Inherited a Texas House? What Happens to the Homestead Exemption

Short answer: A Texas homestead exemption belongs to an owner who lives in the home, so when that owner dies, an heir who moves in or already lives there generally has to apply for it. The Texas Comptroller says school districts must give a $140,000 exemption on a residence homestead, that owners age 65 or older get an additional $60,000, and that a surviving spouse age 55 or older may be eligible for the deceased spouse's age 65 or older exemption. An heir whose name is not on a recorded deed can still qualify the home as heir property by filing an affidavit of ownership, the prior owner's death certificate, a recent utility bill and any court record, with affidavits from other heirs who live there. The general deadline is before May 1, and Texas Tax Code Section 11.431 allows a late application up to two years after the taxes become delinquent. If no heir lives in the house, it generally will not have a homestead exemption, so plan for a higher bill.

When a parent or relative dies and leaves a house in Texas, the property tax bill often changes the next year, sometimes by a lot. The reason is usually the homestead exemption. It belonged to the person who lived there, and it does not simply carry on for the heirs. This guide explains what happens to the exemption, how an heir who lives in the house can claim it even before the title is sorted out, the deadlines, and what to expect if nobody lives there.

This article is general information. It is not legal or tax advice. Your county appraisal district decides each application; ask it about your property, and talk to a Texas attorney about the estate.

What the homestead exemption is worth

A residence homestead exemption lowers the taxable value of the home the owner lives in. According to the Texas Comptroller:

• school districts must provide a $140,000 exemption on a residence homestead;
• owners age 65 or older, or disabled, get an additional $60,000 school exemption;
• a surviving spouse age 55 or older may be eligible for the deceased spouse's age 65 or older exemption.

Other taxing units, such as the county or a city, may offer their own exemptions on top. Together they can make a large difference, which is why losing them shows up in the next bill.

Does it carry over to the heirs?

Not on its own. The Comptroller says a property owner must apply for an exemption in most circumstances. The exemption is tied to an owner who lives in the home, so after a death the appraisal district looks at who owns it now and whether that person lives there.

• A surviving spouse who keeps living in the house usually has the clearest path, and at 55 or older may keep the age 65 exemption, as noted above.
• An heir who lives there can apply for the exemption, even if the house is not yet in their name (see heir property below).
• If nobody lives there, the house generally is not anyone's residence homestead, so plan for the bill to go up.

Heir property: claiming it before the title is in your name

Many families never probate a house, so the deed still shows the parent's name. Texas lets an heir who lives there claim the exemption anyway. The Comptroller describes heir property as property owned by one or more individuals, where at least one owner claims it as a residence homestead.

If you are not named as an owner on a recorded deed, the appraisal district may ask for:

1. an affidavit establishing your ownership interest;
2. a copy of the prior owner's death certificate;
3. a recent utility bill showing you live there;
4. a copy of any relevant court record, if there is one.

Each other heir who also lives in the home must provide an affidavit authorizing the application. The Comptroller lists Form 50-114 (the application) and Form 50-114-A (the supporting affidavits). Texas Tax Code Section 11.13 adds that an heir who qualifies heir property as their homestead is considered the sole recipient of any exemption granted to them for it.

The exemption does not settle who owns the house. For that, see our guides on the affidavit of heirship, the muniment of title and the small estate affidavit vs. probate.

Deadlines, and what if you missed one

The general deadline to file an exemption application is before May 1. If the family missed it, Texas Tax Code Section 11.431 allows a late residence homestead application up to two years after the delinquency date for the taxes on the homestead, and the chief appraiser must accept and approve or deny it. File as soon as you live there and have the documents; there is little to gain by waiting.

If nobody plans to live in the house

This is the common case: the parent lived there, the children live elsewhere. Without a homestead exemption the taxable value goes up, and the heirs share the bill along with insurance and upkeep. Before the next bill arrives, it helps to decide together whether to keep, rent or sell the house. If the heirs disagree, our guide on what happens when siblings disagree explains the options. If an heir is 65 or older and lives in the home, ask about the property tax deferral.

If selling makes sense, our page on selling an inherited house in Texas covers the steps, and you can ask us for a written cash offer to compare with keeping it.

Common questions

Does the homestead exemption carry over when a parent dies in Texas?

Not automatically for a new owner. The Texas Comptroller says a property owner must apply for an exemption in most circumstances. An heir who lives in the house applies to the county appraisal district, and a surviving spouse age 55 or older may be eligible for the deceased spouse's age 65 or older exemption.

Can I get a homestead exemption on a house I inherited but is not in my name?

Yes, as heir property, if you live there. The Comptroller says you may need an affidavit of ownership, the prior owner's death certificate, a recent utility bill and any relevant court record, and each other heir who lives in the home signs an affidavit authorizing the application.

What is the deadline to apply for a homestead exemption in Texas?

The general deadline is before May 1. Texas Tax Code Section 11.431 lets you file a late residence homestead application up to two years after the delinquency date for the taxes on the homestead, and the chief appraiser must accept and approve or deny it.

How much is the Texas homestead exemption?

The Comptroller says school districts must provide a $140,000 exemption on a residence homestead, plus an additional $60,000 for owners age 65 or older or disabled. Other taxing units may offer their own exemptions.

What if nobody lives in the inherited house?

Then it generally does not qualify as anyone's residence homestead, so the next tax bill can be higher. Plan for that when the heirs decide whether to keep, rent or sell the house.

Sources

• Texas Comptroller: Property Tax Exemptions (residence homestead, heir property)
• Texas Tax Code Section 11.13 (residence homestead exemptions)
• Texas Tax Code Section 11.431 (late application for a residence homestead exemption)

Each source was opened and read on October 20, 2026. Rules and rates change: check the source for the current version.

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