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Texas Program Eligibility

Property Tax-Aide features five Texas property tax relief programs, two of which are for older residents. They are Deferral for Elderly, Disabled Person, or Disabled Veteran, Residence Homestead Exemptions for Age 65 or older, General Residence Homestead Exemption, Residence Homestead Tax Ceiling on School District Taxes for Elderly, and the Residence Homestead Tax Deferral on Appreciating Home Values.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Read more about property tax relief programs in your area.

Deferral for Elderly, Disabled Person, or Disabled Veteran

Senior citizen homeowners may postpone current and delinquent taxes imposed on the individual's residence homestead. A filed tax deferral affidavit keeps homeowners from losing their homesteads because of delinquent property taxes. A pending sale to foreclose on the homestead’s tax lien will also cease as a result of filing a tax deferral affidavit.

Once a property owner no longer lives or owns the home, past taxes and deferred interest become due. The deferred property taxes accrue five (5) percent interest annually until the deferral is removed. When the property is sold or the ownership is transferred to the estate/heirs, the taxes and accrued interest become payable

Application Deadline

  • A property owner or the owner’s authorized agent must file the necessary application before May 1 of the tax year.
  • Deferral affidavits are filed with the county appraiser.
  • The delinquency date is January 31st of each year.

Residence Homestead Exemptions for Age 65 or older

The residence of an individual homestead owner 65 or older, or disabled, qualifies for a $10,000 residence homestead exemption for school district taxes. This is in addition to the $40,000 exemption for all homeowners. (See General Residence Homestead Exemption)

Any other taxing jurisdiction, including a city, county, school district or special district may provide an additional exemption of at least $3,000. For school districts, this optional exemption is in addition to the $10,000 exemption.

Application Deadline

  • Generally, the deadline to file an application for an exemption is April 30.
  • You may file a late application for a residence homestead exemption, including age 65 or older or disabled, up to two years after the delinquency date. The delinquency date is normally Feb. 1.
  • Property owners already receiving a General Residence Homestead Exemption who turn age 65 in that next year, are not required to apply for age 65 or older exemption if accurate birthdate information is included in the appraisal district records or in the information the Texas Department of Public Safety provided to the appraisal district.
  • You may apply to the appraisal district the year you become age 65 or qualify for disability. If your application is approved, you will receive the exemption for the entire year in which you become age 65 or disabled and for subsequent years as long as you own a qualified residence homestead.

General Residence Homestead Exemption

School districts provide a $40,000 exemption on residence homesteads. A homestead includes up to 20 acres of land, as well as any improvements used for residential purposes.
Any taxing unit, including a city, county, school district, or special district, has the option to provide an exemption, up to 20 percent of the property’s appraised value, but not less than $5,000. If a county collects a special tax for farm-to-market roads or flood control, a $3,000 exemption is allowed.

Application Deadline

  • Generally, the deadline to file an application for an exemption is April 30.
  • You may file a late application for a residence homestead exemption after the delinquency date. The delinquency date is normally Feb. 1.
  • Property owners apply for a general residence homestead exemption in the appraisal district.

Residence Homestead Tax Ceiling on School District Taxes for Elderly

This a limit on the amount of school district taxes paid on the residence homestead of an owner age 65 or older or a disabled homeowner. The tax ceiling is the amount of school district taxes paid on the qualified property when the homeowner qualified for the age 65 or older or disabled person exemption. The amount of school taxes the property owner pays cannot increase as long as he or she owns and lives in the home.

Application Deadline

There is no need to apply as long as there is an Over 65 Exemption on the property

Residence Homestead Tax Deferral on Appreciating Home Values

A property owner who qualifies for the deferral can take advantage by deferring the current taxes on the value of the homestead increased by more than 5% from the preceding year, excluding any new improvements. This tax relief allows homeowners to pay the property taxes on 105 percent of the preceding year’s appraised value of their homestead, plus the taxes on any new improvements to the homestead. The deferral postpones the remaining taxes, with interest accruing at 8 percent per year but does not cancel them.

Application Deadline

Texas homeowners may postpone paying the current property taxes due on the appreciating value of their homes by filing a tax deferral affidavit at their local county appraisal district.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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