Texas Property Tax Exemptions for Seniors 65+

Texas Property Tax Exemptions for Seniors 65+

Texas seniors aged 65 and older qualify for significant property tax exemptions that can reduce their tax bill by thousands of dollars per year:

Texas property taxes can take a large portion of a homeowner's budget — especially for seniors on a fixed income. Fortunately, the state provides some of the most generous senior exemptions in the country, and recent legislative changes have made them even more valuable.

Over-65 Homestead Exemption

The Standard Homestead Exemption ($140,000)

Every Texas homeowner with a primary residence qualifies for a $140,000 homestead exemption on school district taxes. This exemption was increased from $100,000 after voters passed Proposition 13 in November 2025 (originally raised from $25,000 to $100,000 by Proposition 4 in 2023).

This exemption applies to your primary residence only — not vacation homes, rental properties, or investment properties.

For more on the general homestead exemption, see: Texas Homestead Exemption 2026.

The Additional Over-65 Exemption ($60,000)

On top of the standard homestead exemption, homeowners aged 65 or older receive an additional $60,000 exemption on school district taxes. This brings the total school tax exemption to $200,000.

This amount was increased from $10,000 to $60,000 by Senate Bill 23, approved by voters as Proposition 11 in 2025 with 77% support. The state estimates this saves qualifying seniors an additional $454 per year on average.

The over-65 exemption takes effect the year you turn 65. You don't need to wait until January 1 of the following year — if you turn 65 any time during the tax year, you qualify for that year.

Local Exemptions Beyond the State Minimum

The state sets the minimum exemption amounts, but cities, counties, and special districts can offer additional exemptions for seniors. Common local benefits include:

• Additional dollar-amount exemptions — Many taxing entities offer their own $5,000–$25,000 exemptions for over-65 homeowners on top of the state amounts
• Percentage exemptions — Some entities exempt up to 20% of your home's value
• Local tax freezes — Some cities and counties have adopted their own tax ceilings for seniors, similar to the school district freeze

These vary significantly by location. Check your county appraisal district's website or call their office to find out what's available in your area.

What the Savings Look Like

Here's what the combined exemptions mean for a typical senior homeowner:

Example: Home appraised at $350,000

This only accounts for school district taxes. Additional local exemptions can further reduce what you owe to cities, counties, and special districts.

Property Tax Freeze for Seniors in Texas

One of the most powerful protections for Texas seniors is the school tax ceiling (commonly called the "senior tax freeze"). Once you qualify for the over-65 exemption, your school district tax bill is frozen at the amount you pay that year. Even if your home's value increases significantly, your school taxes will never exceed that ceiling.

How the Tax Freeze Works

• The ceiling is set the year you turn 65 (or the year you first qualify for the over-65 exemption on your home)
• It applies only to school district taxes — city, county, and special district taxes can still change unless those entities adopt their own freeze
• The ceiling can decrease if your appraised value drops or if the school district lowers its tax rate, but it will never increase above the original amount
• Home improvements beyond routine maintenance (like adding a room or garage) can increase the ceiling to reflect the added value

Transferring the Tax Freeze to a New Home

If you sell your home and buy a new one in Texas, you can transfer the tax ceiling as a percentage. The transfer works like this:

1. If your school taxes were frozen at $1,500 and the full unfrozen amount would have been $3,000, your ceiling percentage is 50%
2. On your new home, the school taxes would normally be $4,000
3. Your transferred ceiling would be 50% of $4,000 = $2,000

To transfer, request a tax ceiling certificate from the appraisal district where your previous home was located and submit it to the appraisal district for your new home.

Important: If you buy a more expensive home, your dollar amount will increase even though the percentage stays the same. The freeze protects against tax increases — it doesn't guarantee the same dollar amount at a new address.

Surviving Spouse Transfer

If a senior homeowner passes away, the surviving spouse can continue receiving the over-65 exemption and tax freeze as long as:

• The surviving spouse is age 55 or older at the time of the homeowner's death
• They continue to live in the home as their primary residence
• They don't remarry (for some local exemptions — the state school tax freeze continues regardless)

The surviving spouse receives the same tax ceiling the deceased spouse had. This applies even if the surviving spouse has not yet turned 65 themselves.

Tax Deferral for Seniors

If paying your property taxes is a hardship, Texas allows homeowners aged 65 or older to defer (postpone) their property taxes entirely for as long as they own and live in the home.

How Deferral Works

• File Form 50-126 (Tax Deferral Affidavit) with your county appraisal district
• Once approved, you're protected from foreclosure and penalty charges while the deferral is active
• Taxes continue to accrue with 5% annual interest during the deferral period
• The deferred taxes (plus interest) become due 180 days after you sell the home, move out, or pass away
• A surviving spouse aged 55+ can continue the deferral

Deferral is a safety net for seniors who can't afford current payments, not a first choice — interest adds up over time. But it prevents the more severe consequences of not paying property taxes.

Quarterly Installment Plan

As an alternative to full deferral, over-65 homeowners can split their annual tax bill into four quarterly payments with no penalty or interest:

Submit a written request to your county tax office before the first payment is due. For more payment options, see: When Are Property Taxes Due in Texas?.

How to Apply for the Over-65 Exemption

Step-by-Step Application

1. Download Form 50-114 (Application for Residence Homestead Exemption) from your county appraisal district's website or the Texas Comptroller's website
2. Complete the form — Check the box for "Age 65 or Older" in addition to the standard homestead exemption
3. Attach proof of age — A copy of your driver's license, state ID, or birth certificate showing your date of birth
4. Attach proof of residency — Your driver's license or utility bill showing the property address
5. Submit to your county appraisal district — By mail, in person, or online (many counties now accept electronic applications)

Deadlines

• The standard deadline is April 30 for the current tax year
• You can apply up to two years retroactively — if you turned 65 two years ago and didn't apply, you can file now and receive a refund for the years you missed
• If you already have a homestead exemption on file and your date of birth is included, the over-65 exemption may be applied automatically when you turn 65

If You're Already Receiving the Homestead Exemption

If you filed for a homestead exemption when you bought your home and included your date of birth, your county appraisal district may automatically apply the over-65 exemption when you turn 65. However, not all counties do this — check with your CAD to confirm. If it wasn't applied automatically, file Form 50-114 to add it.

Disabled Person Exemption (Same Benefits)

Homeowners who are disabled (as defined by Social Security or VA disability) qualify for the same exemptions as over-65 homeowners:

• Additional $60,000 school district exemption
• School tax freeze
• Tax deferral eligibility
• Quarterly installment plan eligibility

You cannot receive both the over-65 and disabled person exemption — but if you qualify for both, you receive whichever provides the greater benefit (typically whichever was established first, since the tax freeze locks in at the lower amount).

Property Tax Protests for Seniors

Even with exemptions and a school tax freeze in place, your taxes from other taxing entities (cities, counties, special districts) can still increase. The school tax freeze only protects one portion of your bill.

Filing a property tax protest lowers your home's appraised value, which reduces taxes from every taxing entity — not just the school district. This is especially important for seniors because:

• City and county taxes have no automatic freeze in most jurisdictions
• Rising home values in fast-growing Texas markets push non-school taxes higher every year
• A lower appraised value also resets your tax freeze ceiling downward if applicable

For seniors on a fixed income, combining exemptions with an annual protest is the most effective strategy to keep property taxes manageable. Learn more about the benefits of filing a property tax protest.

Frequently Asked Questions

When do I qualify for the over-65 exemption? You qualify the year you turn 65. If you turn 65 any time during the calendar year, you're eligible for the exemption and tax freeze for that entire tax year. You don't need to wait until the following January 1.

Can I get a refund if I didn't apply when I turned 65? Yes. You can apply retroactively for up to two years. If you turned 65 two years ago and never filed, you can submit your application now and receive a refund for the overpaid taxes.

Does the tax freeze apply to all my property taxes? No — the mandatory freeze only applies to school district taxes. However, some cities and counties have voluntarily adopted their own tax ceilings for seniors. Check with your local taxing entities.

What happens to my exemptions if my spouse passes away? If the surviving spouse is age 55 or older, they can continue receiving the over-65 exemption and tax freeze on the same home. The surviving spouse should notify the appraisal district and file the appropriate paperwork to continue the exemption.

Can I transfer my exemption if I move? Yes. The homestead and over-65 exemptions can be claimed on any new primary residence. The school tax freeze transfers as a percentage (not a dollar amount). Request a tax ceiling certificate from your previous county's appraisal district.

Do I qualify if I'm disabled but not yet 65? Yes. The disabled person exemption provides the same benefits as the over-65 exemption — $60,000 additional school exemption, tax freeze, deferral, and quarterly payment options. Apply using the same Form 50-114 with proof of disability.

Lower Your Property Taxes

Texas seniors have powerful tools to reduce their tax burden — but none of them work unless you take action. Make sure your exemptions are in place, and consider protesting your appraised value every year to keep all your taxes in check.

Ballard Property Tax Protest handles the entire protest process for Texas homeowners. We only charge a fee if we successfully reduce your taxes — no upfront cost, no risk.

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