League City homeowners age 65 and older can shield $200,000 of their home's taxable value from city property taxes. Mayor Nick Long said the exemption is the largest any Texas city offers.

The $200,000 senior and disabled homestead exemption took effect as part of the city's fiscal year 2027 budget, which the City Council adopted Sept. 8. That budget also lowered the city tax rate to $0.356505 per $100 of assessed value, down $0.007045 from the prior year.

It marks the 12th straight year the council has cut the tax rate, according to the city's budget announcement.

Long said on X on Thursday, Oct. 8 that the council "has worked consistently to increase this exemption, reflecting our ongoing commitment to making it more affordable for seniors to remain in their own homes." He said the city had been "recognized by the Governor" for the distinction. No press release or official statement from the Governor's office confirming that recognition could be found in public records.

Long also announced his re-election bid that day.

The exemption stacks on top of League City's 20% general homestead exemption, which is available to all homeowners. According to the city's FY2027 budget workshop documents, a qualifying senior's effective homestead rate drops to $0.2952 per $100 of valuation after both exemptions are applied.

Neighboring Friendswood offers a city-level senior exemption of $25,000, according to the city's 2025 tax information.

The city-level exemption is separate from a statewide school district exemption that also totals $200,000 for seniors. Texas voters approved Proposition 11 in November 2025, raising the school district over-65 add-on to $60,000. Combined with the $140,000 general school homestead exemption, seniors statewide can shield $200,000 from school taxes regardless of which city they live in.

League City's exemption applies only to the city's own property tax levy. No independent statewide comparison data confirming the "highest in Texas" ranking was available; the claim rests on Long's statement.

The council adopted the FY2027 tax rate through Ordinance No. 2026-33. Councilmember Chad Tressler moved the measure, seconded by Councilmember Tommy Cones, according to Sept. 8 council minutes.

For a homeowner with a $300,000 property claiming the standard 20% homestead exemption, the annual city tax bill has fallen from $1,433 in 2015 to $856 in 2027, according to the city's budget announcement.