Form 50-114 Texas: Homestead Exemption After a Spouse Dies

When a homeowner who held an Over-65 or disability property tax exemption dies, the surviving spouse faces a specific administrative deadline that most people don't know exists. Miss it and the exemption disappears. File Form 50-114 correctly and the tax ceiling your spouse locked in stays in place — potentially saving thousands of dollars a year.

Texas does not automatically transfer property tax exemptions at death. The surviving spouse must proactively apply.

What Form 50-114 Does

Form 50-114 is the Residence Homestead Exemption Application issued by the Texas Comptroller of Public Accounts. It is filed with your local county appraisal district — not the state.

In the context of a spouse's death, the form accomplishes two things:

1. It reinstates the surviving spouse's own standard homestead exemption on the property.
2. More importantly, it allows the surviving spouse to inherit the deceased spouse's Over-65 or disability exemption, including the frozen school district tax ceiling that came with it.

Under Texas Tax Code Section 11.13, a surviving spouse can claim this carryover exemption and ceiling if they meet two statutory requirements: they must be at least 55 years old at the time of the deceased spouse's death, and they must continue to own and occupy the home as their primary residence.

If you meet both conditions, your school district property tax bill is permanently capped at whatever your spouse was paying when the exemption was first applied — it cannot increase as long as you live there.

How to File

Step 1: Locate your county appraisal district. Each of Texas's 254 counties has its own appraisal district. Search "[county name] appraisal district" or use the Texas Comptroller's online directory. Harris County is HCAD, Dallas County is DCAD, Travis County is TCAD, and so on.

Step 2: Download Form 50-114. The current version is available on the Texas Comptroller's website at comptroller.texas.gov. Make sure you have the most recent version — the form is revised periodically.

Step 3: Complete the application. Fill in the property address and legal description, your name as the surviving owner, and indicate that you are applying as a surviving spouse claiming the carryover exemption. Check the applicable boxes for the Over-65 or disabled person exemption.

Step 4: Attach required documents.

• A copy of the death certificate.
• Proof of your age (driver's license or passport showing your date of birth).
• Proof of ownership if the title has not yet been updated (a copy of the deed is sufficient).

Step 5: Submit before the April 30 deadline. The appraisal district must receive your application by April 30 of the tax year in which you are claiming the exemption. If your spouse died late in the year, you may need to act quickly to meet the following year's April 30 deadline.

Some counties allow online submissions; others require a paper filing by mail or in person. Call your appraisal district to confirm their preferred method.

What Happens If You Miss the Deadline

A late application is still possible. Texas law allows a late homestead exemption application to be filed up to two years after the date the taxes were due. The exemption and any refund can be applied retroactively, but late fees may still apply.

However, the sooner you file, the sooner the tax freeze takes effect. Filing late means paying the higher, unfrozen rate in the interim — and then waiting for a refund process that takes additional months.

The Tax Ceiling: What It Actually Means

Texas school district property taxes represent the largest portion of most homeowners' annual tax bill — often 50% or more of the total. When a qualifying homeowner reaches 65 or becomes disabled, Texas freezes their school district taxes at the current year's amount. The appraised value of the home can rise; the school district tax bill cannot.

When a surviving spouse inherits that exemption through Form 50-114, they inherit the frozen amount, not the current tax bill calculated at market-rate appraisal. For a home that has appreciated significantly, the difference can be several thousand dollars per year.

Common Mistakes

Assuming it transfers automatically. The Texas county appraisal district will not update your file without an application. You must initiate the process.

Confusing the appraisal district with the tax assessor-collector. You file Form 50-114 with the appraisal district (which sets values and exemptions). The tax assessor-collector is a separate office that sends the bills. Filing with the wrong office delays everything.

Not updating the deed first if you own the property through a trust or joint tenancy. If the home is still titled in the deceased spouse's name alone, some appraisal districts will want to see documentation that you now have an ownership interest before granting the exemption. An attorney can help you record the appropriate deed or affidavit.

Part of a Larger Estate Settlement Process

Filing Form 50-114 is one of dozens of administrative tasks that need to happen in the weeks after a death in Texas. Property tax exemptions, vehicle titles, bank accounts, creditor notifications, and probate court filings each have their own deadlines and their own forms.

The Texas Estate Settlement Guide at /us/texas/estate-settlement/ walks through every step in chronological order — from the first 48 hours through final asset distribution — with the specific Texas forms, statutory deadlines, and county filing locations you'll need. It also covers what to do with the homestead if MERP (Medicaid Estate Recovery) has placed a potential claim on the estate.

Key Facts at a Glance

• Form: 50-114 (Residence Homestead Exemption Application)
• Filed with: Your county appraisal district (not the state, not the tax assessor-collector)
• Deadline: April 30 of the applicable tax year
• Age requirement: Surviving spouse must be at least 55 at the time of the deceased spouse's death
• Documents needed: Death certificate, proof of age, deed or ownership documentation
• Effect: Preserves the Over-65 or disability exemption and frozen school district tax ceiling

The form is free to file. There is no fee charged by the appraisal district for processing a homestead exemption application.

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