Exemption Guidance
2024 Homestead Exemptions Guide
| 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 | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +116,000 | 20% +110,000 | |
| Kilgore | YES | 100,000 | 10,000 | x | 100,000 | 110,000 | 110,000 | |||
| Longview | 5,700 | 5,700 | YES | 100,000 | 10,000 | x | 100,000 | 115,700 | 115,700 | |
| Pine Tree | 10,000 | YES | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +120,000 | 20% +110,000 | |
| Sabine | 5,000 | 15,000 | YES | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +115,000 | 20% +125,000 |
| Spring Hill | 4,000 | 4,000 | YES | 100,000 | 10,000 | x | 15 | 15% +100,000 | 15% +114,000 | 15% +114,000 |
| White Oak | 15,000 | 15,000 | YES | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +125,000 | 20% +125,000 |
| Local Option | State Mandated | |||||||||
2023 Homestead Exemptions Guide
(Last Updated 11-13-2023)
| 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 | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +116,000 | 20% +110,000 | |
| Kilgore | YES | 100,000 | 10,000 | x | 100,000 | 110,000 | 110,000 | |||
| Longview | 5,700 | 5,700 | YES | 100,000 | 10,000 | x | 100,000 | 115,700 | 115,700 | |
| Pine Tree | 10,000 | YES | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +120,000 | 20% +110,000 | |
| Sabine | 5,000 | 15,000 | YES | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +115,000 | 20% +125,000 |
| Spring Hill | 4,000 | 4,000 | YES | 100,000 | 10,000 | x | 15 | 15% +100,000 | 15% +114,000 | 15% +114,000 |
| White Oak | 15,000 | 15,000 | YES | 100,000 | 10,000 | x | 20 | 20% +100,000 | 20% +125,000 | 20% +125,000 |
| Local Option | State Mandated | |||||||||
THOSE HIGHLIGHTED IN GREEN WERE VOTER APPROVED ON NOVEMBER 7, 2023
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? |