How does the death of the property owner affect the homestead exemption?
Situations vary, so it is important to notify the Property Appraiser’s Office upon the death of any property owner who is receiving a homestead or residency based exemption. Homestead exemption is not inherited by the property owner’s next of kin. The exemption terminates upon the property owner’s death, with the following two exceptions: • In the event of the death of a married property owner, the homestead exemption and certain other residency based exemptions continues in the name of the surviving spouse. • If the property is owned by more than one person as joint tenants with rights of survivorship and the joint tenant had previously made application for homestead exemption and makes the property their permanent residence, the homestead exemption will continue in the name of the joint tenant.
