Office of the Superintendent of Schools
Office of Finance and Operations
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Approval Of Resolution And Ordinance Adopting Residence Homestead Exemptions For Tax Year 2025
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Each year the Houston Independent School District (HISD) School Board must establish the residence homestead exemption level for qualified homeowners. State law provides for certain mandated homestead exemptions to be granted by school districts, and the board has traditionally granted certain optional homestead exemptions to its residents. Those exemptions currently in effect for the 2024 tax year are:
State Mandated (all homesteads) $100,000
State Mandated (age 65 or older or disabled) $10,000
Local Option (age 65 or older or disabled) $5,000
Local Option Percentage (all homesteads) 20 percent
Under the exemption schedule in effect for the 2024 tax year, qualified property owners under 65 years of age who are not disabled receive exemptions of $100,000 plus 20 percent of the appraised value. Property owners who are 65 or older, or disabled, receive exemptions of $115,000 plus 20 percent of the appraised value. This item provides for the same local optional homestead exemption for tax year 2025.
The percentage homestead exemption was originally granted many years ago in order to ease the tax burden associated with rising property values for homeowners at that time. Senate Bill 2 as passed by the 88th Texas Legislature during the Second Called Session in 2023, in conjunction with House Joint Resolution No. 2, as passed by the 88th Legislature during the Second Called Session and voters on November 7, 2023, does not allow a governing body of a school district that adopted a percentage homestead exemption for tax year 2022 to reduce the amount of the percentage exemption or repeal the exemption until December 31, 2027. HISD granted the 20 percent exemption for tax years 2022, 2023 and 2024, will need to grant it again for tax year 2025.
This exemption provides a signi...
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