Texas Property Tax Relief for Seniors 2026

Every statewide property tax break Texas offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Texas homeowners 65 or older get an extra $60,000 school-district homestead exemption on top of the $140,000 general exemption. Cities, counties and special districts can add their own exemption of at least $3,000. Their school taxes are frozen at a ceiling that can transfer to a new home and continues for a surviving spouse 55 or older. Counties, cities and junior colleges may also adopt a freeze. Seniors can defer homestead taxes at 5% interest. Texas has no income-based circuit-breaker credit and no property tax rebate program for seniors. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Texas property tax relief programs for seniors

Texas property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
General residence homestead exemption - school districts (Tax Code §11.13(b))	Homestead exemption	Any age (all homeowners)	None	April 30	Texas Comptroller
Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c))	Homestead exemption	65+ (or disabled under Social Security disability definition)	None	April 30	Texas Comptroller
Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d))	Homestead exemption	65+ (surviving spouse keeps it if 55+ at the time of death and still lives in and owns the home)	None	April 30	Texas Comptroller
School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26)	Assessment freeze	65+ (or disabled). Continues for a surviving spouse who is 55+ when the qualified spouse dies.	None	April 30 (with the exemption application)	Texas Comptroller
County, city or junior college tax ceiling (local option, Tax Code §11.261)	Assessment freeze	65+ (or disabled). Surviving spouse 55+ keeps the ceiling.	None	April 30 (with the exemption application)	Texas Comptroller
Homestead property tax deferral (Tax Code §33.06)	Tax deferral	65+ (also disabled homeowners and disabled veterans). A surviving spouse 55+ may continue the deferral.	None	Any time (filing the affidavit starts the deferral)	Texas Comptroller

Amounts, how to apply and deadlines

General residence homestead exemption - school districts (Tax Code §11.13(b))

Type: Homestead exemption
Age: Any age (all homeowners)
Income limit: None
Amount: $140,000 off appraised value for school district taxes (tax year 2026). Any taxing unit may add a local-option exemption of up to 20% of value (minimum $5,000).
How to apply: Form 50-114 (Application for Residence Homestead Exemption), filed with the county appraisal district
Deadline: April 30
Source: Texas Comptroller - Residence Homestead Exemptions chart (January 2026)

Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c))

Type: Homestead exemption
Age: 65+ (or disabled under Social Security disability definition)
Income limit: None
Amount: Additional $60,000 off appraised value for school district taxes (tax year 2026). A person who is both 65+ and disabled cannot take both exemptions from the same taxing unit.
How to apply: Form 50-114, filed with the county appraisal district. You qualify for the whole tax year in which you turn 65.
Deadline: April 30
Source: Texas Comptroller - Texas Property Tax Exemptions (96-1740, January 2026)

Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d))

Type: Homestead exemption
Age: 65+ (surviving spouse keeps it if 55+ at the time of death and still lives in and owns the home)
Income limit: None
Amount: Amount set by each city, county, school district or special district, at least $3,000
How to apply: Form 50-114, filed with the county appraisal district
Deadline: April 30
Source: Texas Comptroller - Texas Property Tax Exemptions (96-1740, January 2026)

School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26)

Type: Assessment freeze
Age: 65+ (or disabled). Continues for a surviving spouse who is 55+ when the qualified spouse dies.
Income limit: None
Amount: School district taxes on the homestead are capped at the ceiling set when the owner qualified. The ceiling percentage is portable when the owner buys another Texas home. It is a tax limitation, not an exemption, and does not change appraised value.
How to apply: Automatic with the age 65+ or disabled homestead exemption (Form 50-114) at the county appraisal district
Deadline: April 30 (with the exemption application)
Source: Texas Comptroller - Texas Property Tax Exemptions (96-1740, January 2026)

County, city or junior college tax ceiling (local option, Tax Code §11.261)

Type: Assessment freeze
Age: 65+ (or disabled). Surviving spouse 55+ keeps the ceiling.
Income limit: None
Amount: Freezes that unit's taxes on the homestead where the county, city or junior college district has adopted the limitation, by governing-body vote or by citizen petition and election. The ceiling can transfer to another homestead in the same taxing unit.
How to apply: Applies with the age 65+ or disabled homestead exemption where the local unit has adopted it
Deadline: April 30 (with the exemption application)
Source: Texas Comptroller - Texas Property Tax Exemptions (96-1740, January 2026)

Homestead property tax deferral (Tax Code §33.06)

Type: Tax deferral
Age: 65+ (also disabled homeowners and disabled veterans). A surviving spouse 55+ may continue the deferral.
Income limit: None
Amount: Collection of homestead taxes is deferred until the home stops being the owner's residence homestead. The tax lien stays, and interest accrues at 5% a year during the deferral. Penalties and interest from before filing are preserved.
How to apply: File Form 50-126 (Tax Deferral Affidavit, Age 65 or Older or Disabled Homeowner) with the county appraisal district, not the Comptroller
Deadline: Any time (filing the affidavit starts the deferral)
Source: Texas Comptroller - Form 50-126 Tax Deferral Affidavit

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Texas income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Texas state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Texas?

General residence homestead exemption - school districts (Tax Code §11.13(b)): homestead exemption; Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c)): homestead exemption; Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d)): homestead exemption; School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26): assessment freeze; County, city or junior college tax ceiling (local option, Tax Code §11.261): assessment freeze; Homestead property tax deferral (Tax Code §33.06): tax deferral (comptroller.texas.gov, comptroller.texas.gov, comptroller.texas.gov).

At what age do Texas seniors qualify for property tax relief?

General residence homestead exemption - school districts (Tax Code §11.13(b)): Any age (all homeowners); Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c)): 65+ (or disabled under Social Security disability definition); Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d)): 65+ (surviving spouse keeps it if 55+ at the time of death and still lives in and owns the home); School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26): 65+ (or disabled). Continues for a surviving spouse who is 55+ when the qualified spouse dies.; County, city or junior college tax ceiling (local option, Tax Code §11.261): 65+ (or disabled). Surviving spouse 55+ keeps the ceiling.; Homestead property tax deferral (Tax Code §33.06): 65+ (also disabled homeowners and disabled veterans). A surviving spouse 55+ may continue the deferral..

Is there an income limit for Texas senior property tax relief?

General residence homestead exemption - school districts (Tax Code §11.13(b)): None; Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c)): None; Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d)): None; School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26): None; County, city or junior college tax ceiling (local option, Tax Code §11.261): None; Homestead property tax deferral (Tax Code §33.06): None.

What is the deadline to apply in Texas?

General residence homestead exemption - school districts (Tax Code §11.13(b)): April 30; Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c)): April 30; Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d)): April 30; School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26): April 30 (with the exemption application); County, city or junior college tax ceiling (local option, Tax Code §11.261): April 30 (with the exemption application); Homestead property tax deferral (Tax Code §33.06): Any time (filing the affidavit starts the deferral).

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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