A Texas homeowner who turns 65 can freeze their school property taxes for life, and if money gets tight, defer them entirely. The extra $60,000 school exemption and the deferral are not age-only: an adult homeowner who is disabled qualifies for both without waiting until 65. That makes staying in the home affordable when a fixed income won't stretch to cover a rising tax bill. This guide to Texas senior property tax relief 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

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.

The disabled branch is not a smaller version of the senior one. Texas Tax Code Section 11.13(c) entitles an adult who is disabled, or who is 65 or older, to the same additional $60,000 school-district exemption, so a disabled homeowner under 65 gets the identical break. One limit applies: a homeowner who qualifies for both the age-65-or-older exemption and the disabled-person exemption from the same school district has to choose one of the two, not both.

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 qualify, whether by being 65 or older or by being disabled, 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 of Public Accounts 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.

Here too, age is not the only door. The Comptroller's deferral guidance lists two ways to qualify: you are age 65 or older, or you are disabled as defined by law. A disabled homeowner under 65 defers on the same terms as a homeowner over 65: same affidavit, same 5 percent interest, same lien.

This is a postponement, not forgiveness. The taxes are deferred but not cancelled as long as you own and live in the home, and they accumulate interest at 5 percent a year. The tax lien stays on the property. All the deferred taxes and interest become due when you no longer own and live in the home. Selling it triggers that, not just dying, so the balance usually comes out of the sale proceeds or the estate. The deferral does carry over to a surviving spouse who was at least 55 years old when the deferring spouse died. If the debt is still unpaid once it comes due, penalties can be imposed and the taxing units can take legal action to collect it.

While the deferral is in place, no penalties run on the delinquent taxes, and the bill you cannot pay this year stops being a bill you have to find the money for. That makes it a real safety valve for a homeowner who's house-rich but cash-poor, the kind of homeowner trying to stay in their home rather than sell it for care. If a taxing unit has already started collection action against you, ask your appraisal district what filing the affidavit changes in your case.

Two things to weigh before you defer:

  • Interest adds up. At 5 percent a year, 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. No new penalties run on those delinquent taxes during the deferral period, but a deferral does not cancel penalties that were already 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 for Texas Senior Property Tax Relief

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.

1
Step 1

Find your county appraisal district

Search the county name plus "appraisal district." Each Texas county has one, and each has its own forms portal.

2
Step 2

File Form 50-114

(Residence Homestead Exemption Application) the year you turn 65, or as soon as you qualify as disabled. Check the box for the exemption you're claiming, over-65 or disabled person, and attach a copy of your driver's license or state ID showing your birthdate and the property address. Ask the district what proof of disability it wants before you file.

3
Step 3

Confirm the freeze

Once the over-65 exemption is on file, the school tax ceiling applies automatically. Verify it on your next tax statement.

4
Step 4

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

Does the over-65 freeze stop my taxes from ever going up?

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.

Can my spouse keep the freeze if I die?

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.

What does the deferral actually cost me later?

Deferred taxes accumulate 5 percent interest a year, and the tax lien stays on the property. The whole balance comes due when you no longer own and live in the home, whether that's because you sold it or because it passed to your heirs, so it's typically paid out of the sale proceeds or the estate. If it goes unpaid at that point, penalties can be imposed and the taxing units can take legal action to collect. It's a way to free up cash now, but it leaves a debt against the home that grows over time.

Do I have to reapply every year?

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.

I'm 64 but disabled. Do I qualify for the same breaks?

Yes, for two of the three. The additional $60,000 school-district exemption goes to an adult who is disabled or is 65 or older, so you get the same $60,000 at 64 that a 65-year-old neighbor gets. The Tax Code 33.06 deferral is the same: the Comptroller's guidance lets you postpone the taxes if you are age 65 or older, or disabled as defined by law. One catch on the exemption: if you qualify for both the age-65-or-older and the disabled-person exemption from the same school district, you must pick one, not both. The third tool works differently: the school tax ceiling under Tax Code Section 11.26 caps school taxes at the amount owed in the year the homeowner turned 65. Whether a ceiling attaches on a disability qualification is a question for your county appraisal district, so ask before you count on one.

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, or as soon as you qualify as a disabled homeowner.
  • 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

FinancialTexas Retirement Income TaxTexas retirement income tax is zero. No state income tax, so Social Security, pensions, IRA, and 401(k) withdrawals are untaxed. Property taxes are high. FinancialSenior Property Tax Relief by StateSenior property tax relief lowers what older homeowners owe through exemptions, freezes, credits, and deferrals. Learn how each works and find your state. FinancialHow to Pay for Senior Care in TexasA plain-English guide to paying for senior care in Texas: Medicaid, Medicare, VA benefits, insurance, and private pay options. Costs and eligibility for 2026. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026. FinancialSelling or Renting Your Home for CareSelling or renting the home to pay for senior care: the capital-gains exclusion, what a sale does to Medicaid, rent-vs-sell, and the step-up in basis. FinancialReverse Mortgages for Senior CareHow a reverse mortgage (FHA HECM) can pay for senior care, why it fits in-home care and a remaining spouse, and why it rarely works for a nursing home.

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.

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Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.