Exemption Guidance

2018 Homestead Exemptions Guide

(Last Updated 2-23-18)

Entity Over 65 DSBL FRZ Granted Reg HMST Over 65 DV % Total Regular Total Over 65 Total DSBL
Cities
Clarksville City

25,000

25,000

x

20 20% 20% +25,000 20% +25,000
East Mountain

3,000

3,000

x

Easton City

x

Gladewater City

6,000

x

6,000
Kilgore City

15,000

15,000

x

20 20% 20% +15,000 20% +15,000
Lakeport City

25,000

25,000

x

25,000 25,000
Longview City

10,000

10,000

YES

x

10,000 10,000
Warren City

6,000

x

20 20% 20% +6,000
White Oak City

20,000

20,000

x

20 20% 20% +20,000 20% +20,000
Other
Gregg County

25,000

25,000

YES

x

20 20% 20% +25,000 20% +25,000
Road and Bridge

22,000

22,000

YES

3,000

x

20 20% +3,000 20% +25,000 20% +25,000
Gregg County Rural Fire Dist #1

x

Gregg County Rural Fire Dist #2

x

Kilgore Junior College

30,000

x

30,000
Schools
Gladewater

6,000

YES

25,000

10,000

x

20 20% +25,000 20% +41,000 20% +35,000
Kilgore

YES

25,000

10,000

x

20 20% +25,000 35,000 35,000
Longview

5,700

5,700

YES

25,000

10,000

x

25,000 40,700 40,700
Pine Tree

10,000

YES

25,000

10,000

x

20 20% +25,000 20% +45,000 20% +35,000
Sabine

5,000

15,000

YES

25,000

10,000

x

20 20% +25,000 20% +40,000 20% +50,000
Spring Hill

4,000

4,000

YES

25,000

10,000

x

15 15% +25,000 15% +39,000 15% +39,000
White Oak

15,000

15,000

YES

25,000

10,000

x

20 20% +25,000 20% 50,000 20% +50,000

Local Option

State Mandated

 

Goods Exported from Texas (“Freeport Exemption”) Jurisdictions

Article VIII, Sec. 1(j) of the Texas Constitution provides that goods, wares, ores, merchandise as well as personal property used in the repair of air carrier equipment, can qualify for a property tax exemption, if they meet certain criteria. Oil, natural gas, and petroleum products, however, will not qualify. In order to qualify, items must be detained in Texas for assembling, storing, manufacturing, fabricating, or processing purposes. More importantly, the items must leave the state within 175 days or less after the date they were acquired or brought into Texas. The Texas Constitution authorizes counties, cities, or towns, school districts, and junior college districts to opt to continue taxing the property. In Gregg County, several of the taxing units do not offer the Freeport Exemption. Qualified property within granting jurisdictions will be eligible.

Listed below are the jurisdictions which grant the exemption:

  • City of Kilgore
  • School District of Kilgore
  • Kilgore Junior College