If you inherited a home in Texas and live in it as your primary residence, you can qualify for the full homestead exemption even if your name isn’t on the deed yet — this is called an heir property exemption.
Who Qualifies
You can claim the exemption if:
- You inherited the property via will, intestacy (no will), or transfer-on-death deed.
- You occupy the property as your principal residence.
- You can prove ownership, even if it’s not recorded in the deed.
Texas law under Senate Bill 1943 (2019) ensures heirs receive 100% of the homestead exemption, regardless of ownership share or multiple co-owners.
Required Forms
- Form 50-114 – Residence Homestead Exemption Application.
- Form 50-114-A – Affidavit for Heir Property Owners (notarized).
Application Steps
- Complete Form 50-114:
- In Section 3, mark “Yes” for “Is the property for which this application is submitted an heir property?”
- Sign and notarize Form 50-114-A:
- State your ownership interest (percentage if known).
- If multiple heirs live there, attach their notarized affidavits authorizing you to apply.
- Attach supporting documents:
- Copy of the prior owner’s death certificate.
- Recent utility bill showing your name or residence.
- Court citations (probated will, divorce decree, etc.) if available.
- Submit to your county appraisal district:
- File between Jan. 1 and April 30 of the year for which you’re claiming the exemption.
- File online or by mail — no fee.
Important Notes
- No recorded deed required: Texas law allows you to claim the exemption even if the deed hasn’t been updated.
- Affidavit of heirship (Form 53-111-A) is not required to apply for the homestead exemption, but you may file it with the county clerk to establish ownership.
- If you are age 65 or older or have a qualifying disability, you may also use the Form 50-114-A affidavit for those categories.
For forms and filing instructions, visit the Texas Comptroller’s website or your county’s appraisal district office.
