One Hundred and Forty Thousand Dollars, and the Reason We Did Not Publish a Hundred
Program and regulatory figures verified October 10, 2026. Details change; confirm your scenario with us.
The figure changed recently, a lot of published sources have not caught up, and the way we caught it is worth as much as the number.
The current figures
From the Texas Comptroller of Public Accounts:
| Exemption | Amount | Section |
|---|---|---|
| ★★ School district, residence homestead | ★★ $140,000 | § 11.13(b) |
| Local option, any taxing unit | up to 20 percent of appraised value, not less than $5,000 | § 11.13(n) |
| County farm-to-market or flood control | $3,000 | § 11.13(a) |
★ And the Comptroller's own worked example, which we reproduce exactly because it is theirs: a home appraised at $300,000 qualifying for the $140,000 exemption "will pay school taxes on the home as if it was worth only $160,000."
★★★ Why we checked, and what we found
We first read § 11.13 on a well-known legal mirror that publishes state codes verbatim. It gave the school-district exemption as $100,000.
★★★ At the bottom of that page, in small type: "(accessed May 26, 2025)". Seventeen months old. ★★★ Texas voters approved Proposition 13 in November 2025, raising the exemption to $140,000. (Texas's own Proposition 13, not California's, which is a different measure from 1978 and comes up constantly in searches.) The mirror was accurate for the day it was fetched and wrong for today.
★★ We only caught it because the figure was the kind a legislature moves. So we went to the administering agency, the Comptroller, and confirmed the current number there.
★ Two things follow, and they apply to any source you read about your own taxes:
- ★★ A mirror's freshness is per page. We checked the same mirror's California pages the same week; those read "accessed Oct. 5, 2026". Same publisher, one state current and another seventeen months behind.
- ★★★ For any amount, check the agency that administers it. Statutes get amended and secondary copies lag. Our full sourcing note
★★ Why a mortgage lender cares about the exemption
Because Texas has no state income tax and comparatively high property taxes, and because property tax is escrowed into the monthly payment we underwrite.
★★ On a Texas file the escrow line is a large share of the payment, so the exemption materially affects what a single income can carry after a divorce. ★ Send us the actual tax figure for the property rather than an estimate, and tell us whether the exemption is in place.
★★ The divorce question we are not answering
Whether and how a divorce transfer affects homestead-exemption status, or any appraisal limitation, is not something we read at a primary source, so we publish nothing about it.
★★★ Ask your county appraisal district. They administer the exemption, they decide it, and they are the right place for a question about your own property. We would rather send you there than guess. ★ We also publish no county or district tax rates and no dollar saving, for the same reason.
Mike Certo, NMLS #260555. (480) 296-6513 · mcerto@cfmtg.com. Not tax advice.
Frequently asked questions
How much is the Texas homestead exemption in 2026?
The school-district residence homestead exemption is $140,000 under Tax Code section 11.13(b), following the constitutional amendment Texas voters approved in November 2025. Any taxing unit may also adopt a local option exemption of up to 20 percent of appraised value, which cannot be less than $5,000, and counties collecting farm-to-market or flood control taxes provide a $3,000 exemption.Why do some sources still say the Texas homestead exemption is $100,000?
Because they have not caught up with Texas Proposition 13, approved by voters in November 2025. One widely used legal mirror still shows $100,000, and its own footer records that the page was accessed on 26 May 2025. The Texas Comptroller, which administers the exemption, shows $140,000.Does a divorce affect my Texas homestead exemption?
We publish no answer, because we did not read it at a primary source. Homestead exemptions are administered by county appraisal districts, so that is the right place to ask about a specific property.How does the Texas homestead exemption affect a mortgage payment?
Property tax is escrowed into the monthly payment a lender underwrites, and because Texas has no state income tax and comparatively high property taxes, that escrow line is a large share of a Texas payment. The exemption therefore affects what a single income can carry after a divorce.Mike Certo · NMLS #260555 · Cornerstone First Mortgage NMLS #173855 · Equal Housing Lender. Educational content about mortgage financing during and after a divorce. Not a loan commitment, and not legal, tax or financial advice. Cornerstone First Mortgage is a lender; it is not a law firm, does not represent any party to a dissolution, does not make attorney referrals, takes no position on how property should be divided, and does not advise on how an owelty of partition should be documented or closed. Texas homestead and property-division rules are set by the Texas Constitution and the Family Code and applied by the courts; homestead tax exemptions are administered by county appraisal districts. Agency requirements described here are Fannie Mae Selling Guide provisions current as of the date shown and are subject to change and to lender overlays. Housing market figures describe the twelve months to August 2026 and are not a forecast. All loans are subject to borrower, property and program qualification.