Senior, Veteran and Disability Property Tax Relief in Texas

A homeowner 65 or older (or disabled) gets an additional $60,000 school district exemption, and any taxing unit may adopt a further local exemption of at least $3,000 for age 65+ or disabled owners. School taxes on the homestead of a person 65 or older or disabled are generally capped (tax ceiling) at the amount imposed in the first year the person qualified for the age-65/disabled exemption, subject to the adjustments set out in § 11.26. A person 65 or older may also defer collection of taxes on the homestead they own and occupy by filing an affidavit with the chief appraiser; the taxing unit cannot sue or foreclose until 181 days after a delinquency notice following the date the person no longer owns and occupies the home.

A veteran awarded 100% disability compensation for a service-connected disability with a rating of 100% disabled or individual unemployability is exempt on the total appraised value of the residence homestead, which extends to a qualifying unremarried surviving spouse. Other disabled veterans receive a partial exemption on one property they designate: $5,000 of assessed value for a 10% to under 30% rating, $7,500 for 30% to under 50%, $10,000 for 50% to under 70%, and $12,000 for 70% and over (also $12,000 if 65 or older with at least a 10% rating, totally blind in one or both eyes, or with loss of use of one or more limbs). An unmarried surviving spouse keeps the veteran's partial exemption. Total exemptions also apply to surviving spouses of service members killed in the line of duty, of first responders killed in the line of duty, and of veterans who died of a qualifying condition or disease. Disabled veterans may also defer homestead taxes.

A homeowner who is disabled (under a disability for purposes of federal Social Security disability insurance benefits) receives the additional $60,000 school exemption, may receive local disability exemptions adopted by taxing units, has the school tax ceiling, and may defer homestead taxes. A person who is both 65 and disabled may not receive both the disabled and elderly exemption from the same taxing unit in the same year but may choose either.

Tax deferral: homeowners 65 or older, disabled, or qualified disabled veterans may defer, or abate a suit to collect, delinquent taxes on the homestead they own and occupy by filing an affidavit with the chief appraiser (or the court, for a pending suit).