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Texas Property Tax Breaks for Seniors 65+
Reviewed September 27, 2026 · Official sources linked below
When comparing homes for retirement, ask for a property-specific tax estimate. Your age, homestead eligibility and local taxing districts affect the bill. A county average cannot tell you what you will owe.
1. School homestead exemptions
For a qualifying residence homestead, the general school exemption is $140,000. Eligible owners age 65 or older receive an additional $60,000. The combined $200,000 reduces the value subject to school tax, not the bill dollar for dollar. Comptroller exemption guidance.
| School exemption | Amount |
|---|---|
| General residence homestead | $140,000 |
| Additional age 65+ or qualifying disability | $60,000 |
| Combined for an eligible owner | $200,000 |
The 2025 changes came through two amendments: Proposition 13 for the general exemption and Proposition 11 for the additional age/disability exemption. Comptroller amendment descriptions and official election proclamation.
As a simplified example, $250,000 of value minus $200,000 leaves $50,000 subject to school tax, before other applicable adjustments. City, county and special-district exemptions differ.
2. The school-tax ceiling
The ceiling limits school taxes for qualifying homeowners; it does not freeze the home's appraised value. Improvements can raise the ceiling, except repairs or improvements required to comply with governmental requirements. Ask the appraisal district to confirm the ceiling on your account. Tax Code Section 11.26.
When moving to another qualifying Texas homestead, ask the former appraisal district for Form 50-272, School Tax Ceiling Certificate. The transfer uses a percentage calculation, not the same dollar ceiling. A surviving spouse may qualify under additional conditions; age 55 alone is not enough. Counties, cities and junior colleges may adopt separate ceilings. Texas Property Tax Basics.
3. Tax deferral
Eligible homeowners can apply to defer collection using Form 50-126. Under Tax Code Section 33.06, a lien remains and interest accrues at 5% annually during the deferral. Earlier penalties and interest are not erased. For deferred collection, the statute generally protects against collection until the 181st day after the collector delivers a delinquency notice following the end of qualifying ownership and occupancy. Court proceedings and tax sales have specific requirements; qualifying surviving spouses may continue the deferral. Pending lawsuits or foreclosure proceedings require specific procedures. Tax Code Section 33.06.
Before deferring, review mortgage or escrow requirements with your lender and discuss repayment with a qualified adviser. Deferral changes when taxes are collected; it does not make the home tax-free.
How to apply
Start with your county appraisal district and Form 50-114, Residence Homestead Exemption Application. Ask whether the age exemption is already recorded and which supporting documents are needed. The general filing deadline is before May 1; special and late-filing rules may apply. An exemption generally continues without annual reapplication, but eligibility changes and appraisal-district requests can require action. Tax Code Sections 11.43 and 11.431.
Using our county comparison
Our ownership-tax figures are legacy modeled county proxies, not current quotes for a home or estimates after senior exemptions. They do not apply your local taxing districts, tax ceiling or homestead status. Use them as research prompts and confirm costs for each property. See the methodology and data limitations.
Explore the 30 counties we cover →Common questions
Do seniors pay property tax in Texas?
Turning 65 does not eliminate all property taxes. Qualifying homestead exemptions reduce taxable value, and a school-tax ceiling limits school taxes. Other taxing units may still charge taxes.
How much is the Texas over-65 exemption in 2026?
A qualifying residence homestead receives a $140,000 general school exemption plus $60,000 for an eligible owner age 65 or older, totaling $200,000 of school-tax value exemptions. These are deductions from taxable value, not cash payments.
Does the school-tax ceiling cover my entire bill?
No. The school ceiling applies to school taxes. Counties, cities and junior colleges may adopt their own ceilings. New improvements can also change a ceiling. Check the taxing units for the specific property.
Does a tax deferral erase the tax?
No. Deferred taxes remain secured by a lien and accrue interest. Review eligibility, mortgage requirements and what happens when the deferral ends before applying.
General information, not an individual tax calculation or legal advice. Confirm eligibility and deadlines with your appraisal district and tax office.