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Legislative Updates


Section 11.43, Tax Code, Amended by Senate Bill 1801 [Senate Bill 1801 Link]

Effective Year: 2023

Information has been posted recently stating that taxpayers must re-apply for a Homestead Application yearly or risk losing the exemption. This information is incorrect.

Senate Bill 1801 states that an appraisal district has 5 years to review all filed HS Exemptions with the appraisal district to verify if they are still valid. The appraisal district performs checks yearly to verify if a property owner who has been granted the exemption is still the property owner and is residing on the property.

If information from the review does not match with what is on file, the appraisal district will send an official letter to notify of the discrepancy and inform that a new application may need to be filed. If you receive this communication from the appraisal district, do not disregard it. It is important that you comply with any request in a timely manner, or the exemption may be removed.

You can check the status of your exemption by going onto our website https://epcad.org/Search, and searching your property information. Click the Property Services link, you will see if you have an active Homestead Exemption on file. Look at the Current Status section. If you do not have one, a button reading “Apply for Homestead” will appear. Click this button to submit a homestead application with the appraisal district. Please allow 10 to 14 business days for processing of this application. If you have any further questions, you may email us at exemptions-vm@epcad.org. Reference your Full Name, Address, and Telephone number.


Tax Code 11.36 Child-Care Facility Exemption [Section 11.36 Link]

Effective Year: 2024

  • Facility licensed by Health and Human Services Commission to provide assessment, care, training, education, custody, or supervision for a child who is not related by blood, marriage, or adoption to the owner of the facility.
  • Owner or operator participates in the Texas Workforce Commission’s Texas Rising Star Program (Section 2308.3155 Government Code) for that facility.
  • At least 20% of the total number of children enrolled at the facility receive subsidized child-care services provided through the child-care services program administered by the Texas Workforce Commission.
  • Applies to real property only.
  • Does not apply to property with an 11.13 Homestead exemption.
  • May be claimed by an owner of a child-care facility or the owner of space leased to a child-care facility if the owner signs an affidavit that the rent to the child-care facility has been reduced by the amount of the exemption.
  • May be granted by the county or a municipality.
  • The percentage of the exemption may be 50% to 100%.


Website last updated on: 4/2/2025 10:45:02 AM MDT (UTC -6:00)