Publication 98‑1070 is the Texas Comptroller’s guide to Residence Homestead Exemptions, which reduce or eliminate property tax liability for certain qualifying homeowners. It is based on Texas Tax Code Chapter 11 and applies to school districts, cities, counties, and special districts Texas Comptroller of Public Accounts+1.an affidavit establishing ownership of interest in the property;
What is a Residence Homestead Exemption?
A residence homestead exemption removes part or all of a property’s appraised value from taxation for property tax purposes. It is available to eligible Texas residents who meet specific criteria, such as age, disability, or service-connected status Texas Comptroller of Public Accounts.
How to Use
- Eligibility: Must be a Texas resident with a qualifying homestead (primary residence).
- Application: File with the taxing unit (school district, city, county, etc.) before the annual property tax filing deadline.
- Documentation: Provide proof of age, disability, veteran status, or other qualifying criteria.
You can view the full PDF of Comptroller 98‑1070 on the Texas Comptroller’s website for detailed tables, examples, and statutory references: Comptroller of Public Accounts — Property Tax Residential Homestead Exemptions 2025
