Texas property-tax guide • age 65 or older • reviewed September 4, 2026
Texas Senior Homestead Exemption Guide: Over 65 Rules, Savings, School Tax Ceiling, Forms and Filing Steps
The over 65 homestead exemption in Texas gives qualifying homeowners extra property-tax protection on their primary residence.
For 2026, Texas school districts provide a $140,000 general residence homestead exemption and an additional $60,000 age 65 or older exemption.
The over-65 benefit can also create a school tax ceiling. That ceiling limits school district taxes while you continue to own and live in the home.
File with your county appraisal district, not the Texas Comptroller. The Comptroller publishes forms and guidance, but local appraisal districts process applications.
Fast answer
Texas Over 65 Homestead Exemption Quick Facts
Use the home as your Texas residence homestead.
The local appraisal district decides the exemption.
Residence Homestead Exemption Application.
General school district residence homestead exemption.
Extra school district exemption for age 65 or older or disabled homeowners.
Limits school taxes while the same home remains your homestead.
Most exemption applications are due no later than April 30.
Late residence homestead applications may still be accepted within Texas law limits.
Some seniors can defer taxes or use installment payment options.
The over-65 exemption lowers taxable value, but the tax ceiling is different. The ceiling limits school tax increases; it does not erase the whole property-tax bill.
Office role decoder
Which Texas Office Handles Your Senior Homestead Question?
County Appraisal District
Best for: homestead filing, age 65 or older exemption, school tax ceiling, appraised value, 10% cap, protest and exemption status.
This is the office that receives Form 50-114.
Find your appraisal districtSelect your county, open the appraisal district contact, then use that district’s homestead, forms, e-file or exemptions page.
County Tax Assessor-Collector / Tax Office
Best for: tax bills, payments, installment plans, refunds, delinquent taxes, tax certificates and receipts.
This office collects taxes after values and exemptions are certified.
Open Texas Property Tax DirectorySearch by county to find local tax-rate and property-tax resources. Use the tax office for bill and payment questions.
Appraisal Review Board
Best for: value protests, denied exemptions, ownership issues on the roll and appraisal district disputes.
The ARB is local and separate from the appraisal district staff.
Open protest guidanceReview protest deadline rules, then file with your local appraisal district or ARB portal before the deadline on your notice.
Texas Comptroller Property Tax Assistance Division
Best for: statewide forms, publications, education and technical guidance.
Phone: 800-252-9121 or 512-305-9999
Email: ptad.cpa@cpa.texas.gov
Mail: P.O. Box 13528, Austin, TX 78711-9939
Contact PTADUse PTAD for statewide education. For your exact property record, call your county appraisal district or tax office.
State office map
Texas Comptroller Main Office Address and Map
The Comptroller’s Property Tax Assistance Division publishes statewide property-tax forms and guidance.
Your county appraisal district still controls your actual exemption file, taxable value and protest record.
Texas Comptroller of Public Accounts
Main office: Lyndon B. Johnson State Office Building
Address: 111 East 17th Street, Austin, TX 78774
Hours: Monday–Friday, 8:00 AM–5:00 PM
Agency switchboard: 800-531-5441
PTAD phone: 800-252-9121, press 3 for most property-tax matters.
Before visiting
Bring photo identification if visiting a state office building.
Do not visit the Comptroller expecting staff to update your local homestead exemption. Local appraisal districts handle those records.
Content gap coverage
Important Details Many Texas Senior Homestead Guides Miss
The over-65 exemption is not only a dollar exemption: it can also create a school tax ceiling.
The ceiling is not a full freeze: city, county, junior college and special district taxes are limited only if that taxing unit adopted a senior limitation.
The ceiling can transfer: use a school tax ceiling certificate or residence homestead transfer certificate when moving to another Texas homestead.
Over-65 and disabled school exemptions do not stack: choose the better option if you qualify for both in the same taxing unit.
Local optional exemptions matter: some cities, counties, junior colleges and special districts add extra senior exemptions.
The 10% appraisal cap is separate: it limits appraised-value increases only after the homestead cap begins.
New improvements can raise taxes: repairs are different from new improvements that add value.
Late filing may still help: Texas law allows late residence homestead applications within statutory limits.
Deferral is not forgiveness: senior tax deferral postpones collection but taxes and interest still accrue.
The Comptroller cannot update your parcel: county appraisal districts and tax offices handle local records.
Filing workflow
How to Apply for the Texas Over 65 Homestead Exemption
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Confirm the home is your residence homestead.
You must own and occupy the property as your principal Texas residence.
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Confirm age eligibility.
Use your date of birth. Many appraisal districts can verify age from Texas driver license or ID data.
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Find your county appraisal district.
Use the Comptroller directory, then open the local appraisal district’s exemption page.
Open CAD DirectoryAfter opening:Select your county, copy the appraisal district phone and website, then search the local site for “homestead,” “over 65,” or “exemptions.”
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Complete Form 50-114 or the local online version.
Choose “Person Age 65 or Older” and any other benefit that applies.
Open Form 50-114After opening:Enter owner details, property address, account number if known, date of birth, exemption type and required identification information.
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Attach proof required by your appraisal district.
Most applicants should prepare a Texas driver license or Texas ID showing the same address as the homestead.
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Submit before April 30 when possible.
File online, by mail, by drop box or in person according to your local appraisal district’s instructions.
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Save proof and check the next notice.
Keep confirmation, screenshots, mailed receipts, emails and copies of every document submitted.
Texas law can allow the age-65 exemption automatically when the appraisal district has qualifying age information. Still check your appraisal record and call the appraisal district if it does not appear.
Prepare before filing
Documents and Information You May Need
Texas driver license or Texas ID: usually must show the same address as the residence homestead.
Date of birth: needed to verify the age 65 or older exemption.
Spouse date of birth: important for surviving-spouse protection and continuation rules.
Appraisal district account number: helpful if shown on your notice or property search result.
Ownership proof: deed, closing statement, manufactured-home title, heirship or trust documents if the record is unclear.
Trust documents: needed if ownership is through a qualifying trust.
Manufactured-home proof: needed if the home is a manufactured home and ownership data is not clear.
Prior homestead removal: useful if another county or state still shows a residence homestead or similar benefit.
Transfer certificate: needed when moving a senior school tax ceiling from a prior Texas homestead.
Deferral affidavit: needed only if you want to postpone collection of taxes, not just claim the exemption.
Savings math
How Much Can the Texas Over 65 Homestead Exemption Save?
The general school homestead exemption reduces school taxable value by $140,000.
The over-65 or disabled exemption adds another $60,000 school district exemption.
Your final bill can also change because of local optional exemptions, the school tax ceiling, the 10% appraisal cap, tax rates and new improvements.
Simple illustration
$400,000 appraised value − $140,000 general school exemption = $260,000 school taxable value before the senior exemption.
$260,000 − $60,000 over-65 exemption = $200,000 school taxable value before any local optional exemptions.
At a 1.00% school tax rate, the extra $60,000 over-65 exemption saves about $600 before ceiling effects.
Open simple educational savings calculator
School taxable with general homestead only: $260,000.00
School taxable with over-65 exemption: $200,000.00
Estimated over-65 school savings: $600.00
Optional local exemption estimate: $0.00
School tax ceiling
Texas Over 65 School Tax Ceiling: What It Does and Does Not Do
When you qualify for the age 65 or older exemption, your school district taxes on that homestead generally cannot increase above the ceiling amount.
The ceiling usually starts with the school taxes in the first year you qualify for the over-65 exemption on that home.
What the ceiling protects
It limits school district taxes on the same qualifying residence homestead.
It can continue while you own and occupy the home.
What can still change
New improvements can add tax above the ceiling.
Non-school taxes can change unless that local taxing unit adopted its own senior limitation.
Why taxes may go down
The ceiling can be adjusted downward when school tax rates compress or homestead exemption amounts increase under current law.
Your ceiling is not always the exact same dollar amount forever.
Why a bill may still rise
County, city, junior college, hospital, MUD, ESD and special-district taxes may not share the same ceiling.
Check every line of the bill.
Use the School Tax Ceiling Certificate when you need the prior school-tax limitation details for a move, transfer, surviving-spouse situation or county record correction.
Open Form 50-272Moving in Texas
How to Transfer an Over 65 School Tax Ceiling to a New Texas Homestead
The over-65 school tax ceiling does not simply follow you automatically when you move.
Texas law allows a ceiling-transfer calculation when you qualify a different Texas residence homestead for the same exemption.
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Apply for homestead on the new home.
File Form 50-114 or the new county’s online homestead application.
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Request a ceiling certificate from the old appraisal district.
Ask for the school tax ceiling details from the former residence homestead.
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Give the certificate to the new appraisal district.
The new district uses the percentage calculation, not a simple dollar copy of the old bill.
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Check the next tax bill carefully.
Verify school taxes, local exemptions, new improvements and all non-school tax lines.
Use the Residence Homestead Exemption Transfer Certificate when your appraisal district asks for transfer documentation. Confirm whether your old or new CAD must complete it.
Open Form 50-808Payment relief
Texas Senior Property Tax Deferral and Installment Options
A tax deferral is not the same as an exemption.
The exemption reduces taxable value. A deferral postpones collection of taxes while you qualify, but the tax debt remains.
Tax deferral affidavit
Age 65 or older homeowners may be able to defer collection of property taxes on their residence homestead.
Texas guidance states that interest on deferred taxes accrues at 5% per year.
Use Form 50-126 and file with the appraisal district.
Four-installment payment option
Some age 65 or older homeowners may pay property taxes in four installments without penalty or interest if the first payment and notice are timely.
Use the local tax office’s instructions before the delinquency date.
A deferral can protect against collection action while it is active, but it creates a lien and the deferred taxes become due later. Talk to the tax office, mortgage company, heirs or a qualified adviser before using it.
Read the affidavit carefully, confirm eligibility with the appraisal district, sign/notarize if required, file with the district and keep a recorded copy.
Open Form 50-126After filing
How to Check Your Texas Over 65 Exemption Status
Check the CAD property search: look for HS, OV65, DP, tax ceiling, capped value or exemption lines.
Review the Notice of Appraised Value: check market value, appraised value, exemptions, capped value and protest deadline.
Review the tax bill: check school taxable value, local optional exemptions and every taxing unit line.
Look for the ceiling: school tax should be limited after the over-65 exemption is applied, subject to lawful adjustments.
Check local exemptions: county, city, junior college or special-district senior benefits are not identical statewide.
If missing: call the appraisal district with your account number, filing proof and date of birth documentation.
If paid before approval: ask the tax office whether a corrected bill or refund is due after the CAD updates the roll.
Protest and mistakes
What If Your Value, Exemption or Tax Ceiling Looks Wrong?
A homestead application and an appraisal protest are separate.
Start with the appraisal district if the over-65 exemption or ceiling is missing. File a protest if the value, exemption denial or appraisal issue is not resolved before the deadline.
Exemption problem
Use this path if OV65, school ceiling, surviving-spouse continuation or local senior benefit is missing.
Contact the CAD exemption department first.
Value problem
Use this path if market value, unequal appraisal, property characteristics or the 10% cap looks wrong.
Use the protest deadline on your appraisal notice.
Check the deadline, gather comparable sales and property-condition evidence, file through your CAD portal or form, and save proof of filing.
Open Texas protest guidanceSpecial situations
Trusts, Heir Property, Manufactured Homes, Disability and Surviving Spouses
Trust ownership: a qualifying trust may still support homestead if occupancy and ownership requirements are met.
Heir property: Texas law has special rules for heir property homesteads. Ask the CAD what proof is required.
Manufactured homes: ownership and location records may require extra documentation.
Age 65 and disabled: you generally cannot receive both the age-65 and disabled exemption from the same taxing unit in the same year.
Surviving spouse: a surviving spouse age 55 or older may be able to keep the school tax limitation if the home remains the spouse’s residence homestead.
Disabled veteran: veteran exemptions are separate from the over-65 exemption and may use different forms.
Moving out: notify the appraisal district if the property is no longer your residence homestead.
Use residence homestead affidavits only if your appraisal district asks for them, such as ownership not of record or special proof situations.
Open Form 50-114-AAvoid delays
Common Texas Over 65 Homestead Mistakes
Filing with the Comptroller: file with your county appraisal district instead.
Not checking local exemptions: city, county, junior college and special-district senior exemptions vary.
Assuming the tax ceiling freezes the whole bill: school taxes are the statewide ceiling; other taxing units differ.
Forgetting ceiling transfer: request the proper certificate when moving to another Texas homestead.
Ignoring appraised value: the over-65 exemption does not replace a value protest.
Missing new-improvement impact: additions can increase taxable value and taxes even with a ceiling.
Overlooking deferral risks: deferral postpones collection; it does not forgive taxes.
Not checking the tax bill: confirm every taxing unit line after the exemption posts.
Decision path
What Should You Do Next?
If you are turning 65 this year: check whether the appraisal district will add OV65 automatically, then file if it does not appear.
If you just bought a home: file general homestead and over-65 exemption with the new county appraisal district.
If you moved from another Texas homestead: request a school tax ceiling certificate from the old CAD.
If your bill is unaffordable: ask about senior deferral and installment payment options before taxes become delinquent.
If your value is too high: file a protest before the deadline on your appraisal notice.
If your exemption is missing: contact the CAD with your account number, filing proof and age documentation.
If the tax bill still looks wrong: contact the tax office after the CAD corrects the appraisal roll.
Important notice
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for Texas homeowners.
It is not the official website of the Texas Comptroller, any county appraisal district, appraisal review board, tax assessor-collector, tax office or government agency.
It is not legal advice, tax advice, an official appraisal notice, an exemption approval, a school tax ceiling certificate or a tax bill.
Verify current forms, deadlines, exemption amounts, tax ceilings, tax rates, payment options and local rules directly with your county appraisal district and tax office before acting.
This website is not a Consumer Reporting Agency. Do not use property-record information for employment, tenant screening, credit, insurance or any FCRA-regulated purpose.
FAQs
Texas Over 65 Homestead Exemption FAQs
What is the over 65 homestead exemption in Texas?
The over-65 homestead exemption is an additional residence homestead exemption for Texas homeowners who are age 65 or older and use the property as their primary residence.
How much is the Texas over 65 school exemption for 2026?
For 2026, school districts provide a $140,000 general residence homestead exemption plus an additional $60,000 exemption for homeowners age 65 or older or disabled.
Where do I file for the Texas senior homestead exemption?
File with the county appraisal district where the property is located. Do not file the application with the Texas Comptroller.
What form do I use for the Texas over 65 homestead exemption?
Use Texas Comptroller Form 50-114, Residence Homestead Exemption Application, or your county appraisal district’s approved online version.
What is the deadline to file the over 65 homestead exemption?
The general deadline for most homestead exemption applications is April 30. Late applications may still be accepted within the statutory late-filing period.
Does the Texas over 65 exemption freeze all property taxes?
No. The statewide ceiling applies to school district taxes. Other taxing units are limited only if the county, city or junior college district adopted its own senior tax limitation.
Can I transfer my over 65 tax ceiling when I move?
Yes, Texas law allows a school tax ceiling transfer calculation when you qualify a different Texas residence homestead for the same exemption. Ask the old and new appraisal districts about the certificate process.
Can I claim both disabled and over 65 exemptions in Texas?
You generally cannot receive both the disabled and age 65 or older exemption from the same taxing unit in the same year. You may choose the better one if both are available.
Can a surviving spouse keep the over 65 school tax ceiling?
A surviving spouse who is age 55 or older may be able to keep the school tax limitation if the property was the spouse’s residence homestead at death and remains the spouse’s residence homestead.
What is the Texas senior tax deferral?
A tax deferral can postpone collection of residence homestead taxes for eligible age 65 or older homeowners. It is not tax forgiveness, and interest accrues.
Does the 10% appraisal cap still apply after age 65?
Yes, the residence homestead appraisal limitation is separate from the age-65 exemption. It limits annual appraised-value increases after the cap begins, subject to new improvements and Texas law.
Who should I call if my over 65 exemption is missing?
Call your county appraisal district. Have your property account number, filing confirmation, Texas ID and date-of-birth proof ready.
Official resources