What is the Texas over-65 homestead exemption for 2026?

For the 2025 tax year onward, every homeowner gets a $140,000 school-district homestead exemption (raised from $100,000 by Proposition 13 in November 2025). Homeowners who are 65 or older or disabled get an additional $60,000 school exemption, for a combined $200,000 off their home's value for school-tax purposes. Cities and counties may offer their own smaller over-65 exemptions on top.

What is the Texas school tax ceiling or 'freeze' for people over 65?

In the year you qualify for the over-65 exemption, your school district property taxes are capped at that year's amount. Even if your home's appraised value rises sharply, your school-tax bill cannot go above that ceiling (it can only go down, for example if you add exemptions). The freeze applies to school taxes automatically; some cities and counties choose to offer a similar limit.

Can a Texas homeowner over 65 defer property taxes?

Yes. A homeowner 65 or older can file a Tax Deferral Affidavit (Comptroller Form 50-126) to postpone collection of the property taxes on their homestead for as long as they own and live in it. Interest accrues at 5% per year, far below the roughly 12% plus penalties on ordinary delinquent taxes, but the deferred taxes plus interest must eventually be paid, usually when the home is sold or from the estate.

How do you apply for the Texas over-65 exemption?

File Form 50-114, Application for Residence Homestead Exemption, with your county appraisal district in the year you turn 65. It is free, you only file once, and you can file a late application up to two years after the delinquency date if you missed it. The exemption is not automatic — you must apply.

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Texas Property Tax Breaks for Seniors 65+

Q: Do seniors pay property tax in Texas?

Yes, Texas has no age at which property tax disappears entirely, but homeowners 65 and older get large reductions. They receive the regular homestead exemption plus an additional $60,000 school-district exemption, and their school taxes are frozen at the amount owed in their qualifying year. Many seniors owe little or no school property tax as a result, though city, county, and special-district taxes can still apply.

Plain-English guide · Last reviewed July 2026 · Figures from the Texas Comptroller & Texas Tax Code

Texas has no state income tax, which is part of why it draws retirees — but its property taxes are among the highest in the country, and for people on a fixed income that is the number that matters. The good news: if you are 65 or older and own the home you live in, Texas gives you three powerful, stackable breaks that can cut your property tax bill dramatically, and in many cases wipe out your school taxes almost entirely. This page explains all three in plain language, with the current 2026 figures and links to the official forms.

See property taxes for all 30 major Texas counties →

The 30-second version. As a Texas homeowner 65 or older you can: (1) take the over-65 homestead exemption, which removes $200,000 of your home's value from school taxes as of 2025; (2) lock in the school-tax ceiling, so your school bill can never rise above your qualifying-year amount; and (3) if cash is tight, defer your property taxes entirely for as long as you live in the home. You apply once, it's free, and the savings are permanent.

1. The Over-65 Homestead Exemption

A "homestead exemption" removes part of your home's taxable value before the tax is calculated. Every Texas homeowner who lives in their home qualifies for the basic exemption. If you are 65 or older (or disabled), you get an extra amount on top.

In November 2025, Texas voters approved Proposition 13, which raised these amounts significantly starting 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

What that means in practice: if your home is appraised at $250,000 and you are 65 or older, the school district taxes you as if it were worth $50,000. Cities, counties, and special districts don't have to match these amounts, but many offer their own over-65 exemption (at least $3,000 if they offer one) on top.

2. The School-Tax Ceiling (the "freeze")

This is the break most people don't realize they have. The year you qualify for the over-65 exemption, your school district taxes are frozen at that year's amount. From then on, even if your home's appraised value climbs year after year, your school-tax bill cannot go above that ceiling. It can only go down — for example, if you add another exemption or the school lowers its rate.

Because school taxes are usually the largest slice of a Texas property tax bill, this freeze is what keeps retirees from being taxed out of a home whose value has risen around them. A few details worth knowing:

It's not fully automatic — the exemption is what triggers it. File for the over-65 exemption (below) and the ceiling comes with it.
A surviving spouse keeps the ceiling if they were 55 or older when their spouse died and it remains their homestead.
You can carry it to a new Texas home. If you move, you can transfer the same percentage of tax savings to your next Texas homestead by requesting a "tax ceiling certificate" (Form 50-311) from your old appraisal district.
City and county taxes may or may not be frozen. The school freeze is required statewide; some cities and counties adopt their own over-65 limitation, and others don't.

3. The Over-65 Tax Deferral

If your income is tight, Texas lets a homeowner 65 or older defer — postpone — all property taxes on their homestead for as long as they own and live in it. You file one form (a Tax Deferral Affidavit, Comptroller Form 50-126) with your county appraisal district, and collection stops.

This is postponement, not forgiveness. Interest builds at 5% a year on what you owe — far gentler than the roughly 12% plus penalties on ordinary unpaid taxes — and the deferred taxes plus interest come due when you sell the home or from your estate. It's a genuine safety valve for a cash-poor, house-rich retiree, but it does reduce what you (or your heirs) keep when the home is eventually sold, so it's worth a conversation with your family or an advisor first.

How to Apply (once, for free)

None of these breaks happen on their own — you have to claim the exemption. It's straightforward:

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, but seniors can file a late application 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 re-apply every year.

Where This Fits in Your County Choice

These breaks apply anywhere in Texas, so they don't favor one county over another — but they change which taxes matter when you compare places. Because the school-tax portion is heavily reduced and frozen for seniors, the city, county, and special-district rates (which aren't automatically frozen) become the parts that vary most between counties. Our comparison tool shows each county's full property-tax picture alongside healthcare, cost of living, and climate, weighted by what matters most to you.

Compare all 30 major Texas counties for retirement →

Common Questions

Do seniors pay property tax in Texas?

There's no age at which Texas property tax vanishes completely, but 65+ homeowners get large reductions: the extra $60,000 school exemption plus the school-tax freeze mean many owe little or no school property tax. City, county, and special-district taxes can still apply.

At what age do you stop paying school taxes in Texas?

You don't automatically stop, but at 65 your school taxes are frozen at that year's amount and the $200,000 combined exemption often reduces them sharply — sometimes to zero on a modestly valued home.

How much is the Texas over-65 exemption in 2026?

A $140,000 basic school exemption plus an additional $60,000 for homeowners 65+ — a combined $200,000 off your home's value for school-tax purposes, following Proposition 13 (2025). Local cities and counties may add their own.

Does the freeze cover city and county taxes too?

The school-tax ceiling is required statewide. Cities and counties may adopt their own over-65 limitation, but it isn't guaranteed — check with your local taxing units.

Is deferring my property taxes a good idea?

It can be a real lifeline if you're cash-poor but house-rich, since interest is only 5% a year. But the taxes and interest must eventually be paid, usually from the home's sale or your estate, so weigh it with your family or an advisor.

Official Sources

Disclaimer

This page is for general informational purposes only and is not legal, tax, or financial advice. Exemption amounts, rules, and deadlines are set by Texas law and your local taxing units and can change; the figures here reflect the law as of the 2025 tax year following Proposition 13. Always confirm current amounts and your own eligibility with your county appraisal district or the Texas Comptroller, and consult a qualified tax professional or attorney before making decisions.