Homestead

Exemption

Texas TAX Code

Designation

of Homestead

Texas PROPERTY Code

$ $ FEE $ $

Varies by County

FileRecorded at

County Clerks Office

Affidavit is prepared by legal council attorney andor Homestead

Recording Service

Provides EQUITY Protection

(NOT Tax Exemption)

FREE

NO recording necessary

Records are retained by CCAD

Filed with the Appraisal District in the county where the property is located

Application for Residence Homestead Exemption Form 50-114

completed by property owner

Provides TAX Exemption

(NOT Equity Protection)

HOMESTEAD RECORDING SERVICE TH E D ESIGNATION OF HOMESTEAD DOES NOT

Commercial Mail Drop 559 AFFECT AND IS NOT A HOM ESTEAD

815-A BRAZOS TA X EXEMPTION

AUSTIN TX 78701

(800) 400-1693 DESIGNATION OF HOMESTEAD REQUEST FORM

RECORD NUMBER Search ~ Property Record Date FOR PROPERTIES LOCATED IN

(Located on document near address) TEXASOur Records Show filing

NOTEOnce your document has been prepared instructions fo r recording INSTRUCTIONS will be sent For your convenience an optional recording and delivery

service will be made available to you for an additional fee which does

include the required $14 to $20 recording fee by the County Clerks office

STEP 1 FILED FOR TAX NOTE IF YESPROPERTY ON WHICH A PERSON RECEIVES AN EXEMPTION FROM TAXATION EXEMPTION YES UNDER

NO 1143 TAX CODE IS CONSIDERED TO HAVE BEEN DESIGNATED AS THE PERSONS HOMESTEAD

II STEP 2 PROPERTY INAME I I IOWNER(CURRENT)

STEP 3 CO-PROPERTY INAMEI I(IF OWNER(IF ANy) I APPUCABLE)

II STEP 4 PROPERTY ISTREET II II

LOCATION I ClTY I I ZIP I

COUNTY ICOUNTY II II

AC REAG E IF RURAL

STEP 5 MAILING ISTREE oo

II(IF ADDRESS I CITY I I ZIP I APPUCABLE)

STEP 6 PROPERTY URBAN PROPERTY OF NOT MORE THAN 1

TYPE ACRE THIS FORM IS NOT FOR PROPERTIES LOCATED

RURAL PROPERTY OF NOT MORE THAN 200 IN MORE THAN ONE SURVEY ACRES

STEP 7 SIGNATURE I swear that the information provided above is true and complete and that I have completely read fully understand and have accepted this offer of service

Xl I J $3500 payment enclosed

TYPE FULL LEGAL NA ME

-

This document is an advertisement of service It is not an official document of the State of Texas The designation of homestead under the TEXAS PROPERTY CODE is distinct from the homestead tax exemption under the TEXAS TAX CODE If a homeowner files for and receive a TAX EXEMPTION they will receive a Designation of Homestead eventually for free For information regarding the homestead tax exemption contact your tax apprai sal district For information regarding homestead designation under the TEXAS PROPERTY CODE contact your attorney Homestead property is protected under Texas law Recording a Designation of Homestead in the publi c records is optional To file a designation of homestead you are not required to use this form or this service Prices subject to change without notice

~ YOU MUST REMIT THE $3500 FEE OR WE WILL NOT PREPARE YOUR DOCUMENT

HOMESTEAD RECORDING SERVICE AN EQUAL OPPORTUNITY EMPLOYER 0i6H2651S19-1Commercial Mail Drop 559

815-A BRAZOS iiid $0027~AUSTIN TX 78701-9982 I1j 06 middot 1 ~01J

]Jllod FrQm H1003TITLE 181702 US CODE prohibits person(s) from interfering with or obstructing the delivery of this letter with penalties and US POSTAGE fines up to $2000 and or 5 years in prison This is a solicitation

HOMESTEAD FORMENCLOSED ~ A~r-A -)

Our Records

NO~

T~TlI TT r1rfTF~TCt _ jr--------------------------shy

~ PRINTED ON RECYCLABLE PAPER

THE DESIGNATION OF HOMESTEAD DOES NOT AFFECT AND IS NOT A HOMESTEAD Commercial Mail Drop 559

TAX EXEMPTION 815-A BRAZOS

14 AUSTIN TX 78701 ~JG 620(800) 400-1693 DESIGNATION OF HOMESTEAD

REQUEST FORM

Property Record Date FOR PROPERTIES LOCATED fN

TEXAS Our Records Show filing

NONE

INSTRUCTIONS COMPLETE ONLINE AT WWWHRSTXCOM

OR I 1 TYPE or PRINT all information legibly NOTE Once your document has been prepared instructions for recording 11 ( nO C r A- An 1 1 lt-~ ~ _I_ -~I 1 1

HOMESTEAD RECORDING SERVICE TH E D ESIGNATION OF HOMESTEAD DOES NOT

Commercial Mail Drop 559 AFFECT AND IS NOT A HOM ESTEAD

815-A BRAZOS TA X EXEMPTION

AUSTIN TX 78701

(800) 400-1693 DESIGNATION OF HOMESTEAD REQUEST FORM

RECORD NUMBER Search ~ Property Record Date FOR PROPERTIES LOCATED IN

(Located on document near address) TEXASOur Records Show filing

NOTEOnce your document has been prepared instructions fo r recording INSTRUCTIONS will be sent For your convenience an optional recording and delivery

service will be made available to you for an additional fee which does

include the required $14 to $20 recording fee by the County Clerks office

STEP 1 FILED FOR TAX NOTE IF YESPROPERTY ON WHICH A PERSON RECEIVES AN EXEMPTION FROM TAXATION EXEMPTION YES UNDER

NO 1143 TAX CODE IS CONSIDERED TO HAVE BEEN DESIGNATED AS THE PERSONS HOMESTEAD

II STEP 2 PROPERTY INAME I I IOWNER(CURRENT)

STEP 3 CO-PROPERTY INAMEI I(IF OWNER(IF ANy) I APPUCABLE)

II STEP 4 PROPERTY ISTREET II II

LOCATION I ClTY I I ZIP I

COUNTY ICOUNTY II II

AC REAG E IF RURAL

STEP 5 MAILING ISTREE oo

II(IF ADDRESS I CITY I I ZIP I APPUCABLE)

STEP 6 PROPERTY URBAN PROPERTY OF NOT MORE THAN 1

TYPE ACRE THIS FORM IS NOT FOR PROPERTIES LOCATED

RURAL PROPERTY OF NOT MORE THAN 200 IN MORE THAN ONE SURVEY ACRES

STEP 7 SIGNATURE I swear that the information provided above is true and complete and that I have completely read fully understand and have accepted this offer of service

Xl I J $3500 payment enclosed

TYPE FULL LEGAL NA ME

-

This document is an advertisement of service It is not an official document of the State of Texas The designation of homestead under the TEXAS PROPERTY CODE is distinct from the homestead tax exemption under the TEXAS TAX CODE If a homeowner files for and receive a TAX EXEMPTION they will receive a Designation of Homestead eventually for free For information regarding the homestead tax exemption contact your tax apprai sal district For information regarding homestead designation under the TEXAS PROPERTY CODE contact your attorney Homestead property is protected under Texas law Recording a Designation of Homestead in the publi c records is optional To file a designation of homestead you are not required to use this form or this service Prices subject to change without notice

~ YOU MUST REMIT THE $3500 FEE OR WE WILL NOT PREPARE YOUR DOCUMENT

HOMESTEAD RECORDING SERVICE AN EQUAL OPPORTUNITY EMPLOYER 0i6H2651S19-1Commercial Mail Drop 559

815-A BRAZOS iiid $0027~AUSTIN TX 78701-9982 I1j 06 middot 1 ~01J

]Jllod FrQm H1003TITLE 181702 US CODE prohibits person(s) from interfering with or obstructing the delivery of this letter with penalties and US POSTAGE fines up to $2000 and or 5 years in prison This is a solicitation

HOMESTEAD FORMENCLOSED ~ A~r-A -)

Our Records

NO~

T~TlI TT r1rfTF~TCt _ jr--------------------------shy

~ PRINTED ON RECYCLABLE PAPER

THE DESIGNATION OF HOMESTEAD DOES NOT AFFECT AND IS NOT A HOMESTEAD Commercial Mail Drop 559

TAX EXEMPTION 815-A BRAZOS

14 AUSTIN TX 78701 ~JG 620(800) 400-1693 DESIGNATION OF HOMESTEAD

REQUEST FORM

Property Record Date FOR PROPERTIES LOCATED fN

TEXAS Our Records Show filing

NONE

INSTRUCTIONS COMPLETE ONLINE AT WWWHRSTXCOM

OR I 1 TYPE or PRINT all information legibly NOTE Once your document has been prepared instructions for recording 11 ( nO C r A- An 1 1 lt-~ ~ _I_ -~I 1 1

HOMESTEAD RECORDING SERVICE AN EQUAL OPPORTUNITY EMPLOYER 0i6H2651S19-1Commercial Mail Drop 559

815-A BRAZOS iiid $0027~AUSTIN TX 78701-9982 I1j 06 middot 1 ~01J

]Jllod FrQm H1003TITLE 181702 US CODE prohibits person(s) from interfering with or obstructing the delivery of this letter with penalties and US POSTAGE fines up to $2000 and or 5 years in prison This is a solicitation

HOMESTEAD FORMENCLOSED ~ A~r-A -)

Our Records

NO~

T~TlI TT r1rfTF~TCt _ jr--------------------------shy

~ PRINTED ON RECYCLABLE PAPER

THE DESIGNATION OF HOMESTEAD DOES NOT AFFECT AND IS NOT A HOMESTEAD Commercial Mail Drop 559

TAX EXEMPTION 815-A BRAZOS

14 AUSTIN TX 78701 ~JG 620(800) 400-1693 DESIGNATION OF HOMESTEAD

REQUEST FORM

Property Record Date FOR PROPERTIES LOCATED fN

TEXAS Our Records Show filing

NONE

INSTRUCTIONS COMPLETE ONLINE AT WWWHRSTXCOM

OR I 1 TYPE or PRINT all information legibly NOTE Once your document has been prepared instructions for recording 11 ( nO C r A- An 1 1 lt-~ ~ _I_ -~I 1 1

COOKE COUNTYAPPRAISAL DISTRICT

GAINESVILLE TXwwwcookecadorg

2016 COMBINED TAX RATES

CALLISBURG ISD 1243500 WALNUT BEND ISD 1040000COOKE COUNTY 0499700 COOKE COUNTY 0499700LATERAL ROAD 0000100 LATERAL ROAD 0000100NCT COLLEGE 0121900 NCT COLLEGE 0121900GAINESVILLE HOSP 0111900 GAINESVILLE HOSP 0111900

1977100 1773600CALLISBURG CITY 0211700 2188800OAKRIDGE CITY 0150600 2127700

ERA ISD 1308000COOKE COUNTY 0499700LATERAL ROAD 0000100NCT COLLEGE 0121900MUENSTER HOSP 0192500CLEAR CREAK WATER 0040000

2162200

GAINESVILLE ISD 1280000 COOKE COUNTY 0384700COOKE COUNTY 0499700 ROAD amp BRIDGE 0115000 0499700LATERAL ROAD 0000100 LATERAL ROAD 0000100 0499800NCT COLLEGE 0121900 NCT COLLEGE 0121900GAINESVILLE HOSP 0111900 GAINESVILLE HOSP 0111900

2013600 0733600GAINESVILLE CITY 0705030 2718630

LINDSAY ISD 0980650COOKE COUNTY 0499700LATERAL ROAD 0000100NCT COLLEGE 0121900GAINESVILLE HOSP 0111900

1714250 OVERLAPPING DISTRICTS GAINESVILLE CITY 0705030 2419280 IN COOKE COUNTY NOTLINDSAY CITY 0436200 2150450 COLLECTED BY CCAD

MUENSTER ISD 1455400COOKE COUNTY 0499700 COLLINSVILLE ISD 1449270LATERAL ROAD 0000100 PILOT POINT ISD 1370000NCT COLLEGE 0121900 SAINT JO ISD 1170000MUENSTER HOSP 0192500 SLIDELL ISD 1135000

2269600 WHITESBORO ISD 1400000MUENSTER CITY 0368500 PILOT POINT CITY 0557199MUENSTER WATER 0270476 2908576 SIVELLS BEND ISD 1040000

COOKE COUNTY 0499700 ATTORNEY FEES 15LATERAL ROAD 0000100NCT COLLEGE 0121900GAINESVILLE HOSP 0111900

1773600

VALLEY VIEW ISD 1410000COOKE COUNTY 0499700LATERAL ROAD 0000100NCT COLLEGE 0121900GAINESVILLE HOSP 0111900

2143600VALLEY VIEW CITY 0195400 2339000

2016 TAX RATE BREAKDOWNCOOKE COUNTY TAXING UNITS

Taxing Unit Unit Code M amp O I amp S 2016 Tax Rates

Cooke County CCOK 0365800 0018900 0384700Road amp Bridge RDBD 0115000 0000000 0115000Lateral Road FMRD 0000100 0000000 0000100

Gainesville Hospital HOGV 0047900 0064000 0111900Muenster Hospital HOMU 0192500 0000000 0192500

North Central Tx College NCTC 0088100 0033800 0121900

Callisburg ISD SDCL 1040000 0203500 1243500Collinsville ISD SDCV 1170000 0279270 1449270

Era ISD SDER 1040000 0268000 1308000Gainesville ISD SDGV 1170000 0110000 1280000

Lindsay ISD SDLI 0956700 0023950 0980650Muenster ISD SDMU 1040000 0415400 1455400

Pilot Point ISD SDPP 1170000 0200000 1370000Saint Jo ISD SDSJ 1170000 0000000 1170000

Sivells Bend ISD SDSB 1040000 0000000 1040000Slidell ISD SDSL 1060000 0075000 1135000

Valley View ISD SDVV 1170000 0240000 1410000Walnut Bend ISD SDWB 1040000 0000000 1040000Whitesboro ISD SDWH 1170000 0230000 1400000

Callisburg City TNCL 0211700 0000000 0211700Gainesville City TNGV 0432900 0272130 0705030

Lindsay City TNLI 0286200 0150000 0436200Muenster City TNMU 0368500 0000000 0368500Oakridge City TNOK 0150600 0000000 0150600

Pilot Point City TNPP 0466489 0090710 0557199Valley View City TNVV 0195400 0000000 0195400

Clear Creek Water WACC 0040000 0000000 0040000Muenster Water WAMU 0069280 0201196 0270476

COOKE CAD DOES NOT COLLECT FOR THIS ENTITY

--- --

--

4600

The following table lists each taxing jurisdiction that offers residential homestead exemptions

ST ATE MANDATED LOCAL OPTION ST ATE MANDATED LOCAL OPTION STATE MANDATED

JURISDICTION HOMESTEAD bull HOMESTEAD OVER 65 HS OVER 65 HS DISABILITY

800 6000 6000 5 000

10000 10000~~----

10000 10000 10000 10000

- _I_~

10000 10000 10000 10 000 10000 10000 10000

8 000

-- --- 5000 - _---_ _ 10000 8000 5000 8000

10000 10000

OUNTY - - --- - -

3000 25000 25000

JlOO~ 25 000 250005000_ 25000

0

0

AGE 65 OR OLDER OR DISABLED EXEMPTIONS

FREQUENTLY ASKED QUESTIONS

Tax Code Section 11131 requires an exemption of the total appraised value of homesteads of Texas

veterans who received 100 percent compensation from the US Department of Veterans Affairs due to

a 100 percent disability rating or determination of individual unemployability by the US Department

of Veterans Affairs

Can this exemption be applied to all properties owned by a veteran who qualifies

No this exemption can only be applied to a residence homestead of a disabled veteran

A disabled veteran who owns property other than a residence homestead may apply for a different

disabled veteranrsquos exemption This exemption is allowed by Tax Code Section 1122 and is applied

according to the veteranrsquos disability rating of 10 percent or higher An eligible disabled veteran may

receive both exemptions

In order to qualify for this exemption do you have to be receiving a 100 percent

disability rating and receiving 100 percent service connected disability

compensation

Yes a disabled veteran with a service connected disability receiving 100 percent disability

compensation and with a disability rating of 100 percent (or determination of individual

unemployability) would be eligible for this exemption

To qualify for this exemption does a veteran have to be both unemployable and

have a service connected disability rating of 100 percent

No a disabled veteran who has a service connected disability and is receiving 100 percent disability

compensation would be eligible for this exemption if he or she is either 100 percent disabled or is

unemployable

2016 TAX RATE BREAKDOWNCOOKE COUNTY TAXING UNITS

Taxing Unit Unit Code M amp O I amp S 2016 Tax Rates

Cooke County CCOK 0365800 0018900 0384700Road amp Bridge RDBD 0115000 0000000 0115000Lateral Road FMRD 0000100 0000000 0000100

Gainesville Hospital HOGV 0047900 0064000 0111900Muenster Hospital HOMU 0192500 0000000 0192500

North Central Tx College NCTC 0088100 0033800 0121900

Callisburg ISD SDCL 1040000 0203500 1243500Collinsville ISD SDCV 1170000 0279270 1449270

Era ISD SDER 1040000 0268000 1308000Gainesville ISD SDGV 1170000 0110000 1280000

Lindsay ISD SDLI 0956700 0023950 0980650Muenster ISD SDMU 1040000 0415400 1455400

Pilot Point ISD SDPP 1170000 0200000 1370000Saint Jo ISD SDSJ 1170000 0000000 1170000

Sivells Bend ISD SDSB 1040000 0000000 1040000Slidell ISD SDSL 1060000 0075000 1135000

Valley View ISD SDVV 1170000 0240000 1410000Walnut Bend ISD SDWB 1040000 0000000 1040000Whitesboro ISD SDWH 1170000 0230000 1400000

Callisburg City TNCL 0211700 0000000 0211700Gainesville City TNGV 0432900 0272130 0705030

Lindsay City TNLI 0286200 0150000 0436200Muenster City TNMU 0368500 0000000 0368500Oakridge City TNOK 0150600 0000000 0150600

Pilot Point City TNPP 0466489 0090710 0557199Valley View City TNVV 0195400 0000000 0195400

Clear Creek Water WACC 0040000 0000000 0040000Muenster Water WAMU 0069280 0201196 0270476

COOKE CAD DOES NOT COLLECT FOR THIS ENTITY

--- --

--

4600

The following table lists each taxing jurisdiction that offers residential homestead exemptions

ST ATE MANDATED LOCAL OPTION ST ATE MANDATED LOCAL OPTION STATE MANDATED

JURISDICTION HOMESTEAD bull HOMESTEAD OVER 65 HS OVER 65 HS DISABILITY

800 6000 6000 5 000

10000 10000~~----

10000 10000 10000 10000

- _I_~

10000 10000 10000 10 000 10000 10000 10000

8 000

-- --- 5000 - _---_ _ 10000 8000 5000 8000

10000 10000

OUNTY - - --- - -

3000 25000 25000

JlOO~ 25 000 250005000_ 25000

0

0

AGE 65 OR OLDER OR DISABLED EXEMPTIONS

FREQUENTLY ASKED QUESTIONS

Tax Code Section 11131 requires an exemption of the total appraised value of homesteads of Texas

veterans who received 100 percent compensation from the US Department of Veterans Affairs due to

a 100 percent disability rating or determination of individual unemployability by the US Department

of Veterans Affairs

Can this exemption be applied to all properties owned by a veteran who qualifies

No this exemption can only be applied to a residence homestead of a disabled veteran

A disabled veteran who owns property other than a residence homestead may apply for a different

disabled veteranrsquos exemption This exemption is allowed by Tax Code Section 1122 and is applied

according to the veteranrsquos disability rating of 10 percent or higher An eligible disabled veteran may

receive both exemptions

In order to qualify for this exemption do you have to be receiving a 100 percent

disability rating and receiving 100 percent service connected disability

compensation

Yes a disabled veteran with a service connected disability receiving 100 percent disability

compensation and with a disability rating of 100 percent (or determination of individual

unemployability) would be eligible for this exemption

To qualify for this exemption does a veteran have to be both unemployable and

have a service connected disability rating of 100 percent

No a disabled veteran who has a service connected disability and is receiving 100 percent disability

compensation would be eligible for this exemption if he or she is either 100 percent disabled or is

unemployable

--- --

--

4600

The following table lists each taxing jurisdiction that offers residential homestead exemptions

ST ATE MANDATED LOCAL OPTION ST ATE MANDATED LOCAL OPTION STATE MANDATED

JURISDICTION HOMESTEAD bull HOMESTEAD OVER 65 HS OVER 65 HS DISABILITY

800 6000 6000 5 000

10000 10000~~----

10000 10000 10000 10000

- _I_~

10000 10000 10000 10 000 10000 10000 10000

8 000

-- --- 5000 - _---_ _ 10000 8000 5000 8000

10000 10000

OUNTY - - --- - -

3000 25000 25000

JlOO~ 25 000 250005000_ 25000

0

0

AGE 65 OR OLDER OR DISABLED EXEMPTIONS

FREQUENTLY ASKED QUESTIONS

Tax Code Section 11131 requires an exemption of the total appraised value of homesteads of Texas

veterans who received 100 percent compensation from the US Department of Veterans Affairs due to

a 100 percent disability rating or determination of individual unemployability by the US Department

of Veterans Affairs

Can this exemption be applied to all properties owned by a veteran who qualifies

No this exemption can only be applied to a residence homestead of a disabled veteran

A disabled veteran who owns property other than a residence homestead may apply for a different

disabled veteranrsquos exemption This exemption is allowed by Tax Code Section 1122 and is applied

according to the veteranrsquos disability rating of 10 percent or higher An eligible disabled veteran may

receive both exemptions

In order to qualify for this exemption do you have to be receiving a 100 percent

disability rating and receiving 100 percent service connected disability

compensation

Yes a disabled veteran with a service connected disability receiving 100 percent disability

compensation and with a disability rating of 100 percent (or determination of individual

unemployability) would be eligible for this exemption

To qualify for this exemption does a veteran have to be both unemployable and

have a service connected disability rating of 100 percent

No a disabled veteran who has a service connected disability and is receiving 100 percent disability

compensation would be eligible for this exemption if he or she is either 100 percent disabled or is

unemployable

AGE 65 OR OLDER OR DISABLED EXEMPTIONS

FREQUENTLY ASKED QUESTIONS

Tax Code Section 11131 requires an exemption of the total appraised value of homesteads of Texas

veterans who received 100 percent compensation from the US Department of Veterans Affairs due to

a 100 percent disability rating or determination of individual unemployability by the US Department

of Veterans Affairs

Can this exemption be applied to all properties owned by a veteran who qualifies

No this exemption can only be applied to a residence homestead of a disabled veteran

A disabled veteran who owns property other than a residence homestead may apply for a different

disabled veteranrsquos exemption This exemption is allowed by Tax Code Section 1122 and is applied

according to the veteranrsquos disability rating of 10 percent or higher An eligible disabled veteran may

receive both exemptions

In order to qualify for this exemption do you have to be receiving a 100 percent

disability rating and receiving 100 percent service connected disability

compensation

Yes a disabled veteran with a service connected disability receiving 100 percent disability

compensation and with a disability rating of 100 percent (or determination of individual

unemployability) would be eligible for this exemption

To qualify for this exemption does a veteran have to be both unemployable and

have a service connected disability rating of 100 percent

No a disabled veteran who has a service connected disability and is receiving 100 percent disability

compensation would be eligible for this exemption if he or she is either 100 percent disabled or is

unemployable

When do you have to apply for this exemption

You must make application to your local appraisal district between January 1 and April 30 You may

download and print Form 50-114 Application for Residence Homestead Exemption from the

Comptrollerrsquos website

If you become eligible for the 100 percent disabled veteran residence homestead

exemption in the middle of a tax year does the exemption apply to that tax year

A person who qualifies for the exemption after January 1 of a tax year may receive the exemption

immediately on qualification for the applicable portion of that tax year

If a 100 percent disabled veteran moves to a different residence homestead in the

middle of a tax year what happens to the exemption on the previous residence

If an exemption that applied to a residence homestead on Jan 1 ends during the year tax is due on the

homestead for the portion of the year after the date the exemption ends

If a 100 percent disabled veteran moves to a different residence homestead in the

middle of a tax year when does the exemption apply to the new residence

The exemption starts immediately when the 100 percent disabled veteran purchases the new residence

homestead The tax due for that tax year is the amount due for the portion of the year before the

exemption started A Form 50-114 Residence Homestead Application must be filed with the appraisal

district in which the new residence homestead is located

Who qualifies for the exemption for the surviving spouse of 100 percent disabled

veterans

Surviving spouses of veterans who qualified for this exemption or who would have qualified for this

exemption if it had been in effect at the time of the veterans death are eligible if

bull the surviving spouse has not remarried

bull the property was the surviving spouses residence homestead at the time of the veterans death

and

bull the property remains the surviving spouses residence homestead

Does a surviving spouse qualify for an exemption if he or she remarries

No A surviving spouse does NOT qualify if the surviving spouse has remarried since the death of the

disabled veteran

How much is the exemption

The total appraised value of the same property to which the disabled veterans exemption applied

If a surviving spouse qualifies for the exemption and then moves to a new residence

homestead can the surviving spouse get an exemption on that homestead

A surviving spouse can receive an exemption on a subsequent homestead if he or she has not remarried

since the death of the disabled veteran however the amount of the exemption is the dollar amount of

the exemption from taxation of the former homestead in the last year the surviving spouse received the

exemption

100 PERCENT DISABLED VETERANS AND SURVIVING

SPOUSES FREQUENTLY ASKED QUESTIONS

Tax Code Section 11131 requires an exemption of the total appraised value of homesteads of Texas

veterans who received 100 percent compensation from the US Department of Veterans Affairs due to

a 100 percent disability rating or determination of individual unemployability by the US Department

of Veterans Affairs

Can this exemption be applied to all properties owned by a veteran who

qualifies

No this exemption can only be applied to a residence homestead of a disabled veteran

A disabled veteran who owns property other than a residence homestead may apply for a different

disabled veteranrsquos exemption This exemption is allowed by Tax Code Section 1122 and is applied

according to the veteranrsquos disability rating of 10 percent or higher An eligible disabled veteran may

receive both exemptions

In order to qualify for this exemption do you have to be receiving a 100 percent

disability rating and receiving 100 percent service connected disability

compensation

Yes a disabled veteran with a service connected disability receiving 100 percent disability

compensation and with a disability rating of 100 percent (or determination of individual

unemployability) would be eligible for this exemption

To qualify for this exemption does a veteran have to be both unemployable and

have a service connected disability rating of 100 percent

No a disabled veteran who has a service connected disability and is receiving 100 percent disability

compensation would be eligible for this exemption if he or she is either 100 percent disabled or is

unemployable

When do you have to apply for this exemption

You must make application to your local appraisal district between January 1 and April 30 You may

download and print Form 50-114 Application for Residence Homestead Exemption from the

Comptrollerrsquos website

If you become eligible for the 100 percent disabled veteran residence homestead

exemption in the middle of a tax year does the exemption apply to that tax year

A person who qualifies for the exemption after January 1 of a tax year may receive the exemption

immediately on qualification for the applicable portion of that tax year

If a 100 percent disabled veteran moves to a different residence homestead in the

middle of a tax year what happens to the exemption on the previous residence

If an exemption that applied to a residence homestead on Jan 1 ends during the year tax is due on

the homestead for the portion of the year after the date the exemption ends

If a 100 percent disabled veteran moves to a different residence homestead in the

middle of a tax year when does the exemption apply to the new residence

The exemption starts immediately when the 100 percent disabled veteran purchases the new

residence homestead The tax due for that tax year is the amount due for the portion of the year

before the exemption started A Form 50-114 Residence Homestead Application must be filed with

the appraisal district in which the new residence homestead is located

Who qualifies for the exemption for the surviving spouse of 100 percent disabled

veterans

Surviving spouses of veterans who qualified for this exemption or who would have qualified for this

exemption if it had been in effect at the time of the veterans death are eligible if

bull the surviving spouse has not remarried

bull the property was the surviving spouses residence homestead at the time of the veterans

death and

bull the property remains the surviving spouses residence homestead

Does a surviving spouse qualify for an exemption if he or she remarries

No A surviving spouse does NOT qualify if the surviving spouse has remarried since the death of the

disabled veteran

How much is the exemption

The total appraised value of the same property to which the disabled veterans exemption applied

If a surviving spouse qualifies for the exemption and then moves to a new

residence homestead can the surviving spouse get an exemption on that

homestead

A surviving spouse can receive an exemption on a subsequent homestead if he or she has not

remarried since the death of the disabled veteran however the amount of the exemption is the dollar

amount of the exemption from taxation of the former homestead in the last year the surviving spouse

received the exemption