Homestead Exemption Reviews

This page explains, in general terms, how residence homestead exemption reviews work under Texas law. It is not an audit notice or a request for documents — a real review notice from this district is sent by mail or through the district's verified channels.

Why reviews happen

Tax Code § 11.43(h-1) requires the chief appraiser to review each residence homestead exemption granted under § 11.13 at least once every five tax years. Reviews may occur in phases; the first statutory review cycle began January 1, 2024 (SB 1801, 88th Legislature).

A periodic review does not automatically require every owner to reapply. Before requiring reapplication or confirmation, the chief appraiser must have reason to believe the owner no longer qualifies, attempt to determine continuing eligibility, and send written notice — with an application, if one is needed — explaining the specific reason (§ 11.43(c-1)).

Identification exceptions

A homestead application generally requires a copy of a driver's license or state-issued ID showing an address matching the property. Qualifying care-facility residents and certified participants in the Attorney General's address-confidentiality program are exempt from that ID-copy requirement (§ 11.43(j)(4)). Address-match waivers are available for qualifying active-duty service members and spouses, and holders of specified privacy-address licenses, with required documentation (§ 11.43(p)). Comptroller Form 50-114 covers these exceptions and waiver requests.

Cancellation safeguards

The chief appraiser must investigate before determining a cancellation is warranted, and must send written notice within five days of a cancellation determination (§ 11.43(h)).

For recipients age 65 or older, § 11.43(q) adds safeguards: advance notice, a response form, and a postage-paid return envelope. If there is no response within 60 days of mailing, cancellation may occur only after at least 30 further days and reasonable efforts to locate the recipient and determine eligibility.

Section 11.43(r) prohibits requiring a new qualification application from a § 11.131 recipient with a VA-determined permanent total disability. A cancellation can be protested under Tax Code Chapter 41; contacting the district about this notice does not, by itself, file a protest.