Plants in thin to dense mats, yellowish green, glossy. Stems to 15 × 1--2 mm, simple or irregularly branched. Leaves semi-flaccid to rigid, distant to close and overlapping, erect-spreading, upturned-homomallous, occasionally complanate, smooth, 0.8--1.2 × 0.3--0.5 mm, lanceolate to ovate-lanceolate, symmetric, long-acuminate; margins plane, serrulate nearly to base; costa weak, short and double or lacking; cells smooth, 60--120 × 5--9 µm; alar cells poorly differentiated, a few short-rectangular cells often present. Specialized asexual reproduction lacking. Sexual condition autoicous. Seta yellow to reddish, 0.8--1.6 cm. Capsule erect to horizontal, slightly cernuous, 1.4--1.7 mm, ellipsoid, contracted below the mouth when dry; operculum high-conic to short-rostrate, 0.4--0.6 mm. Spores 9--16 µm.

Capsules mature spring--summer. Rocks and under rock ledges; 1370--1920 m; Ariz. (Cochise, Navajo, Santa Cruz Cos.), Tex. (Kimble Co.), N. Mex. (Dona Ana Co.); Mexico (Sonora).

Pseudotaxiphyllum homomallifolium is readily distinguished from the other two species of the genus by the long-acuminate, upturned-homomallous leaves with broad leaf cells. The species somewhat resembles a Campylium but the leaf apices are not channeled like the leaves of species in that genus. Foliose pseudoparaphyllia were attributed to P. homomallifolium when P. L. Redfearn (1973) described the species but I do not believe they should be classified as those structures. The multicellular structures rarely found on the stems seem to be part of a developing branch primordium because they do not appear to be distinctly separated from the rest of the primordium, sometimes are not even evident, and they are not on the stems at the bases of mature branches as are typical pseudoparaphyllia.