Exemption Guidance

Exemption Guidance

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?