Homestead Exemptions

Homestead Exemptions

A homestead exemption is a legal provision that can help you pay less taxes on your home. If you own and occupy your home as of January 1st of the year, you may be eligible for the general residential homestead exemption. In limited circumstances, property owners may be eligible to claim an exemption early if the property’s previous owner did not have an exemption on the property. Exemptions are also available for disabled veterans, seniors over the age of 65, people with qualifying disabilities, and some surviving spouses. 

To Apply

Exemption applications can be submitted by mail, online, or at our office:

109 Gladstell
Conroe, Texas 77301

Action on your application will occur within 90 days from the date it is received. In the event that you do not qualify, you will be notified and offered an opportunity to protest this decision.

To learn more about a homestead exemption, click an item below:

General Residential Homestead Exemption

An 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 an application. Every school district is required to exempt up to $25,000 of the assessed value. Other taxing jurisdictions may, at their option, grant a percentage homestead exemption up to and including 20%. An owner qualifying for a general homestead exemption may qualify for multiple exemptions.

Disabled Person Exemption

An 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.” Defined as the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment(s) which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. The owner qualifies for this exemption effective January 1 of any year in which they become 100% disabled. Applicants must provide proof of income through disability insurance. Documentation can be in the form of a Social Security awards letter, disability retirement insurance letter from other organizations, or a physician’s statement (provided by the district and sent to the district 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. Montgomery County, Lone Star College, and the City of Conroe elected to place a freeze ceiling on accounts with a disabled person exemption. The freeze will be applied in the tax year that the property owner qualifies for both disabled person and homestead exemptions. There are other jurisdictions in Montgomery County may give an optional disabled person exemption.

Age 65 or Older Exemption

A property owner qualifies for the over 65 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. Other jurisdictions in Montgomery County can elect to give an optional over-65 exemption, and Montgomery County, the City of Conroe, City of Roman Forest and Lone Star College District have elected to place a freeze ceiling on accounts with an over-65 exemption.

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.

100% Disabled Veteran’s Homestead Exemption

Tax Code Section 11.131 entitles a disabled veteran who receives 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or is individually unemployable to a total property tax exemption. This exemption applies to all taxing jurisdictions on the Veteran’s residence homestead. A person who qualifies for an exemption under Section 11.131 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption. If a person who qualifies for an exemption under this section no longer qualifies before the end of the year it ceases the day they no longer qualify.

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.

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.

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.

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.

Any person who meets the Social Security Administration’s standards for disability may be eligible for a special homestead exemption, even if they are not receiving disability benefits. This means that a person has a medically determinable physical or mental impairment that prevents them from engaging in any substantial gainful activity and the impairment is expected to last for at least 12 months or result in death. A person who receives disability benefits under the Federal Old Age, Survivors and Disability Insurance Program could qualify.

Similar to the exemption available for people over 65, an exemption for a person with disabilities provides for a tax ceiling for school taxes. If you receive this exemption and purchase or move into a different home in Texas, you may also transfer the same percentage of tax paid to a new qualified homestead. This is known as a ceiling transfer (Request to Cancel/Port Exemptions). It is possible to transfer your tax ceiling for county, city, or junior college taxes if they have adopted a tax ceiling and you move to another home within the same taxing unit.

If a homeowner claiming this exemption passes away and their spouse is 55 or older and continues to own the home, the spouse can continue to hold the exemptions and tax ceiling on the property.

To apply, you must submit an application and include documentation of your disability. Documents can include:

  • a current copy of your disability determination issued by the Social Security Administration or 
  • a statement from your physician verifying your permanent disability. 

Your physician may use the Physician’s Statement Form available through MCAD. If submitting a Physician’s Statement, an applicant must also provide a copy of a recently filed federal income tax return and corresponding W2s

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