Program
Texas senior property-tax break and tax freeze
Homestead exemptions for Texans 65 and older, plus a cap on school taxes.
What it can pay for
- property tax relief
- Official name
- Texas Residence Homestead Exemption (65+/Disabled), School Tax Ceiling & Deferral
- Where
- TX
- Status
- Program running
- Most it pays
- $200,000 none
- About the amount
- $140,000 general school exemption + $60,000 more for 65+/disabled = $200,000 off appraised value for school taxes (effective Nov 4, 2025, tax year 2025+). Plus local options: up to 20% (minimum $5,000) general, and 65+/disabled local add-ons of $3,000+. Plus a school tax ceiling that can only go down, not up (except for home improvements).
- Housing rules
- Must own and occupy as principal residence (up to 20 acres). Mobile/manufactured homes qualify with TDHCA proof of ownership. Heir property qualifies with Form 50-114-A affidavits. Renters don't qualify — see the AAA (S2-TX-04) or Amy Young (renters with landlord consent) instead.
- How long it takes
- Filed once, not annually — 'need not be claimed in subsequent years.' Turning 65 with a birth date already on file applies the add-on automatically. A refund is issued automatically if a late application is approved after taxes were already paid.
- How to apply
- File Form 50-114 with a copy of a Texas driver's license/ID showing the property address at the county appraisal district by April 30 (before May 1). If the birth date is already on file with the general exemption, the 65+ add-on applies automatically — no extra form needed.
- Does not pay for
- It's a tax reduction, not a grant — no money for repairs or contractors. For behind-on-taxes relief, the §33.06 deferral exists but leaves a lien (see S2-XS-02 for the general mechanics).
- Official source
- comptroller.texas.gov
- Last checked
- September 29, 2026