Denton County Property Tax Exemptions: How to Apply and Appeal

Denton County property tax exemptions can cut thousands of dollars off your annual bill, and for some homeowners eliminate it entirely. The general homestead exemption removes $140,000 from your home’s appraised value for school district taxes.¹ Additional exemptions layer on top for homeowners who are 65 or older, disabled, or veterans with a service-connected disability, and a full exemption from all property taxes is available to 100% disabled veterans. You apply once through the Denton Central Appraisal District, and the exemption stays in place as long as you continue to qualify.

The General Homestead Exemption

Any adult who owns and occupies a home as their principal residence qualifies. For school district taxes, the exemption removes $140,000 from your home’s appraised value, and a separate $3,000 county-purpose exemption applies automatically.¹ Cities and special districts within Denton County may offer their own optional exemption of up to 20 percent of appraised value.

You must own the property and live in it as your primary home. Investment properties, second homes, and rentals do not qualify. Only one homestead exemption is allowed per person, so if you own homes in multiple counties, you pick one.

Age 65 or Older

Once you turn 65, school districts must give you an additional $10,000 off your home’s appraised value on top of the general homestead exemption. Local taxing units may offer at least $3,000 more. The bigger benefit is the school tax ceiling, sometimes called the tax freeze. Your school tax bill locks in the first year you qualify. If property values or the school tax rate rise afterward, your school taxes stay put.² The bill can go down if valuations drop, but it will not go above that ceiling.

If you sell and buy a new home anywhere in Texas, a proportional version of the ceiling transfers to the new property. The appraisal district calculates the transferred ceiling based on what you paid on the old home versus what you would have paid without the ceiling.³ Request a tax ceiling certificate from the appraisal district covering your previous home before you file for the exemption on your new one.

Disability Exemption

Homeowners who meet the federal definition of disability for Social Security purposes receive the same package as the over-65 exemption: an additional $10,000 school district exemption, the option for local exemptions, and the school tax ceiling. The ceiling also transfers when you move.²

One rule to know: you cannot receive both the over-65 exemption and the disability exemption from the same taxing unit in the same year. If you qualify for both, you can split them across different units, taking the disability exemption from one entity and the over-65 exemption from another. The appraisal district will apply whichever combination gives you the greater benefit.

Disabled Veteran Exemptions

Veterans with a service-connected disability rating from the U.S. Department of Veterans Affairs receive a partial exemption based on the rating. The reduction applies to one property the veteran owns and designates:

10% to under 30% disability: $5,000 reduction
30% to under 50%: $7,500 reduction
50% to under 70%: $10,000 reduction
70% or higher: $12,000 reduction

These amounts come off assessed value, not off taxes owed, so the actual savings depend on your combined local tax rate.⁴ Unlike the homestead exemption, this partial exemption can apply to property other than your residence.

Total Exemption for 100% Disabled Veterans

A separate provision is much more valuable. Veterans who have both a 100% disability compensation rating and a determination of total disability or individual unemployability from the VA are entitled to a complete exemption from all property taxes on their residence homestead.⁵ Zero property taxes from the school district, county, city, and every special district. This is the single most valuable property tax benefit available in Denton County.

Surviving Spouses

The surviving spouse of a 100% disabled veteran can continue receiving the total exemption on the same homestead, as long as the spouse has not remarried. A separate provision extends a total exemption to surviving spouses of armed forces members killed in action, again requiring the spouse to remain unmarried. Effective January 1, 2026, an additional category covers surviving spouses of veterans who died from a service-connected condition established under federal toxic exposure legislation, even if the veteran did not hold a 100% rating at death.⁵

Tax Deferral When You Still Can’t Pay

Even with exemptions, property taxes can strain a fixed income. Texas lets homeowners who are 65 or older, disabled, or a disabled veteran defer property tax payments indefinitely. You file an affidavit with the appraisal district, and no taxing unit can sue to collect or foreclose while you own and live in the home as your homestead.⁶

A tax lien stays on the property, and deferred taxes accrue interest at 5% per year. No additional penalties build up during the deferral, but the full balance eventually comes due when you sell, move out, or pass away. A surviving spouse who is 55 or older and was living in the home can continue the deferral. This works best as a last resort. The accumulating interest can leave a significant debt for heirs, but it prevents foreclosure when cash is tight.

How to Apply

Apply using Form 50-114, the Residence Homestead Exemption Application, filed with the Denton Central Appraisal District. The form asks for your name, the property address, when you began living there, and your Texas driver’s license or state ID number. The address on your ID must match the property address, though the form includes a process to request a waiver when there is a legitimate reason for a mismatch.⁷

If you are claiming the over-65, disability, or veteran exemption, bring the supporting documents:

Disabled homeowners: Social Security Administration award letter or a physician’s statement.
Veterans: current VA letter showing the disability rating, and for the 100% total exemption, the determination of total disability or individual unemployability.
Surviving spouses of veterans: the veteran’s death certificate, marriage certificate, and a VA letter confirming dependency and indemnity compensation benefits.

You can file through the DCAD online portal at dentoncad.com or mail the completed form and documents to the appraisal district office. If you mail it, use a method with delivery confirmation. If the appraiser needs more information, they will send a written request; delays in responding can lead to a denial for that tax year.

Deadlines and Late Applications

The general deadline is before May 1 of the tax year in which you want the exemption to take effect.⁸ Filing before that date ensures the exemption shows on your fall tax bill.

Missing the deadline is not fatal. Texas law lets the chief appraiser accept a late homestead exemption application filed up to two years after the date taxes on the property became delinquent.⁹ If approved, DCAD recalculates your taxes for the applicable prior years and issues a refund or credit. Homeowners who buy a house and forget to file for a year or two can often recover those savings.

If Your Exemption Is Denied

If DCAD denies your exemption or you disagree with the appraised value, you can file a protest with the Appraisal Review Board. The deadline is May 15 or the 30th day after the appraisal district delivered your notice, whichever is later.¹⁰ You do not need a lawyer or a tax consultant. Submit a written notice of protest to DCAD, and the board will schedule a hearing.

Bring documentation that supports your position: your exemption application, the denial letter, and evidence of eligibility such as your VA letter or Social Security determination. The hearing is informal, but take it seriously. If the ARB rules against you, you can appeal further to district court or pursue binding arbitration for certain disputes.

Penalties for a False Claim

Filing a false exemption application carries real consequences. The form itself warns that a false statement can result in a Class A misdemeanor or a state jail felony under Texas Penal Code Section 37.10.⁷ If an improperly claimed exemption is later canceled, you owe back taxes for up to five prior years. A court can also impose a penalty of up to 50% of the unpaid taxes if fraud or intent to evade is proven.

The most common violation is claiming a homestead exemption on more than one property, typically keeping the exemption on a former home after buying and exempting a new one. Appraisal districts increasingly share data to catch duplicates. When you move, make sure the old exemption is removed.

1
State of Texas. Texas Code Tax Code 11.13 – Residence Homestead
2
Texas Comptroller of Public Accounts. Property Tax Exemptions – Section: Age 65 or Older or Disabled Persons
3
State of Texas. Texas Code Tax Code 11.26 – Limitation on School District Taxes on Residence Homesteads of Elderly or Disabled
4
State of Texas. Texas Code Tax Code 11.22 – Disabled Veterans
5
State of Texas. Texas Code Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran
6
State of Texas. Texas Code Tax Code 33.06 – Deferral of Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran
7
Texas Comptroller of Public Accounts. Residence Homestead Exemption Application
8
Texas Comptroller of Public Accounts. Property Tax Exemptions
9
Texas Constitution and Statutes. Texas Code Tax Code 11.431 – Late Application for Homestead Exemption
10
State of Texas. Texas Code Tax Code 41.44 – Notice of Protest