A Texas homeowner who turns 65 can freeze their school property taxes for life, and if money gets tight, defer them entirely. That makes staying in the home affordable when a fixed income won't stretch to cover a rising tax bill. This guide covers the three tools, who qualifies, and the exact forms to file.
These benefits don't apply automatically. You have to claim them with your county appraisal district.
In This Guide
- Key Takeaways
- The Age-65 School Homestead Exemption
- The Over-65 School Tax Freeze
- The Over-65 Tax Deferral
- Local-Option Over-65 Exemptions
- Three Tools at a Glance
- How to Apply
- Frequently Asked Questions
- Next Steps
The Age-65 School Homestead Exemption
Texas property taxes are charged by local taxing units: school districts, counties, cities, and special districts. School taxes are usually the biggest line on the bill. That's where the largest senior break lives.
Every homeowner who lives in their home gets a residence homestead exemption on school taxes. As of tax year 2025, that general exemption is $140,000 of the home's appraised value. The school district figures your tax on the value above that amount, not the full value.
Homeowners who are 65 or older (or disabled) get an additional $60,000 exemption on school taxes, on top of the general one. Combined, that's $200,000 of value knocked off before the school tax is calculated.
These amounts are new. Texas voters approved them in November 2025, effective for tax year 2025. The general exemption jumped from $100,000, and the senior add-on jumped from $10,000. The authority is Texas Tax Code Section 11.13(b) and (c).
A simple way to see it: if your home is appraised at $300,000 and you're 65, your school district taxes only the $100,000 above the combined $200,000 exemption. The county and city still tax more of the value, but school taxes are where the senior relief concentrates.
The Texas Comptroller publishes the current exemption amounts and the forms. Your county appraisal district is who you actually file with.
The Over-65 School Tax Freeze
This is the tool that protects you over the long run. Texas calls it the over-65 school tax ceiling, and most people call it the tax freeze.
Here's how it works. In the year you turn 65 and have the exemption, the school district calculates your tax. That amount becomes your ceiling. From then on, your school-district tax bill cannot go higher, even if your home's value climbs or the tax rate rises. The authority is Tax Code Section 11.26.
There's one exception. If you make significant improvements to the home, like adding a room or a pool, the value of that new construction can raise the ceiling. Normal repairs and maintenance don't.
The ceiling can also go down but never back up. If school tax rates drop, your bill can fall below the ceiling. It just can't rise above it.
If you move, you don't lose the benefit. You transfer the percentage of tax reduction to your new Texas home, not the dollar amount. Ask your old appraisal district for a tax ceiling certificate (Form 50-311) to carry the freeze with you.
For most seniors, the freeze matters more than the exemption over time. Home values in Texas have risen fast. Without the ceiling, a senior on a fixed income would watch their school tax bill climb every year. The freeze stops that cold.
The Over-65 Tax Deferral
The exemption and the freeze lower your bill. The deferral lets you stop paying it.
Under Tax Code Section 33.06, a homeowner who is 65 or older (or disabled) can postpone all property taxes on their homestead for as long as they own and live in the home. Not just school taxes. All of them, including county and city.
This is a postponement, not forgiveness. The taxes still accrue, and they collect interest at 5 percent a year. The tax lien stays on the property. The deferred balance gets paid later, usually out of the estate when the home is sold or passes to heirs.
A deferral can also stop a delinquent-tax lawsuit or a tax foreclosure on your homestead while you live there. That makes it a real safety valve for a senior who's house-rich but cash-poor, the kind of homeowner trying to stay in their home rather than sell it for care.
Two things to weigh before you defer:
- Interest adds up. At 5 percent compounding, a deferred balance grows year over year. Heirs inherit that debt against the home.
- It can affect a mortgage. If you still have a mortgage, your lender may require taxes to be paid through escrow. Read your loan terms or call the lender first.
To start a deferral, file an affidavit (Form 50-126) with your county appraisal district. You can file it any time, even on taxes already past due.
Local-Option Over-65 Exemptions
The state sets the school-tax rules. Beyond that, any local taxing unit, your county, city, or a special district, may adopt its own over-65 exemption.
If a unit offers one, it has to be at least $3,000 of value. Many offer more. These are optional, so what you get depends entirely on where you live. A senior in one county may get a generous local exemption while a neighbor one county over gets only the state minimum.
You claim local-option exemptions on the same form as the school exemption (Form 50-114). Your appraisal district applies whichever ones your taxing units have adopted. Call the district or check its website to see exactly which exemptions your address qualifies for.
Three Tools at a Glance
| Tool | What it does | Who qualifies | How to claim |
|---|---|---|---|
| Age-65 school homestead exemption | Removes $140,000 general plus $60,000 senior value from school taxes ($200,000 total) | Homeowner 65+ (or disabled) living in the home | File Form 50-114 with the county appraisal district |
| Over-65 school tax freeze (ceiling) | Caps school taxes at the year-you-turned-65 amount; can't rise after that | Homeowner 65+ with the homestead exemption | Granted with the exemption; transfer with Form 50-311 if you move |
| Over-65 tax deferral | Postpones all property taxes while you own and live in the home; 5% interest, lien stays | Homeowner 65+ (or disabled) on their homestead | File Form 50-126 (affidavit) with the appraisal district |
How to Apply
All of this runs through your county appraisal district, not the tax assessor and not the state. The appraisal district decides exemptions; the tax office just sends the bill.
Follow these steps:
- Find your county appraisal district. Search the county name plus "appraisal district." Each Texas county has one, and each has its own forms portal.
- File Form 50-114 (Residence Homestead Exemption Application) the year you turn 65. Check the over-65 box and attach a copy of your driver's license or state ID showing your birthdate and the property address.
- Confirm the freeze. Once the over-65 exemption is on file, the school tax ceiling applies automatically. Verify it on your next tax statement.
- File Form 50-126 only if you want to defer. This is separate from the exemption. You can file it any time, including on past-due taxes.
A few timing points worth knowing:
- The over-65 exemption applies for the entire year you turn 65, even if your birthday is in December.
- You generally have up to two years after the delinquency date to file a late exemption application and still get it. Don't wait, but a missed year isn't always lost.
- You only file the exemption once. It carries forward as long as you own and live in the home, though the district may ask you to reconfirm periodically.
If property taxes are one piece of a larger question about paying for care, our guide to paying for senior care in Texas covers Medicaid, VA benefits, and private-pay options alongside home equity.
Not sure which exemptions your county offers? Chat with Brevy's care navigator to sort out your options.
Frequently Asked Questions
It freezes your school-district taxes at the year-you-turned-65 amount. County and city taxes aren't frozen by the state, though some local units adopt their own over-65 ceilings. New improvements to the home, like an addition, can still raise the school ceiling. Routine repairs don't.
Yes, in most cases. If a surviving spouse is 55 or older when the over-65 homeowner dies, the school tax ceiling carries over to them, as long as they keep the home as their residence homestead. The exemption rules for surviving spouses are set by the same statutes, so confirm the details with your appraisal district.
Deferred taxes accrue 5 percent interest a year, and the tax lien stays on the property. The balance is paid when you sell or when the home passes to heirs, typically from the estate. It's a way to free up cash now, but it leaves a debt against the home that grows over time.
No. You file Form 50-114 once for the over-65 exemption, and it carries forward as long as you own and live in the home. Your appraisal district may occasionally ask you to confirm you still qualify. The deferral, filed on Form 50-126, also stays in place until you sell or move.
Largely, yes. The same $60,000 school exemption, the school tax ceiling, and the deferral all extend to homeowners who qualify as disabled, not just those 65 and older. You generally can't stack the over-65 and disabled school exemptions, so you claim one. Check with your appraisal district on which applies to you.
Next Steps
Start with the form. The exemption and freeze are the foundation, and they cost you nothing to claim.
- File Form 50-114 with your county appraisal district the year you turn 65.
- Check your next tax statement to confirm the over-65 exemption and the school tax ceiling are applied.
- Consider Form 50-126 only if your tax bill is more than you can pay and deferring it makes sense for your situation.
- Ask your district which local-option over-65 exemptions your county and city have adopted.
If selling or borrowing against the home is on the table, weigh it against the deferral. A reverse mortgage for senior care and the over-65 deferral both tap home equity, but they work very differently and carry different costs.
Learn More
- Senior Property Tax Relief by State
- How to Pay for Senior Care in Texas
- How to Pay for Senior Care
- Selling or Renting Your Home for Care
- Reverse Mortgages for Senior Care
Find personalized help lowering or deferring your Texas property taxes at brevy.com.
The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.