Tax Code §11.13

In force on Jan 04, 2024 · this text took effect Nov 07, 2023 · amended later, effective Nov 04, 2025

RESIDENCE HOMESTEAD

(a) A family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, Section 1-a , of the Texas Constitution of $3,000 of the assessed value of his residence homestead.

History: Text of subsection effective until approval by the voters of S.J.R. 2, 89th Leg., R.S. Text of subsection effective on approval by the voters of S.J.R. 2, 89th Leg., R.S. Text of subsection effective until approval by the voters of S.J.R. 85, 89th Leg., R.S. Text of subsection effective on approval by the voters of S.J.R. 85, 89th Leg., R.S. Acts 1979, 66th Leg., p. 2234, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 31, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4822, ch. 851, Sec. 6, eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 301, Sec. 1, eff. June 7, 1985; Acts 1987, 70th Leg., ch. 547, Sec. 1, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., ch. 20, Sec. 18, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 20, Sec. 19(a), eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 391, Sec. 14; Acts 1993, 73rd Leg., ch. 347, Sec. 4.08, eff. May 31, 1993; Acts 1993, 73rd Leg., ch. 854, Sec. 1, eff. Jan. 1, 1994; Acts 1995, 74th Leg., ch. 76, Sec. 15.01, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 610, Sec. 1, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 194, Sec. 1, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 592, Sec. 2.01; Acts 1997, 75th Leg., ch. 1039, Sec. 6, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 2, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1071, Sec. 28, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1199, Sec. 1, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 1481, Sec. 1, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 240, Sec. 1, eff. June 18, 2003. Amended by: Acts 2005, 79th Leg., Ch. 159 (H.B. 3240 ), Sec. 1, eff. January 1, 2006. Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913 ), Sec. 6, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 391 (H.B. 1022 ), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1 ), Sec. 1, eff. November 3, 2015. Acts 2015, 84th Leg., R.S., Ch. 1169 (S.B. 833 ), Sec. 1, eff. June 19, 2015. Acts 2019, 86th Leg., R.S., Ch. 457 (H.B. 2441 ), Sec. 1, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943 ), Sec. 3, eff. September 1, 2019. Acts 2021, 87th Leg., 3rd C.S., Ch. 4 (S.B. 1 ), Sec. 1, eff. May 7, 2022. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 3.01, eff. November 7, 2023. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 1.01 . Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), Sec. 1.01 .

Source: Internet Archive capture, seen Nov 11, 2021 to Nov 15, 2025.

Every version on file

Effective Nov 04, 2025 · seen Oct 2026–Nov 2026
Effective Nov 07, 2023 · seen Nov 2021–Nov 2025
Effective Nov 07, 2023 · seen Dec 2023–Aug 2025
Effective May 07, 2022 · seen Jun 2022–Jun 2023
Effective Jan 01, 2020 · seen Sep 2021–Sep 2021
Effective Jan 01, 2020 · seen May 2020–Jun 2021
Effective Jan 01, 2020 · seen Nov 2019–Dec 2019
Effective Jan 01, 2016 · seen Sep 2018–Sep 2018

Attorney General opinions that cite it

KP-0470 (Jan 04, 2024): Calculation of the limitation of school tax on homesteads of the elderly or disabled under Texas Tax Code section 11.26
KP-0215 (Aug 16, 2018): Whether a municipality is authorized to adopt a residential homestead property tax exemption that establishes a floor for the exemption in an amount greater than $5,000, and, if not, whether an appraisal district may disregard or modify the exemption
KP-0147 (Nov 10, 2016): Scope of residence homestead tax exemption in Tax Code subsection l l.13(l)(2)(B)
KP-0144 (Oct 25, 2016): Whether the computation of state funding for school districts rece1vmg additional state aid for tax reduction must include local option homestead exemptions that were determined to be authorized in Attorney General Opinion KP-0072 (2016)
KP-0072 (Dec 15, 2015): Whether a school district, municipality, or county may reduce or repeal the local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year
GA-0974 (May 11, 2012): Whether there is a conflict between two provisions of the Transportation Code that permit judges and peace officers to omit their residence address from their drivers' licenses, and a provision of the Tax Code that requires the submission of proof of the residence address of an applicant for a homestead exemption
GA-0924 (Oct 21, 2011): Evidence that must be submitted with regard to an application for a residence homestead exemption under section 11.43, Tax Code
GA-0868 (Jan 11, 2011): Whether the expanded definition of "disability" under federal law affects a taxpayer's qualification for the real property tax freeze on existing homesteads under Texas law
GA-0752 (Jun 16, 2009): Whether multiple contiguous lots may be Texas House of Representatives claimed as part of a homestead exemption under Post Office Box 29 10 section 1 1.130) of the Tax Code
GA-0363 (Apr 06, 2005): Whether a city that has not established a residence homestead exemption under article VIII, section 1 -b of the Texas Constitution is authorized to establish the property tax limitation under article VIII, section 1 -b(h)
GA-0222 (Jan 27, 2004): Implementing a tax freeze by a county, city or Post Office Box 12068 town, or junior college district for persons with Austin, Texas 787 1 l-2068 disabilities or persons sixty-five years of age or older
GA-0148 (Sep 15, 2003): Whether recent amendments to section Texas House of Representatives 11.13(Z) of the Tax Code may be applied to P.O. Box 2910 restrict homestead exemptions for the 2003 tax Austin, Texas 78768-29 10 year
DM-0031: Whether a city may grant a home- stead exemption that would compro- miw its outstanding bond obligations
JM-0667: Assessment of additional tax under section 23.55 of the Property Tax Code, relating to valuation of land used for agri- cultural purposes
JM-0829: Whether a taxing unit Mineral Wells, Texas 76067 may grant a homestead exemp- tion to persons 65 years of age or older while denying the exemption to disabled persons

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.