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Fort Worth Texas online Form 982: What You Should Know

State Law (Texas) Texas Exemptions from Real Estate Taxes The Texas Real Estate Exemption allows Texas homeowners to deduct a portion of the state sales tax paid on most real estate-related property. Property that is exempt is taxable on other taxes levied on it by the state. The Texas sales tax is 0.25 percent of the purchase price of the taxable real estate or portion thereof, whichever is greater. A property is “exempt” if it is primarily used for personal use. State Tax Rate on Residential Land Texas State Legislature approved a state sales tax rate of 0.25 percent on the taxable value of residential real property in each of the following situations: The property is primarily used as part of a residential unit. The property is primarily considered to be used to earn and/or own capital income. The exemption is 100,000 or less and the homeowner has no dependents.

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