Texas Guides / Inheritance
The homestead exemption for heirs in Texas
Quick answer
Yes. If you inherited the home and live in it, you can claim the residence homestead exemption even if the house is still in your late mother's or father's name. Texas law treats you as the sole owner for the exemption, so you get the full amount ($140,000 of value off school district taxes). Heirs who don't live there don't have to sign. File Form 50-114 and the Form 50-114-A heir affidavit with your county appraisal district, generally by April 30.
Who this guide is for
- You live in a home you inherited, and it's still in the name of a parent or relative who died.
- You pay the taxes on an inherited house and want to know why they went up, or how to lower them.
- Siblings or cousins also inherited, and you're not sure whether they have to sign.
- You're 65 or older, or disabled, and live in an inherited home.
Not for you if…
- You don't live in the inherited home: the homestead exemption only covers your principal residence.
- You want the house put in your name in the county records: the exemption doesn't change title. See the heirs' property guide or talk to a lawyer.
- You already owe several years of back taxes or were sued over taxes: contact free legal aid today.
Across Texas, many people keep living in their parents' home after they die, and the house stays in Dad's or Mom's name. Nobody re-files for the homestead exemption, so the taxes on the inherited house climb. The good news: since 2019, Texas law lets the heir who lives there claim the full exemption without first putting the house in their name and without signatures from siblings who live elsewhere.
What the homestead exemption is
The residence homestead exemption removes part of your home's value before property taxes are calculated. Less taxable value means a smaller tax bill. It applies to the home you occupy as your principal residence, along with up to 20 acres used for living there (Tax Code §11.13(j)).
These are the main amounts in the statute, confirmed against the Texas Comptroller's January 2026 summary table:
| Exemption | Who grants it | Amount |
|---|---|---|
| General homestead (§11.13(b)) | School districts (mandatory) | $140,000 of appraised value |
| Age 65 or older, or disabled (§11.13(c)) | School districts (mandatory) | An additional $60,000 |
| Local-option general homestead (§11.13(n)) | City, county, school or special district, if adopted | Up to 20% of value, at least $5,000 |
| Local-option 65+ or disabled (§11.13(d)) | City, county, school or special district, if adopted | Amount set by the unit, at least $3,000 |
| Farm-to-market roads or flood control (§11.13(a)) | Counties that collect that tax | $3,000 |
Owners who are 65 or older, or disabled, also get a school tax ceiling: in general, the school district can't raise the total school tax on the homestead above what it was in the first year you qualified (Tax Code §11.26). When the Legislature compresses school tax rates, the ceiling can go down too.
The heir rule: no siblings' signatures needed
In 2019 the Texas Legislature passed SB 1943 to help families holding heir property. The official bill analysis cites a University of Texas School of Law survey of 1,200 homeowners in colonias and similar informal subdivisions in Central and South Texas: 89 percent had no will (SB 1943 analysis). That's why so many homes remain in the name of someone who has died.
The law does four important things:
- Defines heir property. Real property acquired by will, transfer on death deed or intestacy, whether or not the owners' interests are recorded, where at least one owner claims it as a homestead (Tax Code §1.04(20)).
- Treats you as the sole owner. Normally a one-third owner gets one-third of the exemption. A qualifying heir who lives there is considered the sole owner and gets the full exemption (§11.13(h) and §11.41(c)).
- Bans requiring a recorded deed. The application can't require you to provide a deed recorded in the county records (§11.43(o-1)).
- Requires signatures only from heirs who live there. If another heir also occupies the home as their principal residence, they sign an affidavit authorizing your application. Heirs living elsewhere don't sign (§11.43(o-2)).
Forms and documents
The Texas Comptroller publishes the forms in English and Spanish. You file them with your county, not with the Comptroller.
| What | What it's for |
|---|---|
| Form 50-114 (Spanish: 50-114-S) | The homestead application. In Section 3, mark that the property is heir property and say whether other heirs live there. |
| Form 50-114-A (Spanish: 50-114-A-S) | The affidavits. You sign the one for an applicant claiming an ownership interest, including heir property. Each other heir who lives there signs the authorization affidavit. All are notarized. |
| Death certificate | A copy for the prior owner. |
| Utility bill | The most recent electric, water or gas bill for the property. |
| Texas driver's license or ID | A copy, showing the home's address (§11.43(j) and (n)). |
| Court record citation, if any | If there was a probate or other case about the home, list it (§11.43(o)(4)). |
The law also requires the Comptroller to publish heir information (Tax Code §5.061): the list of exemptions, how to apply, which documents to provide, where to find free legal help and how to record your interest with the county. That content currently appears in the "Inherited Residence Homestead" section of the Comptroller's exemptions page. We did not find a separate Spanish pamphlet (checked October 2026).
Deadlines and late applications
- Qualification date: eligibility is based on your situation on January 1 of the tax year (§11.42(a)). If you were living in the inherited home on January 1, you qualify that year.
- Regular deadline: file before May 1, meaning by April 30 (§11.43(d)). The chief appraiser may extend it by up to 60 days for good cause, in writing.
- Late application: you can file up to two years after the delinquency date for the taxes (§11.431). Taxes become delinquent if unpaid before February 1 of the following year (§31.02). If you already paid, you get a refund of the exempted amount.
- One-time filing: you don't re-file every year. The exemption stays until ownership or your eligibility changes (§11.43(c)). If you move out, notify the district in writing before May 1 (§11.43(g)).
Step by step
- Find your appraisal district in the Comptroller's directory. Most have a property search where you can see whether the home already has a homestead exemption.
- Gather the papers: the death certificate, the latest utility bill and your Texas license or ID with the home's address. Update your license address first if needed.
- Complete Form 50-114. Check the general residence homestead and, if it applies, age 65 or older or disabled. In Section 3, mark that you're not on the deed and that the property is heir property.
- Complete the Form 50-114-A heir affidavit and sign it in front of a notary. Any other heir who lives in the home signs the authorization affidavit before a notary.
- File everything with the appraisal district in person, by mail, or online if your district allows it. Keep copies and the filing date. If you're filing late, check "yes" for a late application and list the tax years.
- If the district asks for more information, respond within 30 days or the application will be denied. Check your next notice of appraised value or tax bill to confirm the exemption.
A worked example
The Comptroller's own example: if your home is appraised at $300,000 and you qualify for the $140,000 exemption, you pay school taxes as if the home were worth $160,000.
| Heir under 65 | Heir 65 or older | |
|---|---|---|
| Appraised value | $300,000 | $300,000 |
| General school exemption | minus $140,000 | minus $140,000 |
| 65-or-older exemption | Does not apply | minus $60,000 |
| Taxable value for school taxes | $160,000 | $100,000 |
What if you inherited only one of three shares? Without the heir rule, the exemption would be multiplied by your share: $140,000 divided by 3 is about $46,667. With the rule (§11.41(c)), you get the full $140,000.
Your dollar savings depend on your school district's tax rate, which changes each year, and your city or county may offer extra exemptions. Ask your appraisal district.
For help with the paperwork, see free legal help in Texas. Before paying anyone to "fix papers," read why a notary is not a lawyer in Texas. More guides at Texas guides.
Costs and timing
| Step | Cost | Approximate time | Where |
|---|---|---|---|
| Apply with Form 50-114 | The official form lists no filing fee | Varies by district | Your county appraisal district |
| Notarize the Form 50-114-A affidavit | The statute sets up to $10 for an oath with certificate and seal (the Secretary of State may adjust it for inflation) | A few minutes | Any notary public |
| Copy of the death certificate | Varies | Varies | County or state vital records office |
| Answer a request for more information | Free | 30 days (the district may add 15 for good cause) | Appraisal district |
| Get free legal help | Free if you qualify by income | Varies by organization | Free legal help in Texas |
Notary fee: Government Code §406.024. 30-day deadline: Form 50-114 and Tax Code §11.45. Costs and times can change; confirm with each office.
The law and official forms
The law
- Texas Tax Code §11.13: creates the residence homestead exemption: $140,000 of value off school taxes, $60,000 more for owners 65 or older or disabled, and makes a qualifying heir the sole recipient of the exemption.
- Texas Tax Code §1.04(20) and (21): defines heir property: acquired by will, transfer on death deed or intestacy, whether or not the owners' interests are recorded.
- Texas Tax Code §11.41(c): treats a qualifying heir property owner as the sole owner, so the exemption isn't cut down to the heir's fractional share.
- Texas Tax Code §11.43(o), (o-1) and (o-2): lists the documents an heir must provide, bars requiring a recorded deed, and requires an authorizing affidavit only from other heirs who also live in the home.
- Texas Tax Code §11.431: allows a late homestead application up to two years after the tax delinquency date, with a refund of taxes already paid.
- Texas Tax Code §11.26: caps (the tax ceiling) school taxes on the homestead of an owner 65 or older or disabled; a qualifying heir counts as the sole owner (subsection p).
- Texas Tax Code §11.49: granting or denying an heir's exemption does not affect or transfer legal title.
- Texas Tax Code §5.061: requires the Comptroller to publish information to help heir property owners apply for the homestead exemption.
Official forms
- Form 50-114, Residence Homestead Exemption Application: official Texas Comptroller form. Spanish: Form 50-114-S.
- Form 50-114-A, Residence Homestead Exemption Affidavits: includes the heir's affidavit and the affidavit for other heirs who live in the home. Signed before a notary. Spanish: Form 50-114-A-S.
- Forma 50-114-S (Spanish application): Spanish version of Form 50-114.
- Forma 50-114-A-S (Spanish affidavits): Spanish version of Form 50-114-A.
- Appraisal district directory by county: find your county's office.
When to call a lawyer
- A sibling or other heir claims the house is theirs alone, or refuses to sign the affidavit even though they live there too.
- You owe more than two years of taxes or were served with a tax lawsuit.
- The appraisal district denied the exemption and you don't understand why.
- Someone offers to buy “your share” of the family home.
- You want to put the house in your name in the county records (through an affidavit of heirship, a will or probate).
- Your parent lived in Mexico or was not a U.S. resident and left property in Texas.
Find free legal help or check a lawyer at texasbar.com.
Frequently asked questions
How do I apply for the homestead exemption if the house is in my mom's name?
Fill out Form 50-114 (or 50-114-S in Spanish) and check that the property is heir property. Attach the notarized Form 50-114-A heir affidavit, a copy of your mother's death certificate, the most recent utility bill for the house, and your Texas driver's license or ID showing the home's address. File it with your county appraisal district. You don't need to put the house in your name first.
Do my siblings have to sign for me to get the homestead exemption?
Only if they also live in the home as their principal residence. Each of them then signs a notarized affidavit authorizing you to apply. Siblings who live elsewhere don't sign anything (Tax Code §11.43(o-2)).
Do I get the full exemption or just my share?
The full exemption. Even if you inherited only part of the house, a qualifying heir who lives there is treated as the sole owner for the exemption (Tax Code §11.13(h) and §11.41(c)).
Is the homestead exemption form available in Spanish?
Yes. The Texas Comptroller publishes the application in Spanish (Form 50-114-S) and the affidavits in Spanish (Form 50-114-A-S). You file them with your county appraisal district, not with the Comptroller.
Do I file with the tax office or the appraisal district?
With the appraisal district in the county where the house is. The tax assessor-collector's office collects taxes, but it doesn't approve exemptions.
I missed the deadline. Can I still apply?
Yes. You can file up to two years after the delinquency date for that year's taxes, which is generally February 1 of the following year. If you already paid, the collector refunds the difference without a separate refund request (Tax Code §11.431).
Does the homestead exemption put the house in my name?
No. The exemption only lowers taxes. It doesn't change who owns the property or transfer title (Tax Code §11.49). To record your interest in the county, you'll need other steps, such as an affidavit of heirship or probate.
I'm 65 and live in the inherited home. Do I get more?
Yes. If you're 65 or older, or disabled, you get another $60,000 off school taxes on top of the $140,000, plus a school tax ceiling. Check that box on Form 50-114.
Nuestras Tierras, https://nuestrastierras.org/en/texas/guides/heir-homestead-exemption/. Updated: 2026-10-23. Legal review: pending. General information, not legal advice.