To qualify for a residence homestead exemption, the home's owner must be an individual (not a corporation or other business entity) and use the home as his or her principal residence.  Applications for homestead exemptions must be submitted to the Bexar Appraisal District (telephone 210-224-2432) located at 411 N. Frio Street by May 1st.  Exemption application forms used by Bexar Appraisal District can be printed from the Internet (www.bcad.org/forms.htm).

·        Over-65 Exemption - $65,000 Exemption Amount

A property owner must be 65 years of age or older and claim the property as their principal residence.

·        Disabled Exemption - $12,500 Exemption Amount

You are eligible for this exemption if you cannot engage in gainful work because of a physical or mental disability, or you are 55 years old and blind and cannot engage in your previous work because of the blindness.  To qualify, you must meet the Social Security definition for disabled.  You qualify if you receive disability benefits under the Federal Old Age, Survivors and Disability Insurance Program administered by the Social Security Administration.  Disability benefits from any other program do not automatically qualify you.

·        Disabled Veterans Exemption - $5,000 to $12,000 Exemption Amount

To receive a disabled veteran exemption, you must either be a veteran who was disabled while serving with the U.S. armed forces or the surviving spouse or child (under 18 years of age and unmarried) of a disabled veteran or of a member of the armed forces who was killed while on active duty.  The exemption amount is based on the percentage of service connected disability determined by the Veterans Administration.

·        Historic Preservation Area Exemption – 20% Appraised Value

Residence homesteads located within Historic Districts designated by City Council after October 1, 2000, are eligible for an exemption of 20% of the appraised value for a ten (10) year period.

·        Historic Residence Exemption

The property must be a national, state, or locally designated historic landmark or located within a national or local historic district to be eligible.  Owner must invest a minimum of 50% of the pre-improvement value of the property in rehabilitating the property.  The property owner has the following exemption options:  (1) City property taxes are frozen at the appraised value prior to the rehabilitation for ten (10) years; or (2) no City property taxes are assessed for the first five (5) years and City property taxes are assessed at 50% of the post-rehabilitation appraisal for the next five (5) years.

·        Over-65 and Disabled Tax Ceiling

On May 7, 2005, Proposition 3 was approved by voters of the City of San Antonio. Proposition 3 freezes the amount of property taxes imposed on residence homesteads owned by persons 65 years of age and older or disabled.  City property taxes are frozen based on the tax year 2005 levy. City taxes may not increase as long as the residence is maintained as a homestead by the owner.  Upon the death of the qualifying disabled or 65 years of age or older homeowner, the property tax freeze is transferred to the surviving spouse, if spouse is 55 years of age or older and claims the property as a residence homestead.