Collin County Property Tax Exemptions: Filing, Deadlines, Denials

Collin County property tax exemptions can cut thousands of dollars off your annual bill, and the biggest one, the general residence homestead exemption, removes $140,000 of your home’s appraised value from school district taxes automatically once you qualify. Homeowners who are 65 or older, disabled, or veterans with a service-connected disability qualify for larger reductions on top of that, and in some cases a complete exemption. All of them are administered through the Collin Central Appraisal District, and all of them use the same application form.

The General Homestead Exemption

If you own your home in Collin County and live in it as your primary residence, state law requires every school district to exempt $140,000 of your home’s appraised value from school taxes.¹ On a home appraised at $450,000, the school district calculates taxes on only $310,000.

Cities, the county, and special districts can each adopt their own local-option exemption of up to 20 percent of your home’s appraised value, with a $5,000 floor.¹ Percentages vary, so two identical homes on opposite sides of a city boundary can end up with different bills. The Collin Central Appraisal District publishes the specific exemptions adopted by each taxing unit on its tax rates and exemptions page.²

To qualify, you must own the property, use it as your principal residence, and be an individual rather than a business.³ Rental properties, vacation homes, and homes held by LLCs or corporations do not qualify. You can only claim one homestead exemption per year anywhere in Texas, and your Texas driver’s license or state ID must show the same address as the property. That address match is the primary way the appraisal district verifies you live there.

Buying mid-year does not shut you out. If you purchase after January 1, you can receive the general homestead exemption for the portion of the year starting on the date you qualify, provided the previous owner did not already claim it for that year.¹

Over-65 and Disabled Person Exemptions

If you are 65 or older or meet the state’s definition of disabled, you qualify for benefits well beyond the general homestead. You get an additional $10,000 exemption on school district taxes, stacked on top of the $140,000.¹ Many cities and special districts within Collin County offer their own additional dollar-amount reductions for these categories.

The most valuable part of this benefit is the school tax ceiling. The year you first qualify, the dollar amount of school taxes you pay that year becomes a permanent cap. Your school taxes will never go above that amount, even if your home’s value rises.⁴ Your taxes can drop below the ceiling if rates decrease, but they cannot rise above it. Some counties, cities, and junior college districts have adopted their own ceilings as well.

You become eligible the year you turn 65, not the following January 1. Filing by April 30 puts the exemption on that year’s tax bill, but a late application will be applied retroactively.⁴

Disabled Veteran Exemptions

Texas provides two separate benefits for disabled veterans, and which one you get depends on your VA disability rating.

Veterans with a partial rating receive a flat-dollar exemption on one property, on this schedule:⁵

10 to 29 percent: up to $5,000 off the assessed value
30 to 49 percent: up to $7,500 off the assessed value
50 to 69 percent: up to $10,000 off the assessed value
70 percent or higher: up to $12,000 off the assessed value

A veteran who is 65 or older with at least a 10 percent rating, is totally blind, or has lost the use of one or more limbs qualifies for the full $12,000 regardless of the actual percentage.⁵ This partial exemption does not require the property to be your primary residence.

Veterans rated 100 percent disabled, or classified as individually unemployable by the VA, get a complete exemption on their residence homestead. The entire appraised value comes off the tax rolls, and no property tax is owed.⁶ You need to provide the appraisal district with documentation from the VA reflecting your service-connected rating.⁷

Surviving Spouse Protections

If your spouse had the over-65 or disabled person exemption and you are at least 55 when they die, you keep the exemption and the school tax ceiling on the home as long as you continue to own and live in it. You can also carry the ceiling percentage to a new home.⁸

The surviving spouse of a 100 percent disabled veteran keeps the total exemption on the same home so long as they do not remarry and it remains their primary residence. If they move, they can carry the same dollar amount of exemption to a new homestead. The former home’s appraisal district will provide a written certificate with the information needed to calculate the exemption at the new address.⁶

A surviving spouse of a first responder killed in the line of duty qualifies for a total exemption on their residence homestead as long as they have not remarried, regardless of when the death occurred.

How to Apply

All residence homestead exemptions in Collin County use one form: Texas Comptroller Form 50-114.⁹ The same form covers the general homestead, over-65, disabled person, and disabled veteran exemptions. There is no filing fee.¹⁰

Before you start, gather:

Your property account number, from your most recent tax statement or the appraisal district’s online property search
Your Texas driver’s license or state ID, showing the property address
VA disability documentation, if applying as a disabled veteran⁷
Proof of federal disability benefits or other medical documentation, if applying for the disabled person exemption

You can file online through the Collin Central Appraisal District’s Taxpayer Portal using the Owner ID and eFile PIN from your most recent appraisal or exemption notice.¹¹ To file by mail, send the completed form to the Central Appraisal District of Collin County, 250 W. Eldorado Pkwy, McKinney, TX 75069.¹⁰ Once approved, the exemption renews automatically. You only need to reapply if you move, change ownership, or stop using the property as your primary residence.

Deadlines and Late Filing

The standard deadline is April 30 of the tax year.¹² File by then and the exemption shows up on your fall tax bill. The chief appraiser can grant a one-time extension of up to 60 days for good cause.¹³

Missing April 30 is not fatal. For the general homestead, over-65, and disabled person exemptions, you can file up to two years after the original deadline and receive retroactive credit. For the 100 percent disabled veteran exemption, the window is five years.¹² If you have owned and lived in your home for a couple of years without filing, submit the application now and claim the back years.

Taking Your Tax Ceiling With You When You Move

Over-65 and disabled homeowners can carry the school tax ceiling to a new home in Texas. The school district at the new location cannot charge you more than the same proportional share of taxes you were paying at the old home.⁸ The transfer works as a percentage, so the ceiling adjusts to the new home’s value.

Request a written certificate from the appraisal district where your old home was located. It contains the numbers the new appraisal district needs to calculate your transferred ceiling.⁸ County, city, and junior college ceilings only transfer within the same taxing unit. School district ceilings transfer statewide.

Deferring Property Taxes

If you qualify for the over-65, disabled person, or disabled veteran exemptions but still can’t cover the bill, you can postpone payment by filing a tax deferral affidavit with the Collin Central Appraisal District. A deferral is not forgiveness. Taxes remain as a lien against your property, and interest accrues at 5 percent per year.¹⁴ No penalties accumulate while the affidavit is on file, and no taxing unit can sue or force a sale to collect.

The deferred taxes come due 181 days after you stop owning and occupying the home.¹⁴ If your spouse is at least 55 when you die, the deferral continues for them as long as they live in the home. The 5 percent annual interest compounds, so the total owed at the end can be substantial. For homeowners on a fixed income who need to stay put, it prevents foreclosure.

If Your Application Is Denied

If the Collin Central Appraisal District denies your exemption, you can protest to the Appraisal Review Board. The deadline is the later of May 15 or 30 days from the date the appraisal district mails its notice. You can use Texas Comptroller Form 50-132, but any written statement identifying the property, the owner, and your objection is enough.¹⁵

Before the formal hearing, you can request an informal conference with the appraisal district. Many exemption disputes come down to documentation gaps, and the informal meeting is usually where those get resolved. If it doesn’t, the case moves to a hearing where you can present evidence on the exemption, the property value, or both.¹⁵

1
Texas Comptroller of Public Accounts. Property Tax Exemptions
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Collin Central Appraisal District. 2026 Tax Rates and Exemptions
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State of Texas. Texas Tax Code 11.13 – Residence Homestead
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Texas Law Help. Over 65 Property Tax Exemptions and Deferrals
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State of Texas. Texas Tax Code TAX 11.22 – Disabled Veterans
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State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran
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Collin Central Appraisal District. I Am a Disabled Veteran. Am I Entitled to Any Property Tax Exemptions?
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State of Texas. Texas Tax Code TAX 11.26
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Texas Comptroller of Public Accounts. Residence Homestead Exemption Application
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Collin County. Tax Assessor – Property Taxes
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Collin Central Appraisal District. Taxpayer Portal
12
Texas Comptroller of Public Accounts. Residence Homestead Exemptions
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State of Texas. Texas Tax Code TAX 11.43 – Application for Exemption
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State of Texas. Texas Tax Code TAX 33.06
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Texas Comptroller of Public Accounts. Appraisal Protests and Appeals