How Texas property tax actually works
Your appraisal district values your property as of January 1 each year; the taxing units in your area — not the appraisal district — set the rates [S1]. Homestead exemptions then reduce what's actually taxed, and the amounts are set by statute, not by guesswork.
Who appraises, who taxes
Appraisal districts appraise your property's value as of January 1 each year. The taxing units that cover your address — county, city, school district, and any special districts — each set their own rate and decide how much revenue they need; the appraisal district itself does not levy a tax [S1].
Homestead exemptions that lower the bill
If the home is your primary residence, Texas Tax Code Section 11.13(b) requires school districts to exempt $140,000 of its value from school taxes — and Section 11.13(c) adds another $60,000 for homeowners 65 or older or disabled [S2]. Counties that collect farm-to-market or flood-control taxes must exempt an additional $3,000 (Section 11.13(a)) [S2]. Beyond those required exemptions, Section 11.13(n) lets any taxing unit optionally adopt a local homestead exemption of up to 20% of the appraised value (minimum $5,000), and Section 11.13(d) lets any taxing unit optionally add at least $3,000 more for homeowners 65 or older or disabled [S2]. Disabled veterans qualify for separate exemptions that vary by disability rating under Sections 11.22 and 11.131–11.133 [S2] — the exact amount depends on individual circumstances your appraisal district can confirm.
If you disagree with your appraisal
Property owners who believe their appraised value is wrong can protest it. The Appraisal Review Board (ARB) begins hearing these protests around May 15 each year [S1]. Your appraisal district's notice will carry the specific filing details for your account — this page describes the general system, not your individual deadline.
Sources
- Texas Comptroller — Property Tax System Basics (retrieved 2026-08-21)
- Texas Comptroller — Property Tax Exemptions (retrieved 2026-08-21)
Sources: 2 cited above
Does every homeowner get the same exemption amount?
No. School districts must exempt at least $140,000 of a primary residence's value, plus another $60,000 for owners 65 or older or disabled — but counties, cities, and other taxing units set their own optional exemptions on top of that, so the total varies by where you live [S2].
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