👉 Never. Texas homeowners never fully stop paying property taxes. However, if you are 65 or older or disabled, you can defer (postpone) your property tax payments.
🏡 How the Property Tax Deferral Works
You must file a Tax Deferral Affidavit with your County Appraisal District. Your delinquent property taxes are postponed (not canceled). Taxes accrue 5% annual interest during the deferral period. The county places a lien on your home until taxes are paid.
⚠️ When Are Deferred Taxes Due?
The full amount (plus interest) must be paid when:
✅ You sell your home.
✅ You no longer live in the home.
✅ The homeowner passes away (unless the surviving spouse is 55+).
Heirs or buyers will have 180 days to clear the balance.
❗ Pro Tip:
If you plan to pass your home to children or grandchildren, let them know about the deferral to avoid unexpected tax debt.
Also, a tax deferral affidavit can help homeowners avoid losing their homes due to delinquent property taxes.
Under Tax Code Section 11.13(c), Texas homeowners 65 and older qualify for special property tax exemptions:
✅ School District Exemption:
✅ Other Local Taxing Unit Exemptions:
Nope, seniors are not automatically exempt from property taxes, unless they qualify for a total exemption (e.g, a 100% P & T veteran). Property tax is an obligation you should continue to fulfil so long as you live on the property. However, if you are over 65 and/or disabled, and have an "Over 65/Disabled Exemption", you can defer (i.e. postpone) payment of your delinquent property taxes. You need to file a Tax Deferral Affidavit with your County Appraisal District and your tax bill payments are postponed until you live on that home. Be aware that the tax payments are not canceled, they are only postponed and continue to accrue an interest of 5% p.a. Once you no longer own your home or live in it, you or the inheritor of your property, will have 180 days to pay back all the taxes, pre-deferral penalties and interest, together with the 5% deferral interest. If the taxes are unpaid even after 6 months, then the taxing units will proceed with their prescribed recovery steps including foreclosure, to recover their monies due.
Seniors do get a "tax-ceiling" on the school district portion of their property taxes.
No, property taxes are not completely frozen at age 65. However, Texas homeowners 65 and older receive a "tax ceiling" (or "tax limitation") on their school district taxes.
Here’s how it works:
✅ The school district tax amount you pay in the year you turn 65 becomes your tax ceiling.
✅ Even if your property value increases or the school district raises tax rates, your school taxes won’t go up.
✅ If the school district tax rate decreases, your tax bill will also decrease.
✅ This tax ceiling protects seniors from unexpected tax increases and is commonly called a “senior freeze.”
Nope, seniors go not get a discount on the actual property taxes payable. However, with the senior exemptions and tax-ceiling, which bring down their appraised value, homeowners over 65 will pay lesser property tax than a non-senior. In fact, in many cases, the year that a homeowner turns 65, they actually see their property taxes go down compared to the year past.
Never! Texas seniors do not stop paying school taxes. However, homeowners aged 65+ qualify for a school district 'tax ceiling.' This means their school district property taxes cannot increase after they turn 65 unless they make significant property improvements. If tax rates decrease, their tax bill will also decrease. They can also opt for a property tax deferral.
You can apply for your over 65 exemption the year you turn 65. Beginning 2005, if you mentioned your date of birth on your general homestead application, then you will automatically receive the senior exemption the year you qualify. However, if you have been living in your homestead prior to 2005, then you need to make a fresh application. On Form 50-114, check "Yes" for "General Residence Homestead" and "Person aged 65 or Older". Once approved, your senior exemption applies for the entire tax year and for subsequent years as long as you own and live on the qualified residence homestead.
You can claim your homestead exemption retroactively upto 2 years including senior or disabled exemption].
Until 2022, the deadline for homestead exemptions used to be April 30th. Beginning 2022, you can apply for homestead exemption all year round. You can also file for a homestead exemption retroactively for upto two years. When filling out Form 50-114, check the 'Yes' box for 'Are you filing a late application' and indicate the tax year(s) for which you like to retroactively claim exemption. In case you have already paid property taxes for the past year(s), you will get a refund. If not paid, then you will get a new tax bill with a lower amount. If you file your homestead exemption before April 30th, you will be in time for the exemption to take effect when the current year's property tax bills are mailed in fall. Else, it will be applied retroactively.
When a residence homestead owner reaches age 65, the school district tax amount they pay at age 65 will be their tax ceiling. In subsequent years, if the property's value increases or the school district increases their tax rate, then seniors will remain unaffected. However, if the school district property tax decreases, then the tax payment for seniors will also decrease correspondingly. This tax ceiling guards senior citizen against unforeseen tax raises.
If you are over 65 and had the school district taxes frozen, then you can transfer the exact percentage of the school district tax ceiling. e.g., when you turned 65, say, your old house was valued at $100,000. Your ISD portion of the tax was $1,000, assuming a 1% ISD tax rate. Let's assume your old house is now valued at $200,000. But you continue to pay $1,000 in ISD taxes. So, your effective ISD tax rate is 0.5%. You would then pay 0.5% in school district taxes for your new home. This forms your tax ceiling on the old home. You can transfer the same tax percentage to your new home. Before moving, you will have to request a tax ceiling certificate from the Chief Appraiser in the appraisal district where your old home is located. And present that to the new appraisal district along with your new homestead application there.
Yes, seniors in Texas still have to pay property taxes. However, homeowners 65 and older qualify for special exemptions and tax benefits that can reduce their tax burden:
✅ School District Exemption: Seniors receive an additional $10,000 exemption on their home’s appraised value.
✅ Tax Ceiling (Senior Freeze): The school district tax amount is locked in at age 65, meaning it won't increase even if property values or tax rates go up.
✅ Other Local Exemptions: Cities, counties, and special districts may offer additional senior exemptions of at least $3,000.
✅ Tax Deferral Option: Seniors can defer (postpone) property tax payments, but interest will accrue at 5% per year.
If you're 65 or older, don’t miss out on these savings! Here’s how to apply:
3️⃣ Submit the application the year when you turn 65 to start saving on your property taxes.
📌 Take Action Now! Visit your County Appraisal District website to apply today.
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