Property Tax Glossary Term:

Residence Homestead

Your primary residence that qualifies for homestead exemption and property tax protections.

What is  

Residence Homestead

?

A residence homestead is your primary residence—the home where you live as your main place of living. In Texas, this legal designation qualifies you for valuable property tax benefits including homestead exemptions, the 10% assessment cap, and various other protections.

To qualify as a residence homestead, you must own and occupy the property as your principal residence as of January 1 of the tax year. You can only have one residence homestead at a time—second homes, rental properties, and vacation homes don't qualify.

Filing for your homestead exemption officially designates your property as your residence homestead and unlocks all associated tax benefits.

Why it Matters for Your Taxes

Designating your property as your residence homestead by filing for homestead exemption unlocks substantial tax savings and protections.

Residence homestead benefits in Texas:

School tax exemption: Automatic $100,000 value reduction

10% assessment cap: Limits annual value increases

Optional county/city exemptions: Vary by location

Over-65 benefits: Frozen school taxes

Creditor protection: Limited protection from forced sale

Surviving spouse benefits: Exemption transferability

How to establish residence homestead:

1. Move into the property as your primary home

2. File homestead exemption application with your appraisal district

3. Provide proof (driver's license, voter registration, utility bills)

4. File by April 30 to get benefits for current year

Don't leave money on the table—if you own and occupy your home, file for homestead status immediately.

Verify your homestead status

Example

What qualifies as a residence homestead:

Must meet these criteria:

• You own the property (or buying under contract)

• You occupy it as your primary residence

• It's your main place of living (not vacation/rental)

• You were living there on January 1

Can include:

• Single-family houses

• Condos and townhomes

• Mobile/manufactured homes

• Co-ops

• Multi-unit property where you occupy one unit

Cannot include:

• Rental properties you own but don't live in

• Second homes or vacation homes

• Property you're buying as an investment

• Your parents' home where you're staying temporarily

You can have only one residence homestead, even if you own multiple properties.

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Frequently Asked Questions

Can I have a homestead in Texas and another state?

No. You can only have one residence homestead at a time, and it must be your primary residence. Claiming homestead in multiple states is considered fraud and can result in penalties, back taxes, and criminal charges.

What if I moved into my home in March—can I still get homestead this year?

No for this tax year. You must own and occupy the property on January 1 to qualify for that year's homestead benefits. If you moved in March, you can file for homestead and receive benefits starting the following tax year.

Do I need to reapply for homestead exemption every year?

No. Once granted, your homestead exemption continues automatically each year as long as you continue using the property as your primary residence. You only need to reapply if you move to a new home or your ownership changes.