Homestead exemption comparison: Texas vs Florida (2026)
Statutory exemption amounts, assessment caps, and filing deadlines for the two states we currently cover. Verify with the source statute or your county's appraisal office before relying on any figure — local option exemptions vary by jurisdiction.
New to homestead? Start with the step-by-step filing guide. This page is the full multi-exemption comparison — homestead, senior, disabled, veteran, and portability — with statute references.
| Category | Texas | Florida |
|---|---|---|
| General homestead | $100,000 school district exemption on the primary residence (Texas Tax Code §11.13(b), 2023 Prop 4). | $25,000 exemption on all property taxes plus an additional $25,000 exemption on the assessed value between $50,000 and $75,000 (excludes school taxes). Fla. Stat. §196.031. |
| Annual assessment cap | 10% cap on annual increase of the homestead's appraised value (Texas Tax Code §23.23). | Save Our Homes: 3% or CPI, whichever is lower, on annual increase of assessed value. Fla. Const. Art. VII §4(d). |
| Senior (65+) | Additional $10,000 school district exemption; school tax ceiling freezes the school portion of the tax bill. Local taxing units may grant more. | County or municipality may adopt an additional exemption up to $50,000 for seniors 65+ meeting a household income limit adjusted annually. Fla. Stat. §196.075. |
| Disabled homeowner | Additional $10,000 school district exemption; disabled homeowners may transfer the school tax ceiling to a new home in Texas. | $500 exemption for total and permanent disability (§196.202); expanded exemptions for quadriplegics and certain paraplegics/hemiplegics (§196.101). |
| Disabled veteran | Partial exemption of $5,000 to $12,000 by VA disability rating; 100% disabled veterans and surviving spouses receive a total exemption on the homestead (§11.131, §11.132). | Discount on ad valorem tax equal to the veteran's VA disability rating for combat-disabled veterans 65+ (§196.082); 100% permanent service-connected disability receives a total exemption (§196.081). |
| Surviving spouse of first responder / service member | Total homestead exemption for surviving spouses of members killed in the line of duty (§11.133, §11.134). | Total exemption for surviving spouses of military members and first responders who died in the line of duty (§196.081, §196.102). |
| Application deadline | File Form 50-114 with the county appraisal district by April 30; late applications accepted up to two years after the delinquency date. | File Form DR-501 with the county property appraiser by March 1 for the year the exemption is claimed. |
| Portability | School tax ceiling transfers proportionally when a 65+ or disabled homeowner moves to a new Texas homestead. | Save Our Homes benefit is portable up to $500,000 when moving to a new Florida homestead within three tax years (§193.155(8)). |
Method and sources
Amounts reflect statutes in effect for the 2026 tax year. Texas figures come from Chapter 11 of the Texas Tax Code and Texas Comptroller publications. Florida figures come from Chapter 196 of the Florida Statutes and the Florida Department of Revenue. Local option exemptions (city, county, junior college, hospital district) stack on top of the state minimums shown here and vary by jurisdiction.
- Texas Comptroller — Property Tax Exemptions
- Texas Tax Code Chapter 11 (statute text)
- Florida Department of Revenue — Property Tax Exemptions
- Florida Statutes Chapter 196 (statute text)
Exemption on file but bill still high?
An exemption reduces taxable value, not the assessed value your county starts from. If comparable homes on your street are assessed lower per square foot, an appeal can compound the exemption savings.
General information only, not legal or tax advice. Statutes and local option amounts change; confirm with your county appraisal office before filing.
Frequently asked questions
How much is the Texas homestead exemption in 2026?
Texas grants a $100,000 school district homestead exemption on a primary residence (Texas Tax Code §11.13(b), raised by 2023 Proposition 4). Additional partial exemptions apply for seniors 65+, disabled homeowners, and disabled veterans, and local taxing units may grant more.
How much is the Florida homestead exemption in 2026?
Florida grants a $25,000 homestead exemption on all property taxes plus an additional $25,000 exemption on assessed value between $50,000 and $75,000, excluding school taxes (Fla. Stat. §196.031). The Save Our Homes cap limits annual assessed value increases to 3% or CPI, whichever is lower.
What is the difference between the Texas 10% cap and Florida's Save Our Homes 3% cap?
Texas caps annual increases of the homestead's appraised value at 10% (Texas Tax Code §23.23). Florida caps annual increases of the assessed value at 3% or CPI, whichever is lower, under Save Our Homes (Fla. Const. Art. VII §4(d)). Florida's cap is stricter; Texas's applies to a broader value base.
When is the homestead exemption application deadline?
Texas homeowners file Form 50-114 with the county appraisal district by April 30, with late applications accepted up to two years after the delinquency date. Florida homeowners file Form DR-501 with the county property appraiser by March 1 of the year the exemption is claimed.
Do exemptions replace filing a property tax appeal?
No. An exemption reduces taxable value; an appeal reduces the assessed value the county starts from. When comparable homes are assessed lower per square foot, an appeal compounds the exemption savings and can be filed the same year.
Ready to protest or appeal?
Use the same data on your own home. The state guides walk through the deadline, form, and evidence for a filing this season.