Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Texas
You may be eligible to receive money back
Texas Program Overview
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.
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
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
Eligibility
- The property, not to exceed 20 acres, must be owned and occupied as a residence homestead by the applicant.
- Homeowners must be 65 years of age or older for as long as you occupy the residence. Unremarried surviving spouse aged 55 or older at the time of spouse’s death may continue the deceased spouse’s deferral
- Disabled and disabled veterans are also eligible to defer taxes
- Note: Homeowners with a mortgage on their home should first check with their mortgage company to make certain the deferral does not violate the terms of the deed of trust securing the mortgage on the property.
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.
Required Documentation
- Signed and completed tax deferral affidavit
Additional Information & Resources
Questions about this program should be addressed to your county’s appraisal district or tax office.
Local property appraisal and tax information:
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.
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.
Eligibility
- The owner must be over 65 and occupy the house as the principal residence. The surviving spouse may continue to receive the local option exemption if the surviving spouse is age 55 or older at the time of the death of the spouse and continues to own and live in the house. The surviving spouse must apply for the exemption.
- The owner must submit an affidavit.
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.
Required Documentation
- Application for Residence Homestead Exemption (Form 50-114)
- Residence Homestead Exemption Affidavits
- Driver’s License, Personal ID Certificate, Social Security number. The addresses on the identification must correspond to the address of the property.
Additional Information & Resources
For questions:
Local property appraisal and tax information:
Appraisal District Office Directory
For more information:
Residence Homestead Exemption FAQs
Texas Property Tax Exemptions (PDF) see: Exemption under Texas Comptroller Publications https://comptroller.texas.gov/taxes/property-tax/docs/
Download an application here: 50-114, Residence Homestead Exemption Application (PDF)
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.
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.
Eligibility
- Owner must have an ownership interest in the property and occupy the property as the owner’s principal residence. A residence owned by an individual through an interest in a qualifying beneficial trust and occupied by a trustor or beneficiary of the trust may qualify. An owner’s surviving spouse who has a life estate in a residence may also qualify.
- Homestead exemption cannot be claimed by the property owner on any other property.
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.
Required Documentation
The application must include a copy of the applicant’s driver’s license or state id card. (Form 50-114)
- The addresses on the identification must correspond to the address of the property.
Additional Information & Resources
For questions:
Local property appraisal and tax information:
Appraisal District Office Directory
For more information:
Residence Homestead Exemption FAQs
Texas Property Tax Exemptions (PDF) see: Exemption under Texas Comptroller Publications https://comptroller.texas.gov/taxes/property-tax/docs/
Download an application here: 50-114, Residence Homestead Exemption Application (PDF)
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.
Eligibility
- Applicant must be age 65 and own and occupy the residence homestead and qualify for the Over 65 exemption. (See above). The surviving spouse, if he or she is disabled or age 55 or older at the spouse’s death and the residence homestead was the surviving spouse’s residence on the date of death and remains his or her homestead is also eligible.
- If the property owner moves to another home, the owner may transfer the tax ceiling. The ceiling on the new residence homestead would be calculated to give you the same percentage of tax paid as the ceiling on the original residence homestead.
Application Deadline
There is no need to apply as long as there is an Over 65 Exemption on the property
Required Documentation
- To transfer the school district tax ceiling, you may request a certificate from the chief appraiser in the last appraisal district in which you received the tax ceiling.
- You present the transfer certificate to the chief appraiser in the appraisal district where the new residence homestead is located when you apply for residence homestead exemptions on the new home.
Additional Information & Resources
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.
Eligibility
- Homeowner who qualifies for the Residence Homestead Exemption (see above)
- Homeowner must pay the current taxes on all but the value over the 5% increase before the delinquency date. The delinquent date is January 31.
- Note: Homeowners with a mortgage on their home should first check with their mortgage company to make certain the deferral does not violate the terms of the deed of trust securing the mortgage on the property.
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.
Required Documentation
- Homeowner must submit a deferral affidavit.
Additional Information & Resources
Local property appraisal and tax information:
https://comptroller.texas.gov/taxes/property-tax/county-directory/
Your Resources
Your state accepts digital and mailed applications
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.