Property Search
Advanced Search

Enter Title

Residential Exemptions
These are the exemptions available for residential properties:

Homestead Exemptions

Homestead exemptions are granted on one piece of property, which is the owner’s principal place of residence. There are nine types of homestead exemptions:
  1. General Residential Homestead Exemption

    Application must be made to receive this exemption. The applicant must own and occupy the residence on January 1 of the year for which they are making application. Every school district is required to exempt up to $25,000 of the assessed value. Other taxing jurisdiction may, at their option, grant a percentage homestead exemption up to and including 20%. There are a few other jurisdictions (25) in Montgomery County who granted optional homestead exemptions in 2015. An owner qualifying for a general homestead exemption may also qualify for one or more of eight other residential exemptions.
  2. Disabled Person Exemption

    Application must be made to receive this exemption. The property owner must be 100% disabled. The Property Tax Code gives the definition of disabled as “under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance.” The owner qualifies for this exemption effective January 1 of any year in which they become 100% disabled. Applicants must provide either a copy of their Social Security awards letter or a current statement from their doctor stating that they are 100% disabled and unable to hold any type employment. Every school district is required to exempt up to $10,000 of the assessed value; and to place a freeze ceiling on their tax amount. 59 of the other jurisdictions in Montgomery County give an optional disabled person exemption. Montgomery County and the City of Conroe elected to place a freeze ceiling on accounts with a disabled person exemption. If a person had a disability exemption in 2004, whatever tax amount they paid for 2004 is their freeze ceiling for the 2005-tax year. Montgomery County does not grant a disabled person exemption, even though they are granting the freeze. Lone Star College District elected to place a freeze ceiling on accounts with a disabled person exemption beginning with the 2006 tax year.
  3. Age 65 or Older Exemption

    In some cases application must be made to receive this exemption. If the Appraisal District has the property owner’s date of birth in their records, the exemption is automatic on their homestead property. The owner qualifies for this exemption effective January 1 of any year in which he or she turns 65 or purchases a residence after they are already 65 or older. Every school district is required to exempt up to $10,000 of the assessed value; and to place a freeze ceiling on their tax amount. Conroe ISD grants an over-65 exemption of $15,000 (the extra $5,000 falls under the optional category). 77 jurisdictions in Montgomery County give an optional over-65 exemption, and Montgomery County, the City of Conroe and Lone Star College District elected to place a freeze ceiling on accounts with an over-65 exemption.
  4. Surviving Spouse of individual who qualified for Age 65 or Older Exemption

    A surviving spouse may qualify for this exemption if: (1) the deceased spouse died in a year in which he or she qualified for the exemption; (2) surviving spouse was 55 years of age or older when the spouse died; and (3) the property was their residence homestead when the spouse died and remains the surviving spouse’s residence homestead.
  5. 100% Disabled Veteran’s Homestead Exemption

    Section 11.131 was added to the Property Tax Code effective January 1, 2009. As a result of this legislation, the homestead property of some disabled veterans is 100% exempt from property taxes. There is a two-step qualification process for this exemption: (1) the applicant must “receive from the United States Department of Veterans Affairs or its successor 100 percent disability compensation due to a service-connected disability”, and (2) must receive a rating of 100 percent disabled or be designated individually unemployable by the VA. This exemption applies to all taxing jurisdictions.
  6. Surviving Spouse of Disabled Veteran who Qualified for the 100% Disabled Veteran’s Exemption

    A surviving spouse may qualify for this exemption if (1) they were married to a disabled veteran who would have qualified for the 100% Disable Veteran’s Homestead Exemption at the time of the veteran’s death; (2) the surviving spouse has not remarried since the death of the disabled veteran; and (3) the property was the surviving spouse’s residence homestead when the disabled veteran died and it remains their residence homestead. Applicant must provide a copy of death certificate and current VA letter identifying him/her as surviving spouse and stating that the deceased veteran had a service-connected disability of 100% at the time of his/her death. This exemption applies to all taxing jurisdictions.
  7. Donated Residence Homestead of Partially Disabled Veteran

    This exemption may be granted for a disabled veteran with a service-connected disability rating less than 100% if their residence homestead was donated to them by a charitable organization at no cost to the disabled veteran. This exemption applies to all taxing jurisdictions.
  8. Surviving Spouse of Disabled Veteran who Qualified for the Donated Residence Homestead Exemption

    A surviving spouse may qualify for this exemption if (1) they were married to a disabled veteran who qualified for the Donated Residence Homestead Exemption at the time of the veteran’s death; (2) the surviving spouse has not remarried since the death of the disabled veteran; and (3) the property was the surviving spouse’s residence homestead when the disabled veteran died and it remains their residence homestead. Applicant must provide a copy of death certificate and current VA letter identifying him/her as surviving spouse. This exemption applies to all taxing jurisdictions.
  9. Surviving Spouse of Member of Armed Forces Killed in Action

    A person may qualify for this exemption if (1) they are the surviving spouse of a member of the United States armed services who was killed in action and (2) they have not remarried since the death of the member of the armed services. This exemption exempts 100% of the surviving spouse’s residence homestead property. Applicant must provide a copy of death certificate and current VA letter identifying him/her as surviving spouse. This exemption applies to all taxing jurisdictions.
A person cannot have both the disabled person exemption and the over-65 exemption. The over-65 exemption is more advantageous because more entities grant the over-65 and in some cases where the entity grants both exemptions, the over-65 is a higher amount.
What kinds of Homestead Exemptions are Available?

DISCLAIMER

Every effort has been made to offer the most current and correct information possible on these pages. The information included on these pages has been compiled by County staff from a variety of sources, and is subject to change without notice. The Montgomery Central Appraisal District makes no warranties or representations whatsoever regarding the quality, content, completeness, accuracy or adequacy of such information and data. The Montgomery Central Appraisal District reserves the right to make changes at any time without notice. Original records may differ from the information on these pages. Verification of information on source documents is recommended. By using this application, you assume all risks arising out of or associated with access to these pages, including but not limited to risks of damage to your computer, peripherals, software and data from any virus, software, file or other cause associated with access to this application. The Montgomery Central Appraisal District shall not be liable for any damages whatsoever arising out of any cause relating to use of this application, including but not limited to mistakes, omissions, deletions, errors, or defects in any information contained in these pages, or any failure to receive or delay in receiving information.