Property tax relief for seniors in Texas

Who qualifies

• You are 65 or older.
• You own the home (an ownership interest is enough).
• You live in it as your main home (your residence homestead).

There is no income limit for these exemptions.

Disabled homeowners of any age can get the same school exemption if they meet the Social Security definition of disability. Disability benefits from other programs do not count on their own. If you are both 65 and disabled, you cannot get both exemptions from the same taxing unit.

The exemptions

The local 65-or-older exemption is optional. Ask your appraisal district which local units in your area give one and how much.

The school tax ceiling (freeze)

Once you qualify at 65, the school taxes on your home cannot go above the amount for the year you qualified, as long as you live there. The ceiling can go up only if you make improvements beyond normal repairs, such as adding a garage.

• If you move to another home in Texas, you can take a percentage of your school tax ceiling with you. Ask the chief appraiser in your old county for a transfer certificate, and give it to the appraisal district when you apply on your new home.
• Some cities, counties and junior college districts also freeze taxes for people 65 and over. Ask your appraisal district.

Surviving spouses

If your spouse got the 65-or-older exemption and you were 55 or older when your spouse died, you may keep the exemption, as long as the home stays your main home. The surviving spouse of a disabled homeowner who was 55 or older at the death can keep the school tax ceiling the same way.

Putting off or spreading out your taxes

Tax deferral

If you are 65 or older (or disabled), you can put off paying property taxes on your home for as long as you own and live in it.

• Taxes are not cancelled. They add up with interest of 5% a year.
• No penalties are added while the deferral is in place.
• A surviving spouse may be able to keep the deferral in some cases.
• Ask your county tax office for the deferral form.

Four installment payments

You can pay your home's taxes in four equal parts with no penalty or interest.

• Send the first payment, with a written note saying you want to pay in installments, before the delinquency date (usually February 1).
• If the delinquency date is February 1, the next three payments are due before April 1, June 1 and August 1.
• A late installment gets a penalty and interest.
• You cannot set up installments after the first day of the month after the delinquency date.

Work in place of taxes

Some taxing units let people 65 and over do work for them in place of paying taxes on their home. Few use it. Ask your local taxing units.

How to apply

1. Get Form 50-114, the Residence Homestead Exemption Application, from your county appraisal district.
2. Apply in the year you turn 65. Once approved, the exemption counts for that whole year and later years while you own and live in the home. If the appraisal district already has your birth date, you may get it automatically, so check your notice.
3. Ask your appraisal district what proof to attach. If you are applying because of a disability, you may need papers that show it.
4. Send it to the appraisal district in the county where your home is. The usual deadline is April 30. If you miss it, you can apply late, up to two years after the delinquency date (normally February 1).
5. For deferral or installments, contact your county tax office (tax assessor-collector), not the appraisal district.

After you apply

• Tell the appraisal district if you move or stop living in the home. The exemption and ceiling are only for your main home.
• For installments, keep a record of each payment date. A late installment gets a 6 percent penalty plus interest of 1 percent a month.
• If you have questions about a decision on your exemption, contact your appraisal district. Your notice will explain your options.

Things people miss

• Many people turn 65 and never file. The extra exemption and the ceiling do not start on their own.
• If you turned 65 in the last two years and never applied, you can still file late.
• Disabled veterans may get their own, sometimes larger, exemptions, including a full exemption for a 100 percent disability rating.

Free help

• Your county appraisal district for exemptions
• Your county tax assessor-collector for deferral and installment plans
• Area Agencies on Aging: 800-252-9240

See all benefits in Texas.

Phone numbers: Free help lines for Texas agencies

Check what you may qualify for