Exemption Codes

Last Revised: July 31, 2024

Table of Contents

Code Full Description Description in ACT 7
25D 25.25D Penalty 25.25 Penalty
ABMO Abatement-MNO Abatement-MNO
ABT Abatement Abatement
APD Apportioned Partial Disability Apportioned Partial Disability
APO Apportioned Partial Over65 Apportioned Partial Over65
APR Apportioned Partial Homestead Apportioned Partial Homestead
APS Apportioned Partial Surviving Spouse Apportioned Partial Surviving Spouse (a type of Over65 exemption), apportionment between mobile home and land
BIO Biomedical Research Biomed Research
C313 Chapter 313 credit Chapter 313 credit (exemption amount times the jurisdiction's tax rate/100)
CAP Capped Capped
CBD Custom Bonded Custom Bonded
CDL Condominium Common Elements Condo Common
CEM Cemeteries Cemeteries
CGC Cocoa Green Coffee Cocoa Green Coffee
CHA Charitable Organizations Charitable Org
CHDO Community Housing Development Organization Community Housing Development Organization
CHV Child Care Facility Child Care Facility
CPT Congress of Parents and Teachers Parents Teach Cong 
CSC Community Service Club Community Service Club
D11, D12, D13, D14 Winter Freeze 2021 Tier 1, Tier 2, Tier 3, Tier 4 Winter Freeze 2021 Tier 1, Tier 2, Tier 3, Tier 4
D31 Spring Disaster 2024 Tier 1 Spring Disaster 2024 Tier 1
D32 Spring Disaster 2024 Tier 2 Spring Disaster 2024 Tier 2
D33 Spring Disaster 2024 Tier 3 Spring Disaster 2024 Tier 3
D34 Spring Disaster 2024 Tier 4 Spring Disaster 2024 Tier 4
DAC Child of Disabled Veterans DRH Child
DAD Double Disabled Veterans DRH Double
DAS Spouse Died on Active Duty Spouse Died Mil
DAV Disabled Veteran Disabled Veteran
DEF Deferral Deferral
DRH Disabled Residential Homestead Disabled Residential Homestead
DSTR Local Disaster Local Disaster
DSTS State Disaster State Disaster
DVR Disaster Value Reduction Disaster Value Reduction
ENG Energy Energy
ESP Energy Storage Property Energy Storage Property
EXD Exempt Deed Exempt Deed
EXXA Prorated EXXA PRORATED EXXA
EXXD Prorated Charitable Org Prorated Charitable Org
EXXF Prorated Association Providing Assistance To Prorated Association Providing Assistance To
EXXG Prorated Organizations Engaged Primarily In Prorated Organizations Engaged Primarily In
EXXH Prorated Colonia Model Subdivision Program Prorated Colonia Model Subdivision Program
EXXI Prorated Youth Spiritual Mental and Physical Prorated Youth Spiritual Mental and Physical
EXXJ Prorated Schools Prorated Schools
EXXL Prorated Prorated
EXXM Prorated Marine Cargo Containers Used Exclusion Prorated Marine Cargo Containers Used Exclusion
EXXN Prorated Motor Vehicles Leased for Personal Use Prorated Motor Vehicles Leased for Personal Use
EXXO Prorated Prorated
EXXP Prorated Offshore Drilling Equipment Not In Use Prorated Offshore Drilling Equipment Not In Use
EXXQ Prorated Intracoastal Waterway Dredge Disposal Prorated Intracoastal Waterway Dredge Disposal
EXXR Prorated Non Profit Water Supply or Waste Water Prorated Non Profit Water Supply or Waste Water
EXXS Prorated Raw Cocoa and Green Coffee Held in Harris County Prorated Raw Cocoa and Green Coffee Held in Harris County
EXXT Prorated Prorated
EXXU Prorated Miscellaneous Exemptions Prorated Miscellaneous Exemptions
EXXV Prorated Prorated
FDA Federal Disaster Federal Disaster
FDL Late Freeport Documentation Penalty Late Freeport Documentation Penalty
FFL Late Freeport Filing Penalty Late Freeport Filing Penalty
FRP Freeport Freeport
FRSS First Responders Surviving Spouse First Responders Surviving Spouse
FTZ   Foreign Trade Zone Foreign Trade Zone
FWC Federation of Women's Concerns Women's Fed
GIT Goods in Transit Goods in Transit
HB3 House Bill 366 HB366
HIS Historical Site Historical Site
HOA Homeowners Association Homeowners Assoc
HOM Homestead Homestead
IAP Immediate Apportioned Partial Residential Immediate Apportioned Partial Residential
IFC Interstate or Foreign Commerce Interstate or Foreign Commerce
IFT Incremental Financing Increment Finance
IPA Immediate Partial Residential Homestead Immediate Partial Residential
IRE Immediate Residential Homestead Immediate Residential Homestead (a pro-rated homestead)
JETI JETI Exempt Jobs, Energy, Technology and Innovation Act
LDS Local Disable Spouse Local option only for disabled
LIH Low Income Housing (11.18) Low Income Housing
LIT Litigated Litigated
LOSP Late AG Penalty Late AG Penalty
LVE Leased Vehicle Leased Vehicle
MCD Medical Center Development Medical Center Devt
MCL Methane Capture at Landfill Methane Capture at Landfill
MDF Military Deferral Military Deferral ($0.00 exemption for Bill Suppress MD, Harris County only)
MED Medical or Biomedical Property Medical or Biomedical Property
MHE Mobile Home Exemption Mobile Home Exemption
MOE Multiple Owner Multiple Owner
MSS Surviving Spouse Active Duty Surviving Spouse Active Duty
NCAP NHS Cap Loss Non-Homestead Cap Loss
NCT Nature Conservancy of Texas TX Conservancy
NDA National Disaster National Disaster
NOM Nominal Value Nominal Value (for ex., a guardhouse in a gated community)
ODR Offshore Drilling Rig Offshore Drilling Rig
O65 Over 65 Over 65
OMT Omitted Property Penalty Omitted Property Penalty
OSP Open Space 1-D-1 Open Space 1-D-1
P55 Prorated Surviving Spouse O65 PRO Spouse O65
P65 Prorated Over 65 Prorated Over 65
PAA Public Access Airport Public Airport
PAH Partial Homestead Partial Homestead
PCO Primarily Charitable Organization Primarily Charitable Organization
PCP Pollution Control Property POL Control Property
PDS Partial Disability Partial Disability
PED Private Enterprises Demonstration Association Priv Ent Assoc
PEX Partial Total Exemption Partial Total Exemption
POL Pollution Control Pollution Control
POS Privately Owned Schools Private Schools
POV Partial Over 65  
PRG Government Proration (condemnation) Government Proration
PRH Prorated Disability Prorated Disable
PRO Pro-rated Pro-rated
PUB Public Property Public Property
PUV Personal Use Vehicle Personal Use Vehicle (used by Harris County as the equivalent of LVE)
RED Redevelopment Zone Redevelop Zone
REL Religious Organization Religious Org
RNA Additional Rendition Penalty Additional Rendition Penalty
RND Rendition Penalty Rendition Penalty
RNF Fraud Rendition Penalty Fraud Rendition Penalty
REP Religious Exempt Parking Lots (Leasehold) Religious Parking
RPS Recreational Park and Scenic Land Park & Scenic Land
RRP Railroad Property Railroad Property
S55 Surviving Spouse Surviving Spouse
S65 Surviving Spouse O65 Surviving Spouse O65
SFT Surviving Spouse First Responder Transfer Surviving Spouse First Responder Transfer
SSF Surviving Spouse First Responder Surviving Spouse First Responder
SOL Solar Exemption Solar Exemption
SPE Self-Provided Emergency Services Self-Provided Emergency Services
SPL Special Valuation Special Valuation
SPV Sole Proprietorship Sole Proprietorship
SPX Spaceport Exemption Spaceport Exemption
SRH Surviving Disabled Spouse Surviving Disabled Spouse
SRO Scientific Research Organization Science Org
SSA Soldiers and Sailors Act Soldiers/Sailors Act
STT Surviving Spouse Total Transfer Surviving Spouse Total Transfer
SWP Solar and Wind Powered Energy Devices Energy Devices
TDA Tax Deferral Affidavit Deferral Affidavit
TIM Timberland Timberland
TRM TRM TRM
TRN Transitional Housing Transition Housing
TSC Theater Schools Theater Schools
VCH Vet Charitable Homestead Disability or Vet Charitable Homestead Spouse, calculated on homesite value only Vet Charitable Homestead Disability or Vet Charitable Homestead Spouse, calculated on homesite value only
VET Disabled Veteran1 - $5,0002 - $7,5003 - $10,0004 - $12,0005 - $12,5006 - $15,0007 - $17,0008 - $17,5009 - $19,500A - $20,000B - $22,000C - $24,000 Disabled Veteran
VTX Veteran Exemption, calculated on homesite value only 100% disabled veteran exemption, calculated on homesite value only
XMP Total Exemption Exempt
WLM Wildlife Management Wildlife MGMNT
WWS Non-Profit Water Supply or Wastewater Service Corp. Non Prof Service
YSM Youth, Spiritual, Mental, Physical Development Association Youth Etc Dev