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Texas Property Tax Breaks for Seniors 65+
Plain-English guide · Last reviewed July 2026 · Figures from the Texas Comptroller & Texas Tax Code
Texas skips the state income tax, which is a big part of its appeal for retirees. The catch is property tax, which runs higher here than in most states, and on a fixed income that is the bill that stings. If you are 65 or older and own the home you live in, though, the state hands you three tax breaks that stack on top of one another. Together they can take a real bite out of what you owe, and for a lot of retirees they wipe out the school portion almost entirely. Below is how each one works, what it is worth in 2026, and the forms you need to claim it.
See property taxes for all 30 major Texas counties →1. The Over-65 Homestead Exemption
A homestead exemption knocks part of your home's value off the books before the tax is figured. Every Texas homeowner who actually lives in their house gets the basic version. Turn 65, or qualify as disabled, and you get a second, larger amount on top of it.
In November 2025, Texas voters passed Proposition 13, which raised these numbers sharply beginning with the 2025 tax year:
| Exemption (school district) | Before | Now (2025 onward) |
|---|---|---|
| Basic homestead — every homeowner | $100,000 | $140,000 |
| Additional, age 65+ or disabled | $10,000 | $60,000 |
| Combined, if you're 65+ | $110,000 | $200,000 |
So if the appraisal district values your home at $250,000 and you are 65, the school district taxes you as though it were worth $50,000. Your city, county, and any special districts set their own exemptions and do not have to match the school figures, but plenty of them offer an over-65 break of their own, at least $3,000 when they do.
2. The School-Tax Ceiling (the "freeze")
This is the one most people do not know they have. The year you qualify for the over-65 exemption, your school taxes lock in at that year's amount. After that, your home's appraised value can climb all it wants and your school-tax bill will not follow it up. It can only drop, for instance if you pick up another exemption or the district lowers its rate.
School taxes are usually the biggest piece of a Texas property tax bill, so this freeze is what keeps people from getting priced out of a house whose value shot up around them. A few things worth knowing:
- It does not switch on by itself. Filing for the over-65 exemption is what triggers the ceiling.
- A surviving spouse keeps it. If your spouse dies, the ceiling stays as long as you were at least 55 at the time and the home remains yours.
- You can take it with you. Move to another Texas home and you can carry the same percentage of savings over. Ask your old appraisal district for a "tax ceiling certificate" (Form 50-311).
- City and county taxes are a separate question. The school freeze is statewide; local freezes are optional, so some cities and counties adopt one and others do not.
3. The Over-65 Tax Deferral
If money is tight, Texas lets anyone 65 or older put off their property taxes entirely for as long as they own and live in the home. One form handles it, the Tax Deferral Affidavit (Comptroller Form 50-126), filed with your county appraisal district, and collection stops.
This is a delay, not a write-off. The unpaid balance builds interest at 5% a year, far gentler than the roughly 12% plus penalties that pile onto ordinary late taxes, and the whole amount comes due when you sell the home or from your estate. For someone short on cash but sitting on a paid-off house, it is a genuine lifeline. Just know it shrinks what you or your heirs walk away with when the home eventually sells, so it is worth talking over with family or an advisor before you file.
How to Apply (once, for free)
None of this happens on its own. You have to claim it, but the process is short:
- Get Form 50-114, Application for Residence Homestead Exemption, from the Texas Comptroller or your county appraisal district's website.
- File it with your county appraisal district (not the tax office) in the year you turn 65. The general deadline is April 30, though seniors can file late, up to two years after the taxes would have become delinquent.
- For the deferral, file Form 50-126, Tax Deferral Affidavit, with the same appraisal district.
You file once. You do not redo it every year.
Where This Fits in Your County Choice
These breaks work the same in every Texas county, so they will not tip you toward one place over another. What they do change is which part of the tax bill to watch. Once the school portion is cut down and frozen, the city, county, and special-district rates, the parts that are not frozen, are where counties really differ. Our comparison tool lays out each county's full property-tax picture next to healthcare, cost of living, and climate, ranked by what matters most to you.
Compare all 30 major Texas counties for retirement →Common Questions
Do seniors pay property tax in Texas?
There is no age where the tax simply disappears, but once you hit 65 the reductions are big. Between the extra $60,000 school exemption and the freeze, a lot of seniors owe little or nothing in school taxes. City, county, and special-district taxes can still show up on the bill.
At what age do you stop paying school taxes in Texas?
There is no hard stop, but at 65 your school taxes freeze at that year's amount, and the $200,000 combined exemption can knock them way down, sometimes to nothing on a modestly priced home.
How much is the Texas over-65 exemption in 2026?
A $140,000 basic school exemption plus another $60,000 if you are 65 or older, which is $200,000 off your home's value for school taxes, after Proposition 13 passed in 2025. Your city and county may add their own on top.
Does the freeze cover city and county taxes too?
The school freeze applies everywhere in the state. City and county freezes are up to each local government, so some offer one and some do not. Check with yours.
Is deferring my property taxes a good idea?
If you are cash-strapped but own your home, it can be a real relief, since the interest is only 5% a year. But the bill does not vanish. It comes due when you sell or from your estate, so weigh it with your family or an advisor first.
Official Sources
- Texas Comptroller — Property Tax Exemptions
- Form 50-114 — Application for Residence Homestead Exemption
- Form 50-126 — Tax Deferral Affidavit (Age 65 or Older or Disabled)
- Texas Law Help — Over-65 Property Tax Exemptions and Deferrals
Disclaimer
This page is general information, not legal, tax, or financial advice. Exemption amounts, rules, and deadlines are set by Texas law and your local taxing units, and they can change; the figures here reflect the law as of the 2025 tax year, after Proposition 13. Always confirm current amounts and your own eligibility with your county appraisal district or the Texas Comptroller, and talk to a qualified tax professional or attorney before you act.