Exemptions Topics
100% Disabled Veteran Exemption Tax Code Section 11.131
You qualify for the 100% disabled veteran exemption if you own a property, use it as your primary residence, and have a service-connected disability rating of 100% or have been determined to be unemployable by the Veterans’ Administration (VA).
For the 100% Disabled Veteran Exemption, the property owner receives a total exemption from taxation.
This means that 100% of the appraised value of the property is exempt which will result in a tax bill of $0.
The same applies to the surviving spouse version of this exemption.
This exemption is prorated from the date you moved into the property, as long as your 100% disability rating was granted that same year.
Deadline: April 30th of the tax year for which you are applying. Late applications are allowed up to 5 years after the delinquency date of the tax year for which you want the exemption.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2028.
What to include with your application:
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID must match the address of the property for which you want the exemption.
Disability benefits letter from the VA must have a disability rating of 100% or that you are considered to be individually unemployable.
Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
100% Disabled Veteran Surviving Spouse Exemption Tax Code Section 11.131(d)
You qualify for this exemption if the year your spouse died is also a year in which your spouse qualified for the 100% disabled veteran exemption.
The surviving spouse cannot be remarried.
The property for which you are applying for the exemption must have been your primary residence when your spouse died, and it must remain your primary residence.
The Surviving Spouse of a 100% Disabled Veteran receives a total exemption from taxation.
This means that 100% of the appraised value of the property is exempt.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to 2 years after the delinquency date for the tax year for which you want the exemption.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2025.
What to include with your application:
A copy of your deceased spouse’s death certificate.
A copy of your Texas Driver’s License or Texas ID
The address on the license or ID must match the address of the property for which you want the exemption.
Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
Builders Inventory (BI)
Tax Code Section 23.12 states that the Chief Appraiser shall establish procedures for the equitable and uniform appraisal of inventory for taxation.
Inventory includes residential real property that has never been occupied as a residence and is held for sale in the ordinary course of a trade or business.
This is on the condition that the residential real property remains unoccupied, is not leased or rented, and produces no income.
To have residential real property appraised as inventory, please fill out form 50-143 Rendition of Residential Real Property Inventory and email it to info@fbcad.org.
You can find the form by going to Forms and using the Find a Form function.
Type in Residential Real Property Inventory Rendition, and the form will pull up.
Click download.
The form is due by April 15th of every tax year.
To receive an extension until May 15th please submit a written signed request.
To receive an additional 15-day extension for good cause, please submit a written signed request and documentation showing there is good cause for needing additional time.
Waiver of Special Appraisal
Tax Code Section 23.20 allows an owner of real property inventory to waive their right to special appraisal.
The request must be in writing.
The waiver may be submitted at any time and can be for any of the taxing units associated with the property.
The waiver is effective for 25 consecutive tax years.
This begins with the tax year the waiver becomes effective.
To be effective in the tax year the waiver is submitted, it must be filed before May 1st of the tax year.
A waiver filed after May 1st of a tax year will take effect the next tax year.
For good cause shown, the waiver deadline can be extended by no more than 60 days.
A waiver cannot be revoked as to any taxing unit without the approval by official action of the governing body of the taxing unit.
Disabled Person Exemption Tax Code Section 11.13(d)
The Disabled Person Exemption is a partial exemption that provides qualifying property owners additional relief on their residence homestead.
For the Disabled Person Exemption, school districts are required to provide a $10,000 deduction from the appraised value.
Other taxing units can choose to offer a deduction; a minimum deduction amount of $3,000 is required if they offer the exemption.
Property owners must wait to apply for the disabled person exemption until after they are granted disability benefits from a qualifying agency.
If a property owner qualifies for both the Person Age 65 or Older Exemption and the Disabled Person Exemption, the property owner must choose which exemption they want. They cannot have both.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to two years after the delinquency date of the tax year for which you are applying.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2025.
As with the Person Age 65 or Older Exemption, the Disabled Person Exemption grants the property owner a tax ceiling (sometimes referred to as a tax freeze). It is a dollar amount limit for the taxes you pay to the school district.
It is set when you first qualify for the Disabled Person Exemption.
Whatever your school taxes were the year you got your exemption becomes the tax ceiling.
The exception would be if significant improvements were made to your property.
A new tax ceiling would be calculated based off the new value of your property.
What to include with your application:
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID must match the address of the property for which you want the exemption.
A disability benefits letter from the Social Security Administration (or other qualifying agency).
Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
Disabled Person Surviving Spouse Exemption Tax Code Section 11.13(q)
You qualify for this exemption if the year your spouse died is also a year in which your spouse qualified for the Disabled Person Exemption.
The surviving spouse must have been at least 55 years old when their spouse died.
The property for which you are applying for the exemption must have been your primary residence when your spouse died and must remain your primary residence.
The surviving spouse of a person who received the disabled person exemption gets the same exemption amount the spouse received, and they keep the spouse’s tax ceiling amount.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to 2 years after the delinquency date of the tax year for which you want the exemption.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2025.
What to include with your application:
A copy of your spouse’s death certificate.
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID must match the address of the property for which you want the exemption.
Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
When you apply online for exemptions, you will receive a confirmation email.
The email will be from no-reply@justappraised.com.
JustAppraised is the software/platform we use to manage online applications.
Please make sure you check your spam or junk folder for any emails from JustAppraised.
When you apply for an exemption by email to info@fbcad.org, you will receive an email confirming receipt.
If you apply in person, you will receive a stamped copy of your submission.
If you apply by mail, you do not receive a confirmation email or letter.
You can check that we received your application by calling 281-344-8623 or by emailing info@fbcad.org
To request a letter confirming the status of your exemption, please email info@fbcad.org
Include the address of your property and the Quick Ref ID or Geographic ID in your email.
Property owners are eligible for an exemption from taxation of the amount of appraised value of their property that comes from the installation or construction of a solar or wind-powered energy device.
This device must be used primarily for production and distribution of energy for on-site use.
The device must be on the property as of January 1st of the tax year.
Application Requirements
The application must be filled out completely, and it must be signed.
Property owners must provide supporting documentation that shows the total amount they paid for the solar or wind powered device.
This documentation can include receipts, sales contracts, and other things that show the total cost of the device.
We may decide we need additional information.
We will send a request if we do. A property owner has 30 days to provide the additional information.
If the information is not provided in that time frame, the application will be denied.
Deadline
The application deadline is April 30th of the tax year for which you are applying.
If a property owner does not file the application by the deadline, then they may not receive the exemption for that tax year.
Texas tax code does not allow for processing of the application after the deadline.
If you miss the deadline for the tax year, you can file an application for the exemption for the next tax year.
Other Information
The solar or wind powered device is not taxed.
The value of the device is added to the total value of the property.
Then once the exemption is in place, the value of the device is made exempt from taxation.
Once the exemption is approved, the property owner does not need to reapply annually.
The exemption stays on the property until ownership changes or the qualifications for the exemption change.
If your qualifications for this exemption end, you must notify the appraisal district in writing by May 1st of the tax year the changes occur.
Application
You can find the application by going to the forms on our website at Forms – Fort Bend Central Appraisal District
The form is under the Miscellaneous Exemptions Category.
Once it is completed, you can email the application and supporting documentation to info@fbcad.org or mail it to 2801 B. F. Terry Blvd., Rosenberg, TX 77471
Learn any information and requirement for different types of exemptions:
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This is the form to fill out if you want a General Residence Homestead Exemption, Person Age 65 or Older Exemption, Disabled Person Exemption, 100 Percent Disabled Veteran Exemption, and the surviving spouse version of these exemptions.
This form is also used to apply for the Surviving Spouse of an Armed Services Member Killed or Fatally Injured in the Line of Duty exemption, Surviving Spouse of a First Responder Killed in the Line of Duty exemption, and the Donated Residence of Partially Disabled Veteran Exemption, and the surviving spouse version of the Donated Residence of Partially Disabled Veteran Exemption.
There is no fee to receive the forms to file an exemption or to file the forms once completed.
It is completely free.
If you receive mail stating that you do not have an exemption on your property and to get it you have to pay a fee, please check to see who it is from.
It is not from the Fort Bend Central Appraisal District.
These mailings are usually an advertisement for a service in which companies offer to file exemption applications for you.
There are also third-party companies that offer to help you file a designation of homestead request form.
It is not an application for a homestead exemption and is not required to be able to get a homestead exemption.
If you are not sure if something you received is from FBCAD or if you receive a letter and are unsure that you already have an exemption on your property, please contact us at 281-344-8623 or info@fbcad.org.
There are different types of value to understand when talking about property in Texas.
Market Value is the price a property would sell for cash or its equivalent on the open market, if the seller had a reasonable time to find a buyer, and the seller and the buyer know all the uses a property is adapted for and all the purposes for which a property is capable, and neither the buyer nor the seller is in a position to take advantage of the circumstances of the other.
Appraised Value is the market value of your property, minus the homestead cap.
If you do not have a homestead cap, then your market value and your appraised value are the same.
Assessed Value is often mistaken for Appraised Value.
According to the Texas Property Tax Code, Assessed Value equals Market Value times the assessment ratio.
The assessment ratio in Texas is 100%, so the Assessed Value can effectively be equated to the Market Value.
Taxable value is what is left after any deductions for exemptions are made from your appraised value.
This is the value that is used by each taxing unit to calculate property taxes.
What is the homestead cap and how does it work?
If you have a homestead exemption on your property, you get to take advantage of a feature called the homestead cap.
Texas Property Tax Code Section 23.23 limits the total amount the appraised value of your property can increase from one year to the next.
The limit is 10%, and it is called the homestead cap.
This limit does not include an increase to your appraised value due to new improvements (structures like houses, garages, patios, etc.).
If the market value of your property increases by more than 10% from one year to the next, then the appraised value for the current tax year will be set at the amount that is a 10% increase from the appraised value of the previous tax year.
If the market value for your property increases by 10% or less for the current tax year, then the appraised value will be the same as the market value.
For example, suppose your market value in 2021 was $100,000. Then in 2022 the market value is $130,000.
This is a 30% increase.
You have a homestead cap on your property, so your appraised value for 2022 would be $110,000, which is a 10% increase from 2021.
Using the same property, suppose in 2022 the market value of your house is $108,000.
That is an 8% increase from 2021.
So, your appraised value would be the same as your market value, $108,000.
Eligibility to receive a homestead cap, a property must have a General Residence Homestead exemption.
The exemption must have been on a property under the owner’s name for one calendar year.
The benefit takes effect in the next tax year.
Homestead Exemption Tax Code Section 11.13
You qualify for the homestead exemption once you own a property and use it as your primary residence.
For the General Residence Homestead Exemption, school districts are required to provide a $40,000 deduction from the appraised value.
Counties that collect farm to market or flood control taxes are required to provide a $3,000 deduction.
Other taxing units can choose to offer a deduction of up to 20% of the appraised value, with a minimum amount of $5,000.
A feature of the General Residence Homestead Exemption is the homestead cap.
The Tax Code limits the total amount the appraised value of your property can increase from one year to the next.
The limit is 10%, and it does not include an increase to your appraised value due to new improvements (structures such as a house, garage, or patio).
If the market value of your property increases by more than 10% from one year to the next, then the appraised value for the current tax year will be set at the amount that is an 10% increase from the prior tax year’s appraised value.
If the market value for your property increases by 10% or less, then the appraised value for the current tax year will be the same as the market value.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to 2 years after the delinquency date for the tax year for which you want the exemption.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late Application Deadline: January 31st, 2025.
What to include with your application:
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID has to match the address of the property for which you want the exemption.
If you are an owner that qualifies for confidentiality of your account, then the address on your license or ID does not have to match your property address.
To learn more about confidentiality see Tax Code Section 25.025.
Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
Heirship Homestead Exemption Tax Code Section 11.49
You qualify for the heirship homestead exemption if you own an interest in a property that you received through a will, transfer on death deed, or intestacy (death without a will).
You must use the property as your primary residence.
A homestead that is an heirship property receives the same exemption deduction and features as a regular homestead exemption.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to 2 years after the delinquency date of the tax year for which you want the exemption.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2025
What to include with your application:
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID has to match the address of the property for which you want the exemption.
An affidavit establishing ownership of interest in the property.
You need an affidavit from each additional person that owns the property allowing the submission of the exemption application.
A copy of the prior property owner’s death certificate.
A copy of the most recent utility bill in your name.
If available, a citation of any court record that is related to you owning the property.
Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
TIP #1
The best way to apply for property tax exemptions is online. Our online system allows you to submit the application remotely and get emailed status updates. Apply for your exemption online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)
TIP #2
The deadline to apply for an exemption is April 30th of the tax year for which you want the exemption. There are provisions in the Tax Code that allow for late filing for prior year exemptions. On your application, please list every year for which you believe you are eligible for an exemption. We will review the application and every tax year allowed by the Tax Code.
TIP #3
The over 65 exemption has an effective date of January 1st of the tax year in which you turn 65, but you cannot apply for the exemption until your 65th birthday or later.
If you have an over 65 (Person Age 65 Or Older) or disabled person exemption, you should have a tax ceiling on your school taxes.
If you move, you can request a tax ceiling certificate form your former appraisal district that may help reduce the school taxes on your new home.
The tax ceiling is a dollar amount limit for school taxes.
The ceiling is set when you first qualify for the over 65 exemption or the disability exemption.
Whatever your school taxes were the year you got your exemption, they won’t be able to be more than that specific amount as long as you live in your home.
The exception would be if significant improvements were made to your property, then a new tax ceiling would be calculated based off the new value of your property.
If you move, you need to apply for the over 65 exemption or the disabled person exemption, whichever one you are eligible for, with the new appraisal district.
You should request a tax ceiling certificate from FBCAD to give to your new appraisal district as well.
Once they get the certificate, the new appraisal district will transfer the percentage of school taxes paid on your former home.
For example, if your school tax ceiling on your former home was $1,000, the new appraisal district would compare that number to the amount you would pay if there was no exemption.
For this example, we’ll say that you would pay $4,000 without exemptions.
The percentage of your school taxes that you pay due to having a tax ceiling is 25%.
This is the percentage that is transferrable by having the Tax Ceiling Certificate.
If the school taxes in your new home would be $5,000 without exemptions, then with a over 65 or disabled person exemption in place, you would only pay 25% of your new home’s school taxes.
In this case that would be $1,250.
That would be your tax ceiling on your new property for school taxes.
To request a Tax Ceiling Certificate, call 281-344-8623, or email info@fbcad.org
You can also request one in person at 2801 B. F. Terry Blvd., Rosenberg, TX 77471
FBCAD will make sure that we have all your correct information on file, and that we have your new address and phone number.
We will contact your school district and calculate your transferrable percentage.
If you have any questions, please give us a call, or stop by the office.
If you applied for your exemption online, you can check the status of the application through our exemptions portal on Property Owners Login
1. From the home page, select Property Owner Login from the menu.
2. Then click Log In for the Just Appraised Online Portal.
3. Log in using the same email and password you did when you applied for the exemption.
4. You will then be able to check the status of your application:
a. A status of application received means we have everything you submitted, and your application is pending.
b. A status of request for further evidence means we have requested more information or documents from you so that your application can be processed.
c. A status of approved means your application was approved and exemptions are now on your property.
d. A status of denied means that we did not approve your exemption application.
5. If you applied online, you will receive an email from no-reply@justappraised.com when your application status changes.
If you did not apply online, you can still check to see if there is an exemption listed on your account by visiting esearch.fbcad.org.
1. At the top right of the fbcad.org homepage, you will see several icons you can select. Click on Property Search. The esearch.fbcad.org icon is a blue square with a white magnifying glass.
2. You can search by:
a. quick reference ID,
b. account number,
c. geographic ID,
d. owner name,
e. or property address.
3. Results matching your search will be populate the screen. Click on your property.
4. The page that loads is your property information. You can find exemptions listed in the Property Details section, in the Owner subsection. There you will see what exemptions are on your property, such as the homestead exemption.
5. Age-related exemptions are not listed on the website. Please contact us by phone or email to verify the exemption or check your most recent tax statement.
6. If you do not see a homestead exemption listed, and you applied for one, that could mean your application is still pending. If you applied for an age-related exemption and you don’t see it listed, it could be that your application is still processing or that it is approved. Please contact us to check.
7. Due to the high volume of exemption applications we receive, it can take up to 90 days to process exemption applications.
8. If you did not apply online and it has been more than 90 days since you applied, you believe there may be an issue with your application, or you have questions, you can call 281-344-8623 or email info@fbcad.org.
SB 1943 was signed by the governor on June 6, 2019.
It made changes to the proof of ownership requirements for a person to receive a homestead exemption for an inherited homestead, also known as an heirship property.
It also removed the restriction on inherited properties owner by more than one person.
Prior to tax year 2020, if a person inherited a property with other relatives, they could only get the exemption on the portion of the property they owned.
Heirship property (is property owned by one or more people where the property was received through a will, transfer on death deed, or intestacy.
Intestacy is the legal process by which people inherit a property after the owner’s death if there is no will or transfer on death deed.
You must own an interest in a property and use it as your primary residence in order to receive a homestead exemption on an inherited property.
When you apply for a homestead exemption for an heirship property, you must include a copy of your driver’s license or ID with the application. The address on the license or ID has to match the property address.
You also need to include a signed and notarized affidavit (form 50-114A) establishing your ownership interest in the property.
You must also include a copy of the prior property owner’s death certificate, a copy of the property’s most recent utility bill, and if available, a citation of any court record relating to your ownership of the property.
For each additional person who owns and occupies an inherited homestead, we will need a signed and notarize 50-114-A that authorizes the submission of the exemption application.
Over 65 Exemption Tax Code Section 11.13(c)
The Person Age 65 or Older Exemption is a partial exemption that provides qualifying property owners additional relief on their residence homestead.
For the Person Age 65 or Older Exemption, school districts are required to provide a $10,000 deduction from the appraised value.
Other taxing units can choose to offer a deduction; a minimum deduction amount of $3,000 is required if they offer the exemption.
Property owners must wait to apply for the person age 65 or older exemption until their 65th birthday.
If a property owner qualifies for both the Person Age 65 or Older Exemption and the Disabled Person Exemption, the property owner must choose which exemption they want.
They cannot have both.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to two years after the delinquency date of the tax year for which you are applying.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2025.
As with the Disabled Person Exemption, the Person Age 65 or Older Exemption grants the property owner a tax ceiling (sometimes referred to as a tax freeze).
It is a dollar amount limit for the taxes you pay to the school district.
It is set when you first qualify for the Disabled Person Exemption.
Whatever your school taxes were the year you got your exemption becomes the tax ceiling.
The exception would be if significant improvements were made to your property.
A new tax ceiling would be calculated based off the new value of your property.
What to include with your application:
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID must match the address of the property for which you want the exemption.
Apply online at File Online
Over 65 Surviving Spouse Exemption Tax Code Section 11.13(q)
You qualify for this exemption if the year your spouse died is also a year in which your spouse qualified for the Person Age 65 or Older Exemptions.
The surviving spouse must have been at least 55 years old when their spouse died.
The property for which you are applying for the exemption must have been your primary residence when your spouse died and must remain your primary residence.
The surviving spouse of a person who received the person age 65 or older exemptions gets the same exemption amount the spouse received, and they keep the spouse’s tax ceiling amount.
Deadline: April 30th of the tax year for which you are applying.
Late applications are allowed up to 2 years after the delinquency date of the tax year for which you want the exemption.
Example: 2022 deadline is April 30th, 2022.
Delinquency date: February 1st, 2023.
Late application deadline: January 31st, 2025.
What to include with your application:
A copy of your spouse’s death certificate.
A copy of your Texas Driver’s License or Texas ID.
The address on the license or ID must match the address of the property for which you want the exemption.
Apply online at File Online
Effective January 1, 2022, property owners can now receive the homestead exemption in the same year they purchase the property.
A property owner who purchases their property after January 1st of a tax year can now receive a prorated homestead exemption.
The exemption will take effect on the date a person both owns their property and starts occupying it as their primary residence.
Prior to the bill passing, a property owner was eligible to receive the homestead exemption if they owned their property and used it as their primary residence on January 1st of the tax year for which they wanted the general residence homestead exemption.
If a property owner purchased a property after January 1st of a tax year, then they would not be eligible for the exemption until the next tax year.
If the previous owner had a homestead exemption in place for the tax year because they owned the property on January 1st, then the new owner will not get a prorated homestead exemption.
This is because the previous owner’s homestead eligibility extends through the entire year.
Although the benefit applies to the whole year, the new owner will need to apply for the homestead exemption for the upcoming tax year.
None of the application procedures for the homestead exemption have changed.
You can apply online for the homestead exemption at Apply online at File Online
If you have an over 65 exemption (also known as Person Age 65 or Older exemption) or a disabled person exemption, then you benefit from a feature of these exemptions called the school tax ceiling, also known as the school tax freeze.
The tax ceiling is a dollar amount limit on how much property taxes you pay to your school district.
The ceiling is set when you first qualify for the over 65 exemption or the disabled person exemption in the year you are granted that exemption.
As long as you live in your residence homestead, whatever amount your school taxes were the year you got your over 65 or disabled person exemption, that will be the highest amount you will ever pay to the school district.
So, your taxes hit a “ceiling” at the level you paid the year you got your exemption.
If the school taxes due for a tax year are more than the tax ceiling, then you would only pay the tax ceiling amount.
If the school taxes due are less than the tax ceiling amount, then you would that amount.
If you move, you can request that the tax ceiling be moved from your old property to your new property.
The same percentage benefit you received on the previous homestead will be applied to your current homestead.
The Texas Comptroller of Public Accounts produces a detailed manual on property tax exemptions.
You can find the publication at Texas Comptroller’s Website
The removal of an exemption requires you to fill out a Request to Remove Residential Exemptions.
The form can be filled out and submitted online at Exemption Removal Request Online
The form can also be filled out and mailed, emailed, or dropped off.
A pdf of the form is available at Exemption Removal Request
Mail it to or drop it off at 2801 B. F. Terry Blvd., Rosenberg, TX 77471. Email it to info@fbcad.org.
FBCAD will send out a letter confirming the exemption removal when it is complete.