Texas Property Tax Exemptions for Seniors (2026)

Rising property appraisals can strain a fixed retirement budget, leaving many older Texas homeowners wondering how to keep their annual housing costs predictable.

This 2026 guide explains every major rule for Texas property tax exemptions for seniors, including the expanded school exemptions approved by voters in November 2025, the over-65 school tax ceiling, surviving spouse protections, and how to carry your benefits with you if you downsize or buy a new home.

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By the end, you will know exactly which forms to file with your county appraisal district and how to protect your tax savings whether you are staying put or planning your next move.

2026 Summary of Texas Property Tax Relief for Seniors (65+)

Texas law stacks several layers of property tax relief for homeowners age 65 and older. The largest statewide exemptions apply to school district taxes.

For a broader walkthrough of how baseline homestead rules work for homeowners of any age, read our Texas Homestead Exemption Guide.

The $140,000 + $60,000 School Homestead Exemptions

The biggest update to the Texas over 65 property tax exemption took effect after the November 4, 2025 constitutional election. Voters approved two major propositions that apply starting with the 2025 tax year and continue into 2026 and beyond:

• General School Homestead Exemption ($140,000): Under S.B. 4 and Proposition 13 (S.J.R. 2, adopted with 79.4% of the vote according to the Texas Legislative Council), Tax Code Section 11.13(b) exempts $140,000 of the appraised value of an adult's residence homestead from school district taxation, up from the prior $100,000 figure.
• Additional 65+ or Disabled School Exemption ($60,000): Under S.B. 23 and Proposition 11 (S.J.R. 85, adopted with 77.7% of the vote according to the Texas Legislative Council), Tax Code Section 11.13(c) provides an additional $60,000 school district exemption for homeowners who are age 65 or older (or disabled), up from the prior $10,000 figure.

Because Tax Code Section 11.13(c) states that the senior exemption is granted "in addition to" the general school exemption, a qualifying homeowner age 65 or older gets both. Adding the $140,000 general exemption and the $60,000 senior exemption removes a combined $200,000 from your home's appraised value for school district taxes.

Worked Example: How the Exemptions Reduce Taxable Value

According to an example from the Texas Comptroller, if your home is appraised at $300,000 and you qualify for the $140,000 general homestead exemption, you pay school taxes on the home as if it were worth $160,000.

When you add the $60,000 over-65 school exemption on that same $300,000 home, your school-district taxable value drops to $100,000—before accounting for any local optional exemptions or your senior tax ceiling. Your actual dollar tax bill depends on your local school district's tax rate, your 10% homestead appraisal cap, and your tax ceiling.

Rules on Combining 65+ and Disability Exemptions

Under Tax Code Section 11.13(m)(1), "disabled" for homestead purposes means being under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance (Social Security). If you are both 65 or older and disabled under that definition, Tax Code Section 11.13(h) states that you may not receive both a disabled and an elderly residence homestead exemption from the same taxing unit in the same year. However, you may receive both from different taxing units.

Military veterans with service-connected disabilities have separate rules under Tax Code Sections 11.22 and 11.131. Notably, under Section 11.22(b), a disabled veteran who is 65 or older with a disability rating of at least 10% qualifies for a $12,000 partial exemption on any one property they own and designate. You can review those rules in detail in our guide to the Texas Disabled Veteran Property Tax Exemption.

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Local Optional 65+ Exemptions and County Rules

Beyond mandatory school district relief, Texas cities, counties, school districts, and special districts can adopt local exemptions that reduce your taxable value even further.

Local Optional 65+ Exemption (At Least $3,000)

Under Tax Code Section 11.13(d)–(f), any taxing unit may adopt a local over-65 or disabled residence homestead exemption—either by action of its governing body or through a voter petition and election. Once adopted, the exemption must be at least $3,000 unless the taxing unit specifies a larger amount, and it cannot later be reduced below $3,000. Because this is a local option, the dollar amount varies by city, county, and district, so you should check with your local county appraisal district (CAD) for your specific neighborhood's figures.

Interaction With the $3,000 County Exemption

Under Tax Code Section 11.13(a), counties that collect farm-to-market road or flood control taxes must provide a $3,000 residence homestead exemption. However, under Section 11.13(g), if a county with those taxes also adopts a local over-65 or disabled exemption under Section 11.13(d), you can take only the Section 11.13(d) senior exemption for that county tax. Those two specific county exemptions do not stack on top of each other.

Local Option Percentage Exemption (Up to 20%)

Under Tax Code Section 11.13(n), any taxing unit may also adopt a general percentage homestead exemption of up to 20% of appraised value before July 1, with a statutory minimum of $5,000 for anyone who qualifies. Section 11.13(n) specifies that this percentage exemption is in addition to any other exemptions provided by Section 11.13, meaning it stacks with your mandatory school and senior exemptions if your local taxing units offer it. Under Section 11.13(n-1), any school district, city, or county that had this percentage exemption in place for the 2022 tax year may not reduce or repeal it. This protection expires December 31, 2027.

The 10% Annual Homestead Appraisal Cap

Qualifying for a Section 11.13 homestead exemption also triggers the homestead appraisal cap under Tax Code Section 23.23. Your home's appraised value cannot increase by more than 10% per year (plus the market value of any new improvements beyond ordinary repairs or maintenance). This protection begins on January 1 of the tax year following the first tax year you qualify the property for a homestead exemption.

How the Texas Senior Property Tax Freeze (Tax Ceiling) Works

Along with higher exemption amounts, homeowners age 65 and older receive a powerful protection known as the school tax limitation—commonly called the Texas senior property tax freeze.

Under Tax Code Section 11.26(a) and Article VIII, Section 1-b(d) of the Texas Constitution, a school district may not increase the total annual school taxes on your residence homestead above the amount imposed in the first year you qualified for the 65+ (or disabled) school exemption under Section 11.13(c). The ceiling is calculated on the school tax owed after your homestead exemptions are subtracted.

When Your Ceiling Can Drop—or Rise

A tax freeze is a ceiling, not a floor. Your school taxes can actually decrease below your initial ceiling in two common ways:

1. Mid-year qualification reset: Under Section 11.26(a), if you qualify after the start of a year and the following year's calculated school tax is lower, your ceiling resets to that lower next-year amount. Furthermore, under Section 11.26(a-11) (enacted by S.B. 2520, effective January 1, 2026), the ceiling in that following year is set to the lesser of the statutorily computed ceiling amount or the actual tax figured without the ceiling.
2. State tax compression and larger exemptions: Under Section 11.26(a-10), for homeowners who qualified in 2024 or later, existing ceilings are automatically reduced to reflect school tax rate compression and increases in the Section 11.13(b) ($140,000) and Section 11.13(c) ($60,000) exemptions multiplied by the current tax rate. That means seniors who already had a freeze in place still benefit from the November 2025 exemption increases.

On the other hand, under Section 11.26(b), if you add new improvements to your home (not repairs or government-required work), your tax ceiling will increase by the tax attributable to the value of those new improvements.

Optional City, County, and Junior College Tax Ceilings

While the school district freeze is mandatory statewide, counties, cities, and junior college districts have the option to adopt their own over-65 or disabled tax ceilings under Tax Code Section 11.261 and Article VIII, Section 1-b(h) of the Texas Constitution. Because these non-school freezes are optional, check with your local appraisal district to see which local taxing units in your area have adopted them.

Turning 65 Mid-Year: When to Apply and Automatic Grants

Unlike the general homestead exemption—which typically looks at whether you qualified on January 1 under Tax Code Section 11.42(a)—the over-65 exemptions follow a much friendlier calendar rule.

Under Tax Code Section 11.42(c) and the instructions on Comptroller Form 50-114, the Section 11.13(c) and (d) over-65 exemptions are effective as of January 1 of the tax year in which you turn 65 and apply to the entire tax year. Even if your 65th birthday is in November or December, you receive the full year's benefit for that calendar year.

Automatic Grant vs. Filing an Application

• Automatic grant if you already have a homestead exemption: Under Tax Code Section 11.43(m), if you already have a general residence homestead exemption on file, the chief appraiser is required to grant the 65+ exemption automatically in the year you turn 65 without a new application, provided your birth date is on file in the appraisal district's records (such as from your original homestead application) or in Texas Department of Public Safety (DPS) data.
• When you should file Form 50-114: If you never filed a general homestead exemption, if your birth date was not included on an older filing, or if you want to make certain your over-65 exemption and school tax ceiling are applied promptly, you can submit Form 50-114 (Residence Homestead Exemption Application) directly to your county appraisal district.
• Filing deadline: Under Tax Code Section 11.43(k), if you must apply for the 65+ exemption, you have until the first anniversary of the date you qualified to submit your application. In addition, under Tax Code Section 11.431(a), a chief appraiser must accept and approve or deny a late residence homestead application filed up to two years after the delinquency date for the taxes on the homestead.

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Buying a Home, Downsizing, and Porting Your Tax Ceiling

Many Texas retirees decide to downsize, move closer to family, or relocate to a single-story home. If you are planning to finance a move, you can compare Texas Home Loan Options, look into VA Loans in Texas if you have military service, or review Texas Reverse Mortgages to structure your monthly budget.

When you buy a new primary residence in Texas at age 65 or older, two separate property tax rules come into play: claiming exemptions on the new house and transferring your school tax ceiling.

1. Claiming Exemptions on a Newly Purchased Home

Remember that under Tax Code Section 11.13(h), you cannot receive a homestead exemption on more than one residence homestead in the same tax year.

If you buy and move into a new home after January 1:

• General Homestead Exemption ($140,000): Under Tax Code Section 11.42(f), a buyer who acquires property after January 1 may receive the general Section 11.13 homestead exemption for the applicable portion of that tax year immediately upon qualifying—only if the seller (preceding owner) did not already receive the same exemption on that property for that tax year. Under Section 11.43(d), a mid-year buyer must apply before the first anniversary of the date they acquire the property.
• Over-65 Exemptions ($60,000 school + local 65+): Under Tax Code Section 11.42(c), the Section 11.13(c) and (d) exemptions take effect as of January 1 of the tax year in which the homeowner qualifies. The Section 11.42(f) mid-year rule does not cover these exemptions, so ask your appraisal district how they apply to a home bought after January 1. When completing Form 50-114 (Rev. 02-26) for your new home, you will list the date you acquired the property, the date you began occupying it as your principal residence, and whether you are transferring an exemption or a tax limitation from a previous home.

2. Porting Your School Tax Ceiling to a New Home

Selling your home does not automatically mean losing your school tax freeze. Under Tax Code Section 11.26(g)–(h), when you qualify a new residence homestead, you can transfer your school tax ceiling as a percentage, rather than as a flat dollar amount.

Here is how the percentage transfer works:

1. On your former home, the appraisal district looks at the last year your ceiling was in effect and compares the frozen school tax you actually paid to what the full school tax would have been without a ceiling.
2. That ratio becomes your transfer percentage. For example, if your frozen tax bill was half of what the un-capped school tax would have been on your old home, your percentage is 50%.
3. When you qualify your new homestead, your new school tax ceiling is set at that same percentage of whatever the new home's school tax would be without a ceiling.

To complete the transfer, request a written certificate (Comptroller Form 50-311, Tax Ceiling Certificate) from the chief appraiser in the county where your former home was located, and check "Yes" on the Form 50-114 question asking "Are you transferring a tax limitation?" when filing with your new appraisal district.

Important note on moving to a different school district: While the text of Tax Code Section 11.26(g) does not state that your new homestead must be in the same school district, Comptroller Form 50-311 (Rev. 03-17) contains narrower wording stating that the homeowner may transfer the percentage to a new qualified homestead "in this taxing unit." If you are moving to a different school district or county in Texas, confirm the transfer procedure directly with both your former and new county appraisal districts or the Texas Comptroller.

Surviving Spouse (55+) Protections

Texas law includes specific protections so a surviving spouse is not hit with a sudden property tax spike after losing their partner. If a qualifying homeowner age 65 or older passes away, the surviving spouse can keep both the local over-65 exemption and the school tax ceiling if three conditions are met:

1. The deceased spouse died in a year in which they qualified for the exemption or ceiling.
2. The surviving spouse was 55 years of age or older when the qualifying spouse died.
3. The residence was the surviving spouse's residence homestead at the time of death and remains their residence homestead.

These rules cover two distinct benefits:

• Keeping the School Tax Ceiling (Tax Code Section 11.26(i) and Texas Constitution Art. VIII Section 1-b(d)): The surviving spouse 55+ retains the frozen school tax ceiling on the homestead.
• Keeping the Local Optional 65+ Exemption (Tax Code Section 11.13(q)): The surviving spouse 55+ retains the local Section 11.13(d) over-65 exemption from the same taxing unit. Under Tax Code Section 11.43(m-2), the surviving spouse may receive this exemption the following year without filing a new application.

(Note: Surviving spouses of qualified disabled veterans or service members killed in the line of duty have additional full or partial homestead exemptions under Tax Code Sections 11.131, 11.132, 11.133, and the new 2026 PACT Act surviving spouse exemption under Section 11.136. See our Texas Disabled Veteran Property Tax Exemption guide for those rules.)

Property Tax Deferral for Seniors 65+ (Tax Code Section 33.06)

If property taxes still create a hardship even after exemptions and the school tax freeze are applied, Texas law allows homeowners age 65 or older (as well as qualifying disabled homeowners and disabled veterans) to defer paying property taxes on their residence homestead under Tax Code Section 33.06.

Here is how a senior property tax deferral works:

• How to file: You submit Comptroller Form 50-126 (Tax Deferral Affidavit for Age 65 or Older or Disabled Homeowner) with the chief appraiser of your county appraisal district.
• What it stops: Once the affidavit is filed, taxing units may not file suit to collect delinquent taxes or foreclose on the homestead. This protection stays in place until the 181st day after the tax collector delivers a delinquency notice following the date you no longer own and occupy the home as your residence homestead.
• 5% interest rate: A tax deferral is a postponement, not tax forgiveness. Under Tax Code Section 33.06(d), a tax lien remains on the property and interest accrues on the deferred taxes at an annual rate of five percent (5%) instead of the rate provided by Section 33.01. Any penalties and interest that accrued before you filed the deferral affidavit stay on the account, but no new delinquency penalties under Section 33.01 are added during the deferral period.
• Surviving spouse continuation: Under Section 33.06(f), if the qualifying homeowner dies, the tax deferral continues for a surviving spouse who was 55 or older at the time of death, provided the home was and remains the surviving spouse's residence homestead.

Important mortgage consideration: A Section 33.06 deferral limits what taxing units can do, but it does not change your loan documents. If you have a mortgage, reverse mortgage, or home equity loan (see our guide to Texas Home Equity Loan Rules & HELOCs), review your loan terms and talk with your loan servicer before filing a tax deferral affidavit.

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How to Apply for Texas Senior Property Tax Exemptions

You file directly with your county appraisal district, and the Tarrant and Dallas appraisal districts both state there is no fee to file a homestead exemption application.

Step 1: Update Your Texas Driver's License or State ID

Under Tax Code Section 11.43(j) and (n), you must include a copy of your Texas driver's license or state-issued personal ID certificate with your application, and the address on your ID must match the physical address of the homestead for which you are claiming the exemption.

The law provides narrow exceptions: residents of care facilities and participants in the Attorney General's address confidentiality program are excused from the ID copy requirement, and the chief appraiser may waive the address-match rule for active-duty military members or their spouses (with a military ID and utility bill) or for holders of certain licenses issued under Transportation Code Section 521.121(c) or Section 521.1211.

Step 2: Complete Comptroller Form 50-114

Download Form 50-114 (Residence Homestead Exemption Application, Rev. 02-26) from the Texas Comptroller's website. On the form, you will:

• Select each exemption you are claiming, including the general residence homestead exemption and the age 65 or older exemption.
• Enter your birth date (used to grant the 65+ exemption automatically).
• List all owners and their ownership interest, the date you acquired the home, and the date you began occupying it as your principal residence.
• Indicate whether any portion of the property is rented or used to produce income (under Tax Code Section 11.13(k), the exemption applies only to the residential homestead portion, up to 20 acres under Section 11.13(j)(1)).
• Attach Form 50-114-A (ownership affidavit) if you are not listed on the recorded deed. Heir property owners also provide the prior owner's death certificate, the most recent utility bill, and any court record citation if available.

Step 3: Submit to Your County Appraisal District (Not the Comptroller)

File your completed Form 50-114 and ID copy with the county appraisal district in each county where the property is located. Do not mail the form to the Texas Comptroller of Public Accounts.

Several of the largest Texas appraisal districts accept applications online:

• Harris Central Appraisal District (HCAD): File electronically through the HCAD Info and Exemptions mobile app.
• Dallas Central Appraisal District (DCAD): DCAD's filing guide says homeowners applying for the current year may be eligible to use "File Homestead Exemption Online" from their account details page, with no fee.
• Tarrant Appraisal District (TAD): File online through TAD's TrueRoll portal; the application is not received until you press "Submit Application" and get a confirmation number.
• Bexar Appraisal District (BCAD): File through the BCAD Online Services portal using the Owner/Agent ID and PIN printed on your appraisal notice.
• Travis Central Appraisal District (TCAD): Submit online via TCAD's portal, by mail, or in person at the appraisal district office.

Step 4: Know the Deadlines and Renewal Rules

• General filing window: Under Tax Code Section 11.43(d), the general deadline to file is before May 1 (meaning no later than April 30). For good cause shown, the chief appraiser may extend the deadline once for up to 60 days.
• Turning 65 deadline: As noted earlier, under Section 11.43(k), you must apply for the over-65 exemption no later than the first anniversary of the date you qualified.
• Late filing window and refunds: Under Tax Code Section 11.431(a), the chief appraiser must accept a late homestead application filed up to two years after the delinquency date for the taxes on the homestead. Under Section 11.431(b), if a late application is approved, the tax collector deducts the exempted amount from your bill or issues a refund automatically if you already paid—no separate refund application is needed.
• No annual re-application: Under Tax Code Section 11.43(c), once your homestead and 65+ exemptions are granted, you do not have to re-apply every year. Under Section 11.43(c-1) (added by H.B. 2730, effective May 24, 2025), a chief appraiser may require a homeowner to re-apply only if the chief appraiser has reason to believe the owner no longer qualifies, has tried to verify your eligibility (which may include a DPS driver's license search), and sends a written notice stating the specific reason. If your eligibility ever ends, you must notify the chief appraiser in writing before May 1 of the following year.

Next Steps for Texas Senior Homeowners and Buyers

Whether you have lived in your Texas home for decades or are planning to buy a right-sized home for retirement, making sure your $140,000 general school exemption, $60,000 senior school exemption, local 65+ exemptions, and school tax ceiling are all in place can protect your budget for years to come.

If you are considering buying a home in Texas, downsizing, or exploring mortgage options that fit your retirement goals—including conventional loans, FHA Loans in Texas, or Requirements to Buy a House in Texas—our team can help you check your eligibility, compare loan options, and get connected with the right next step.

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