Can ITIN taxpayers claim the homestead exemption in Texas?

Yes. The Texas homestead exemption is available to any owner who occupies the property as their principal residence — it does not require US citizenship or a Social Security number. Texas county appraisal districts accept an ITIN as taxpayer identification on the application.

How much does the Texas homestead exemption save?

The general exemption reduces $100,000 from the appraised value for school tax (effective 2023 after Proposition 4). Many counties and cities add local exemptions, typically 10–20%. Typical annual savings on a $350,000 Texas home range from $1,800 to $3,000.

When should I file for the homestead exemption?

You can file after closing, once the property is your principal residence as of January 1 of the tax year. The regular deadline is April 30 of the tax year, though Texas allows filing retroactively up to two years back.

What documents do I need to file with an ITIN?

Form 50-114 (Application for Residence Homestead Exemption) from the Texas Comptroller, a photo ID with an address matching the property (Texas driver license, consular matricula, passport + Texas ID, etc.), and your IRS ITIN assignment letter. The county appraisal district (CAD) processes the application.

Educational guide · Texas · ITIN

Texas Homestead Exemption for ITIN Homeowners

If you bought a home in Texas — with or without a Social Security number — and you live there, you can likely claim the homestead exemption and cut thousands of dollars a year from your property tax bill. This guide explains how to do it as an ITIN taxpayer.

Educational information only. Icon Mortgage is not yet licensed in California. No loan products are being offered.

What is the homestead exemption?

It's a reduction of the taxable value of your property when you occupy it as your principal residence. Texas has some of the highest effective property tax rates in the country (1.6–2.3%), so any reduction in taxable value translates directly into less money paid every year to the county, school district, and special districts.

How much do you save?

The general exemption reduces $100,000 of taxable value for school tax (effective 2023, after voters approved Proposition 4). Many local districts add additional exemptions of 10–20%. On a $350,000 home, typical annual savings range from $1,800 to $3,000, depending on the county.

Do ITIN owners qualify?

Yes. The Texas homestead exemption does not require US citizenship or a Social Security number. The requirements are:

Be the owner (your name on the deed) as of January 1 of the tax year
Occupy the property as your principal residence
Not claim homestead on any other property (in Texas or elsewhere)
Provide ID with an address matching the property

The County Appraisal District (CAD) accepts an ITIN on Form 50-114 as the taxpayer identifier.

Step by step

Wait until January 1 of the tax year. You must be the owner and living in the property on that date. If you closed in February, you can't apply that year — you apply the following year.
Download Form 50-114. It's the Application for Residence Homestead Exemption from the Texas Comptroller. It's available in English and Spanish. You can find it by searching "Form 50-114 homestead Texas" or on your county CAD site (Travis, Harris, Dallas, Bexar, Tarrant, El Paso, Hidalgo, etc.).
Gather documents:
- Photo ID with an address matching the property (Texas driver license preferred; consular matricula + Texas ID accepted in most counties)
- IRS letter assigning your ITIN (CP-565 or CP-566)
- Copy of the deed or closing statement showing you as owner
Update your driver license. The address on your ID must match the property address. If your license shows the prior address, update it at the DPS before submitting the form.
Submit to your county CAD. You can mail it in or, in many counties, submit through the CAD's online portal. There's no filing fee.
Keep the confirmation. The CAD sends a letter confirming the exemption was approved. Save it. The exemption renews automatically each year — you don't have to refile.

Additional exemptions you can stack

Over-65

Extra $10,000 on school tax and freezes that tax at the level of the year you turn 65. Available to ITIN holders as well.

Disabled person

Extra $10,000 on school tax if you have documented disability (Social Security Disability or medical equivalent, usable with ITIN).

Disabled veteran

Variable exemption based on disability rating (10%–100% of appraised value). Requires verifiable military service — not available via ITIN alone.

Surviving spouse

If your deceased spouse had an over-65 or disabled-veteran exemption, you may retain it under certain conditions.

Deadline and retroactive filing

The regular deadline is April 30 of the tax year. But Texas allows retroactive filing up to two years back. If you bought a year ago and never filed, you can file now and receive a refund of overpaid taxes — a savings many ITIN holders overlook.

What happens if you sell or move?

The homestead exemption applies to the property where you reside. If you sell and buy another property in Texas, you reapply for the new one. If you move to another state, the Texas exemption ends. If you keep the property but rent it out, you lose the exemption starting the year it stops being your principal residence.

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This page is educational. Texas property-tax exemption rules are set by Texas Tax Code Chapter 11 and constitutional amendments approved by voters. Amounts can change. Exact procedure and accepted documentation vary slightly by county — verify with your CAD before submitting. Icon Mortgage does not provide tax advice; consult an accountant or attorney for your specific situation.