exemption savings itself. For a full property tax bill with the per-$100 rate and a mills mode, use the Texas property tax calculator. A live bill combines several taxing units and any additional exemptions you qualify for.

    Texas homestead exemption and cap concepts
    ItemAmountApplies to
    Homestead exemption (reduces taxable value)Varies by unitSubtracted from appraised value before the rate
    School district homestead exemptionIllustrativeReduces taxable value for school district taxes
    County / special-district exemptionsIllustrativeMay add further reductions, set locally
    10% homestead appraisal cap10% / yearLimits annual appraised-value increase for a homestead
    Over-65 and disability exemptionsAdditionalExtra reductions for qualifying homeowners
    Confirm current amounts with your appraisal district

    Texas homestead exemption amounts and qualifying rules are set by the Legislature and applied by each taxing unit, so the dollar figures change over time and differ by county and school district. Use the exemption amount the exam question gives, and for a real property confirm the current amounts with your county appraisal district and the Texas Comptroller.

    Official references

    Where the figures come from.

    The homestead exemption rules and the 10% appraisal cap come from the Texas Tax Code and the Texas Comptroller. Exemption amounts are set per taxing unit, so confirm the current amounts with your county appraisal district before relying on them for a specific property.

    How does the Texas homestead exemption work?+

    A residence homestead exemption reduces the taxable value of a qualified primary residence before the tax rate is applied, which lowers the tax bill. The exemption is subtracted from the appraised value, and the remaining taxable value is taxed at the rate per $100. Exemption amounts vary by taxing unit (school district, county, and special districts).

    How much do you save with a Texas homestead exemption?+

    The dollar savings equal the exemption amount divided by 100, multiplied by the rate per $100 of value. For example, the $140,000 school-district residence homestead exemption at a rate of $2.20 per $100 saves about $3,080 per year. The exemption is not a dollar-for-dollar tax credit; it reduces the taxable value, and exemption amounts vary by taxing unit.

    What is the 10% homestead appraisal cap in Texas?+

    The 10% homestead appraisal cap limits how much the appraised value of a qualified residence homestead can increase in a single year. The capped appraised value cannot rise more than 10% over the prior year's appraised value, plus the value of any new improvements, even when market value rises faster. It is a separate protection from the homestead exemption.

    Is the 10% cap the same as the Texas homestead exemption?+

    No. The Texas 10% homestead appraisal cap limits certain annual appraised-value increases after the property qualifies as a residence homestead. The homestead exemption is different: it reduces taxable value before the tax rate is applied. The Texas exam can test both, so keep the cap, exemption, and creditor-protection concepts separate.

    Does the homestead exemption apply to a rental property?+

    No. The residence homestead exemption and the 10% appraisal cap apply only to a qualified primary residence. They do not apply to rental property, second homes, or raw land.

    Are there additional Texas homestead exemptions?+

    Yes. Qualifying homeowners may receive additional exemptions, such as exemptions for homeowners age 65 or older and for homeowners with disabilities, on top of the general residence homestead exemption. Confirm the amounts and eligibility with your county appraisal district.

    Studying for the exam?

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    Sources reviewed 2026: Texas Comptroller residence homestead exemption guidance, Texas Tax Code Ch. 11 (exemptions) and Sec. 23.23 (the 10% homestead appraisal cap). Exemption amounts are set per taxing unit and can change, so verify the current figures with your county appraisal district. This page is for planning and exam preparation, not legal or tax advice.