Upton County Appraisal District

$140,000/ 20% of value

School district: $140,000 off appraised value (Prop 13, Nov 2025). County/city: up to 20% of appraised value (minimum $5,000). Must be primary residence as of January 1. File by April 30.

$200,000

Additional $60,000 school district exemption on top of the $140,000 general homestead (Prop 11, Nov 2025). Combined school exemption: $200,000. Tax ceiling freeze: school taxes frozen at the amount due the year you qualify. County/city may offer optional additional exemptions of at least $3,000.

$5,000

Tiered by VA disability rating: 10-29% = $5,000, 30-49% = $7,500, 50-69% = $10,000, 70-99% = $12,000, 100% = total exemption on homestead. Amount shown is the minimum (10-29%) tier. Veterans 65+ with 10%+ rating qualify for $12,000.

Carries forward the deceased veteran's exemption amount. Surviving spouse of a 100% disabled veteran receives total exemption on homestead. Must not have remarried. Applies to the homestead the couple shared.

Land appraised at agricultural productivity value instead of market value, typically 90-95% reduction. Must have agricultural use for 5 of the last 7 years. Rollback tax applies (5 years of tax difference plus 7% interest) if agricultural use ceases. File by April 30.