Homestead exemption deadline and amount by state: Texas, Florida, Georgia, California, Illinois

Updated September 21, 2026 · 4 min read · 9 sources cited

A homestead exemption removes part of your primary home’s value from property taxation, but only if you own and live in the home on January 1 and file by the state deadline: April 30 in Texas for $140,000 off school district value, March 1 in Florida for up to $50,000, April 1 in Georgia, February 15 in California for $7,000, and a county-set date in Illinois for $6,000 to $10,000 of equalized assessed value.

Homestead exemption deadline and amount, by state

State Basic exemption Filing deadline Growth cap while you own
Texas $140,000 off school district value; up to 20 percent local option April 30; late filing accepted up to 2 years after delinquency 10 percent a year from the second year
Florida $25,000 on all levies, plus up to $25,000 non-school on value $50,000 to $75,000, indexed to CPI March 1 3 percent or CPI, whichever is lower; portable up to $500,000
Georgia $2,000 off the 40 percent assessed value; larger local exemptions common April 1, or to the end of the 45-day appeal window Inflation, under HB 581, unless the local government opted out
California $7,000 off assessed value February 15 for the full amount; 80 percent if filed by December 10 2 percent a year under Proposition 13
Illinois $10,000 EAV in Cook County; $8,000 collar counties; $6,000 elsewhere Set by each county None on value; levies are limited instead

How to apply for homestead exemption in Texas

Tax Code 11.13(b) requires every school district to exempt $140,000 of a residence homestead’s appraised value, raised from $100,000 by the amendment voters approved in November 2025.

Owners who are 65 or older, or disabled, receive a further $60,000 from school districts under 11.13(c), plus a school tax ceiling. Counties, cities and special districts may add a local option exemption of up to 20 percent of value with a $5,000 floor.

You must own and occupy the home on January 1, and the address on your Texas driver’s licence must match. File Form 50-114 with the county appraisal district by April 30.

Once you have held the exemption for a full calendar year, Tax Code 23.23 caps your appraised value growth at 10 percent a year. The cap resets to market value when the home sells. See Harris County or the Texas page.

Homestead exemption Florida: $50,000, file by March 1

Section 196.031 grants $25,000 off assessed value for all levies, plus an additional exemption of up to $25,000 on assessed value between $50,000 and $75,000 that applies to everything except school district taxes. Since January 1, 2025 that second amount is indexed to CPI when inflation is positive.

You must hold title and make the home your permanent residence on January 1. File form DR-501 with the county property appraiser by March 1 of the first year; it renews automatically.

The Save Our Homes cap in section 193.155 then limits assessed value growth to 3 percent or the CPI change, whichever is lower, and when you move within Florida you can carry the accumulated difference between just value and assessed value, up to $500,000, to the new homestead by filing DR-501T. See the Florida page.

Homestead exemption Georgia: $2,000 statewide, local amounts matter more

The statewide exemption is $2,000, deducted from the 40 percent assessed value for county and school taxes. What matters more is the local layer: counties and school districts in metro Atlanta, including DeKalb, Fulton, Cobb and Gwinnett, grant much larger amounts through local acts, so check the county tax commissioner’s list.

Own and occupy the home on January 1 and file with the county by April 1. The Department of Revenue now also accepts applications up to the end of the 45-day assessment appeal window.

House Bill 581, effective January 1, 2025, created a floating exemption that limits taxable value growth to inflation, but each county, city and school district could opt out, and some did, including DeKalb County’s governing authority. Whether you are protected depends on which local governments cover your parcel. See the Georgia page.

Homestead exemption California: $7,000, file by February 15

The California Constitution provides a $7,000 reduction in taxable value for an owner-occupied principal residence, worth about $70 a year at the 1 percent general levy. It is small because Proposition 13 does the heavy lifting: your base year value, usually the purchase price, can rise no more than 2 percent a year.

File form BOE-266 once with the county assessor by February 15 for the full exemption; a claim filed by December 10 receives 80 percent for that year. It stays in place until you move or convert the property to a rental. See the California page.

Homestead exemption Illinois: $6,000 to $10,000 of EAV

The General Homestead Exemption reduces equalized assessed value by up to $10,000 in Cook County, $8,000 in the collar counties of DuPage, Kane, Lake, McHenry and Will, and $6,000 elsewhere, under 35 ILCS 200/15-175.

The Senior Citizens Homestead Exemption adds $8,000 in Cook and the collar counties and $5,000 elsewhere for owners 65 and older. The Low-Income Senior Freeze locks EAV for seniors under the income limit and must be renewed every year.

There is no statewide deadline; each county assessor sets an application window, and a new owner must apply even in Cook County where the exemption otherwise renews. Your saving equals the exemption times the local composite rate, roughly $700 for the basic exemption in much of Cook County. See Cook County or the Illinois page, and use the estimator to test the effect on your bill.

This guide is general information, not tax or legal advice. Amounts and deadlines are set by statute and change; confirm with your county before relying on them.

Frequently asked questions

What is homestead exemption?

A homestead exemption removes part of your primary home's value from property taxation, which lowers the bill, and in several states it also caps how fast the taxable value can rise while you own the home. You must own and occupy the home as your principal residence, usually on January 1, and file an application with the county by the state's deadline. Second homes and rentals do not qualify.

How do I apply for homestead exemption?

File the state's form with your county appraisal district, property appraiser or assessor: Form 50-114 in Texas, DR-501 in Florida, BOE-266 in California, and the county's own form in Georgia and Illinois. You need proof the home is your principal residence, typically a driver's licence at that address. In Texas, Florida, Georgia and California the exemption renews automatically once granted.

What is the homestead exemption deadline?

April 30 in Texas, March 1 in Florida, April 1 in Georgia, February 15 in California for the full amount, and a date set by each county in Illinois. Texas and Georgia accept late applications: Texas up to two years after the delinquency date with a refund, Georgia up to the end of the 45-day assessment appeal window.

What is the Texas homestead exemption deadline?

April 30. File Form 50-114 with the county appraisal district before May 1 of the tax year. If you miss it, the Comptroller notes you can still file up to two years after the delinquency date and receive a refund. Since 2022 a buyer can also claim a prorated exemption for the part of the purchase year after closing, if the seller was not already receiving one.

How does homestead exemption work in Florida?

Section 196.031 grants $25,000 off assessed value for all levies, plus up to $25,000 more on value between $50,000 and $75,000 for all levies except schools. The Save Our Homes cap then limits annual assessed value growth to 3 percent or the change in CPI, whichever is lower, and that accumulated saving is portable to your next Florida homestead, up to $500,000. File DR-501 by March 1.

Do I need to reapply for homestead exemption every year?

Not in Texas, Florida, Georgia or California, where the exemption renews automatically once granted until you move or the property stops being your residence. In Illinois the general homestead exemption renews in Cook County, but a new owner must apply, and the senior freeze must be renewed every year.

Sources

  1. Texas Comptroller, Property Tax Exemptions (Tax Code 11.13, 11.43, 23.23)
  2. Texas Comptroller, Residence Homestead Exemption FAQ
  3. Florida Department of Revenue, Property Tax Exemptions (Florida Statutes 196.031 and 193.155)
  4. Florida Department of Revenue, Save Our Homes Assessment Limitation and Portability Transfer (PT-112)
  5. Georgia Department of Revenue, Property Tax Homestead Exemptions
  6. Georgia Department of Revenue, Floating Homestead Exemption under House Bill 581
  7. California State Board of Equalization, Homeowners' Exemption
  8. Illinois Department of Revenue, Property Tax Exemption Information (PIO-74), 35 ILCS 200/15-175
  9. Cook County Assessor, Homeowner Exemption