Related story
More than a year's hotel tax, still unspentThe Homestead Blind Spot
Every exemption a claimant can't legally hold shifts the tax burden onto the homeowners who can. Texas runs 254 county appraisal districts that don't share data, so nothing flags one owner claiming the residents-only break in several at once.
Read this in the original
This entry provides context and source notes. Its detailed explanation remains in the original build; a separate visual breakdown has not yet been authored here.
- Start with the question and coverage below.
- Open the original to inspect the records, controls and evidence behind the finding.
- Check the source dates and methodology before comparing figures or drawing a conclusion.
What you’re looking at
A four-county data investigation into the residence-homestead exemption: corporations, out-of-state iBuyers, and investor shell LLCs claiming a residents-only tax break on home after home, plus Houston short-term rentals whose owners are registered to vote somewhere else.
The question behind it
Built from the HCAD, DCAD, TAD and TCAD certified appraisal rolls, the Harris County voter file, and the City of Houston STR registry to surface accounts where the owner cannot legally hold a homestead: companies, funds, shell LLCs, and owners whose own records point three different directions.
Why it matters
Every exemption a claimant can't legally hold shifts the tax burden onto the homeowners who can. Texas runs 254 county appraisal districts that don't share data, so nothing flags one owner claiming the residents-only break in several at once.
Open the full visualizationSources & method
- HCAD, DCAD, TAD & TCAD certified appraisal rolls (2026-05-03)
- Harris County voter file
- City of Houston short-term-rental registry
Method
Matched the four-county certified homestead rolls against entities that cannot legally establish a residence homestead (corporations, funds, shell LLCs) and cross-referenced Houston STRs claiming a homestead against voter registration to flag owners voting elsewhere. Aggregate, PII-safe; flagged accounts appear ineligible or warrant review, not adjudicated fraud. 851 flagged homes, ~$2.93M/yr.