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Property tax · State comparisonHomestead exemption after buying a home: what to file and when, in seven states and DC

In each of these seven states and DC, a buyer who'll live in the home has to claim the owner-occupied tax break themselves – the seller's doesn't carry over. Texas: a $140,000 school district exemption, applied for with the appraisal district before the first anniversary of the purchase (Tax Code §§11.13, 11.43(d)). Florida: $25,000 plus up to $25,000 more off assessed value, applied for with the property appraiser by March 1 (Fla. Stat. §§196.031, 196.011). California: a $7,000 homeowners' exemption, claimed by February 15, or by December 10 for 80% of it (Rev. & Tax. Code §§218, 255, 275). Michigan: the principal residence exemption from school operating taxes, claimed by June 1 for the summer levy or November 1 for the winter levy – and the Property Transfer Affidavit within 45 days (MCL 211.7cc, 211.27a). South Carolina: the legal residence is assessed at 4% instead of 6%, with the application due before the first penalty date of the first tax year claimed (S.C. Code §12-43-220(c)). Pennsylvania: a homestead exclusion set locally, applied for by March 1 – Philadelphia earlier (53 Pa.C.S. §8584). Utah: a 45% residential exemption, with the assessor's declaration due within 90 days in 2026 and an application required from January 1, 2027 (Utah Code §§59-2-103, 59-2-103.5). District of Columbia: a $67,500 deduction, indexed – filed October 1 to March 31 it covers the whole tax year, April 1 to September 30 only half (D.C. Code §47-850).

What to file and when

  1. Texas (§§11.13, 11.43(d))

    $140,000 school exemption; apply within a year of buying.

  2. Florida (§§196.031, 196.011)

    Up to $50,000; apply by March 1.

  3. California (§§218, 255, 275)

    $7,000; by February 15, or December 10 for 80%.

  4. Michigan (MCL 211.7cc)

    School operating tax exemption; by June 1 or November 1.

  5. South Carolina (§12-43-220(c))

    4% instead of 6%; before the first penalty date.

  6. Pennsylvania (53 Pa.C.S. §8584)

    Local exclusion; by March 1, Philadelphia earlier.

  7. Utah (§59-2-103.5)

    45%; declaration in 2026, application from 2027.

  8. District of Columbia (§47-850)

    $67,500 indexed; Oct–Mar for the full year.

What the TC can do

  • Remind owner-occupant buyers at closing that the seller's exemption doesn't carry over.
  • Give them the state's deadline from the guide below.
  • Warn that tax escrow set from the seller's bill can change once the exemption and reassessment kick in.

Questions about homestead exemptions after buying

Does the seller's homestead exemption transfer to the buyer?

No. In each of these states the new owner files – for example Texas within a year of buying (§11.43(d)), Florida by March 1 (§196.011), and South Carolina and Utah require the new owner's own application.

When is the homestead deadline in Florida and Pennsylvania?

March 1 in both – Florida with the county property appraiser (§196.011), Pennsylvania with the county assessor, with an earlier date in Philadelphia (53 Pa.C.S. §8584).

Can a buyer who closes mid-year get the Texas homestead exemption?

Yes. Someone who buys after January 1 can receive it for the rest of that tax year by applying before the first anniversary of the purchase (Tax Code §§11.42(f), 11.43(d)).

The state guides

ClosingCode adds a post-closing step reminding the buyer to apply for the homestead exemption, linked to the state's guide where there is one.

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Sources: Tex. Tax Code §§11.13, 11.42, 11.43; Fla. Stat. §§196.011, 196.031; Cal. Rev. & Tax. Code §§218, 255, 275; MCL 211.7cc, 211.27a; S.C. Code §12-43-220(c); 53 Pa.C.S. §8584; Utah Code §§59-2-103, 59-2-103.5; D.C. Code §47-850 (official state sites, read for the linked guides).

General information, not legal or tax advice. The county assessor or appraiser decides eligibility. ClosingCode is software; it is not a law firm. This guide is not a substitute for the advice or services of an attorney.