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Exemptions

 

TYPE

STATE MANDATED

OPTIONAL

TOTAL

Homestead

$15,000

$0

  $15,000

Over 65 Homestead

$10,000

$13,330

$38,330

Disabled Person

$10,000

$0

  $25,000

Disabled Veteran

$5,000 to $12,000

$0

$5,000 to $12,000

Disabled veteran exemption is a minimum of $5,000 and a maximum of $12,000, depending on the percentage as certified by the Veteran’s Association.

Agriculture or Open Space: Land that is qualified under this section is taxed on its productivity value as opposed to its market value with a 5 year recapture.

Freeport: Alief ISD is one of three school districts that offer the freeport exemption. This exemption allows for certain personal property that was on hand on January 1, but is held in the district for less than 175 days, to be exempted from taxation. Property qualified for the freeport exemption is usually raw materials that will be manufactured into finished goods and shipped out in 175 days.