Form 50-114 at a glance
What it is: Form 50-114 is the Residence Homestead Exemption Application.
Where and when to file: File this form and supporting documentation with the appraisal district in each county in which the property is located. Do not file this form with the Texas Comptroller of Public Accounts.
Property owners applying for a residence homestead exemption file this form.
A filled-in Form 50-114 example: a single adult applies for the general exemption
How to fill out Form 50-114, box by box
Tap a group of boxes to open it, and a picture to see it full size.
County, account number and late application
Enter the Appraisal District's County Name and the Appraisal District Account Number (if known).
Check Yes or No: Are you filing a late application? Enter the Tax Year(s) for Application.
Section 1: Exemption(s) Requested
Check Yes or No: Do you live in the property for which you are seeking this residence homestead exemption?
Exemption(s) Requested: select all that apply.
For the 100 Percent Disabled Veteran (or Surviving Spouse) exemption, check Yes or No: Is the disability a permanent total disability as determined by the U.S. Department of Veterans Affairs under 38 C.F.R. Section 4.15?
Cooperative housing and previous residence
Cooperative Housing: check Yes or No: Do you have an exclusive right to occupy this property because you own stock in a cooperative housing corporation?
If yes, state the name of the cooperative housing corporation.
Check Yes or No for each: Were you receiving a residence homestead exemption on your previous residence? Are you transferring an exemption from a previous residence? Are you transferring a tax limitation?
Section 2: Property Owner/Applicant
Provide information for additional property owners in Section 5.
Select one: Single Adult, Married Couple or Other (e.g., individual who owns the property with others).
For Property Owner 1 and Property Owner 2 (e.g., Spouse, Co-Owner/Individual), enter the Name, Birth Date (mm/dd/yyyy), Driver's License, Personal ID Certificate or Social Security Number, Primary Phone Number (area code and number), Email Address and Percent Ownership Interest.
Enter the Applicant Mailing Address (if different from the physical address).
Section 3: dates, physical address and legal description
Enter the date you acquired this property and the date you began occupying this property as your principal residence.
Enter the Physical Address (i.e. street address, not P.O. Box), City, County, ZIP Code.
Enter the Legal Description (if known).
Section 3: the deed, heir property, manufactured home and acres
Check Yes or No: Is the applicant identified on deed or other recorded instrument? If yes, enter the court record number on the recorded deed or other recorded instrument, if available. If no, you must provide required documentation (see Important Information).
Disabled Person Exemption and Age 65 or Older Exemption (Tax Code Section 11.13(c) and (d)): property owners not identified on a deed or other instrument recorded in the applicable real property records must provide an affidavit or other compelling evidence establishing the applicant's ownership interest in the homestead (see Form 50-114-A).
Check Yes or No: Is the property for which you are submitting this application an heir property? (see Important Information)
Manufactured Home: enter the Make, Model and ID Number.
Check Yes or No: Is any portion of the property for which you are claiming a residence homestead exemption income producing? If yes, indicate the percentage of the property that is income producing.
Enter the number of acres (or fraction of an acre, not to exceed 20 acres) you own and occupy as your principal residence.
Section 4: driver's license or personal identification requirement
Indicate if you are exempt from the requirement to provide a copy of your driver's license or state-issued personal identification certificate. Check I am a resident of a facility that provides services related to health, infirmity or aging (enter the Facility Name and Address), or I am certified for participation in the address confidentiality program administered by the Office of the Texas Attorney General under Code of Criminal Procedure Chapter 58, Subchapter B.
Indicate if you request that the chief appraiser waive the requirement that the property address for exemption corresponds to your driver's license or state-issued personal identification certificate address. I am an active duty U.S. armed services member or an active duty member's spouse, or I hold a driver's license issued under Transportation Code Section 521.121(c) or 521.1211, and attached is a copy of the application for that license.
Section 5: Provide Additional Information Here (if any)
Provide additional information here (if any).
If you own other residential property in Texas, please list the county(ies) of location.
Section 6: Signature
If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Enter the Property Owner/Authorized Representative Name and the Title/Authorization, and swear or affirm the following.
(1) That each fact contained in this application is true and correct. (2) That you or the property owner meet the qualifications under Texas law for the residence homestead exemption for which you are applying. (3) That you or the property owner do not claim an exemption on another residence homestead or claim a residence homestead exemption on a residence homestead outside Texas.
Sign as Property Owner/Applicant or Authorized Representative, and enter the Date.
An additional Property Owner/Applicant (if any) signs the Signature of Additional Property Owner/Applicant line and enters the Date.
Heir property, information requests and the age 65 or older exemption
Heir property
Heir property is property owned by one or more individuals, where at least one owner claims the property as a residence homestead, and the property was acquired by will, transfer on death deed or intestacy.
An heir property owner not specifically identified as the residence homestead owner on a deed or other recorded instrument in the county where the property is located must provide: an affidavit establishing ownership of interest in the property (see Form 50-114-A); a copy of the prior property owner's death certificate; a copy of the property's most recent utility bill; and a citation of any court record relating to the applicant's ownership of the property, if available.
Additional information request
Common mistake: The chief appraiser may request additional information to evaluate this application. Property owner must comply within 30 days of the request or the chief appraiser will deny the application. The chief appraiser may extend this deadline for a single period not to exceed 15 days for good cause shown (Tax Code Section 11.45).
Age 65 or older exemption
Property owners already receiving a general residence homestead exemption who turn age 65 in that next year are not required to apply for age 65 or older exemption if accurate birthdate information is included in the appraisal district records or in the information the Texas Department of Public Safety provided to the appraisal district under Transportation Code Section 521.049 (Tax Code Section 11.43(m)).
Common questions about Form 50-114
What paperwork do I need for homestead exemption in Texas?
Attach a copy of each property owner's driver's license or state-issued personal identification certificate. The address listed on the driver's license or state-issued personal identification certificate must correspond to the property address for which the exemption is requested. Certain exemptions may also require Form 50-114-A.
What happens if I forgot to file my homestead exemption in Texas?
You may file a late application for a residence homestead exemption, including age 65 or older or disabled, up to two years after the filing deadline. (Tax Code Section 11.431) Disabled veterans (not surviving spouses) may file a late application for a residence homestead exemption under Tax Code Sections 11.131 or 11.132 up to five years after the delinquency date.
Is there a deadline?
Generally, the completed application and required documentation is due no later than April 30 of the year for which you are requesting the exemption.
Where do I file it?
A directory with contact information for appraisal district offices is on the Comptroller's website.
When is this form not the right one?
The exemptions apply only to property that you own and occupy as your principal residence.
Sources
[1] Form 50-114 (Rev. 02-26/39), Residence Homestead Exemption Application, Texas Comptroller of Public Accounts (the Official source link on this page).
