2023 Homestead Exemptions Guide

(Last Updated 11-13-2023)

THOSE HIGHLIGHTED IN GREEN WERE VOTER APPROVED ON NOVEMBER 7, 2023

2022 Homestead Exemptions Guide

(Last Updated 11-09-2022)

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
Gregg County Rural Fire Dist #3						x
Kilgore Junior College	30,000					x			30,000
Schools
Gladewater	6,000		YES	40,000	10,000	x	20	20% +40,000	20% +56,000	20% +50,000
Kilgore			YES	40,000	10,000	x		40,000	50,000	50,000
Longview	5,700	5,700	YES	40,000	10,000	x		40,000	55,700	55,700
Pine Tree	10,000		YES	40,000	10,000	x	20	20% +40,000	20% +60,000	20% +50,000
Sabine	5,000	15,000	YES	40,000	10,000	x	20	20% +40,000	20% +55,000	20% +65,000
Spring Hill	4,000	4,000	YES	40,000	10,000	x	15	15% +40,000	15% +54,000	15% +54,000
White Oak	15,000	15,000	YES	40,000	10,000	x	20	20% +40,000	20% +65,000	20% +65,000
	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

Heir Property Homesteads

In 2019 Senate Bill 1943 made it easier for property owners who inherited their property as their primary residence to qualify for a homestead exemption. In addition, heir property owners who do qualify for a homestead exemption will receive the benefit on 100% of the property even if the property has co-ownership. Please see the documentation below for more information regarding “heir property” and homestead exemptions.

Heir Property Homesteads
Have You Inherited Your Home?	¿Es usted heredero de vivienda?