How Do I Freeze My Property Taxes at Age 65 in Texas?

To freeze your property taxes at 65 in Texas, file Form 50-114 (Application for Residence Homestead Exemption) with the appraisal district in the county where you live. Once approved, Texas Tax Code Section 11.26 caps your school district taxes at the amount you owed in the first year you qualified for the over-65 exemption, and that amount cannot rise in future years no matter how high your appraised value climbs.¹ The word “freeze” oversimplifies things a little, so it’s worth understanding what the cap covers before you file.

What the Ceiling Actually Caps

The ceiling applies to your school district taxes only. If you owed $1,800 in school taxes the year you first qualified, that number becomes your maximum. It can drop in a given year if the tax rate falls or your appraised value decreases, but it will not go above $1,800 in the future.

Your county, city, hospital district, community college, and any special districts are not automatically frozen. Those portions can still increase unless the taxing unit has voted to adopt its own ceiling under Texas Tax Code Section 11.261. Many Texas cities and counties have done so. Call your county appraisal district or check its website to see which of your non-school taxes are also capped.

The ceiling works alongside a large exemption. Every Texas homeowner receives a $140,000 exemption off appraised value for school district taxes, and homeowners 65 and older get an additional $60,000, for a combined $200,000 school district exemption.² If your home is appraised at $200,000 or less, that alone wipes out your school district taxes, and the ceiling keeps it that way. Beyond the school district, any taxing unit can adopt an optional over-65 exemption of at least $3,000, and many set it higher.³

How to Apply

You file Form 50-114 with the appraisal district in the county where your home is located, not with the Texas Comptroller.³ Download the current form from the Comptroller’s site at comptroller.texas.gov/taxes/property-tax.

On the form, provide your name, the property address, and your date of birth. Attach a copy of your Texas driver’s license or state-issued ID. The address on your ID must match the address of the home you’re claiming. If your name isn’t on the deed, which is common with inherited property or manufactured homes, file Form 50-114-A, a supplemental affidavit establishing your ownership interest.⁴

Most appraisal districts accept the application by mail, in person, or through an online portal. There is no filing fee.

Filing Deadlines and Late Applications

The standard deadline is April 30 (before May 1) of the tax year you’re claiming.³ Missing it isn’t fatal. Texas Tax Code Section 11.431 allows a late application up to two years after the taxes on your homestead became delinquent.⁵ Because Texas property taxes go delinquent on February 1 of the year following assessment, you have a window stretching roughly two years past the standard deadline.

If a late application is approved, the collector must deduct the exempted amount from any outstanding bill or refund what you already paid. You do not file a separate refund request.⁵

Who Qualifies

Three requirements:

You are 65 or older. If you turn 65 at any point during the year, you qualify for the full tax year.
You have an ownership interest in the property.
The home is your principal residence.

The same ceiling and exemption are available to homeowners who are disabled as defined by the Social Security Administration, regardless of age.³

Surviving Spouses

If your spouse qualified for the over-65 ceiling and dies, you keep the ceiling as long as you were 55 or older at the time of death, you own the home, and you continue living in it.⁶ Notify your appraisal district. You do not have to requalify from scratch.

Homes Held in a Trust

A home in a trust can still qualify. The trust agreement must give the person living there (the trustor or beneficiary) the right to occupy the property as a principal residence, rent-free, for life or until the trust ends, and the trust instrument must be recorded in the county’s real property records. If the property owner or their spouse is a trustor of a qualifying trust and is entitled to occupy the home, the tax ceiling carries over. Moving the property into the trust does not reset it.²

After Approval

Your school district tax ceiling locks in at whatever you owed in the first qualifying year. You’ll see the capped amount on future tax statements, along with any local unit ceilings that apply.

When the Ceiling Can Change

The ceiling only moves in two directions. It can drop temporarily: if the school tax rate falls or your appraised value drops below the level that set the ceiling, you’ll pay the lower amount that year, but the ceiling itself stays at its original level and catches you again if values rise. It can also rise permanently, but only if you make a significant improvement to the home, such as adding a room, a second story, or a pool. The appraisal district recalculates the ceiling to account for the added value. Routine maintenance and repairs, like replacing a roof, repainting, or fixing plumbing, do not trigger a recalculation.¹

Moving to a New Texas Home

The ceiling is portable within Texas. When you sell and buy a new homestead, the appraisal district calculates the percentage of full school tax you were actually paying on the old home and applies that same percentage to the new one. If your ceiling meant you paid 40% of the full school tax at the old address, you’ll pay 40% at the new address. Work with the appraisal district in your new county to complete the transfer.

Escrow Adjustments

If your property taxes are paid through a mortgage escrow account, your lender will eventually reduce your monthly payment to reflect the lower bill. Lenders are required to analyze escrow accounts annually, and a surplus should generate a refund or credit. This does not always happen on the first cycle, so review your annual escrow statement and contact your servicer if the adjustment hasn’t appeared.

If You Still Can’t Afford the Bill: Deferral

Even with the ceiling and the $200,000 exemption, some seniors cannot pay. Texas offers a separate option: defer all property tax collection on your homestead for as long as you own and live in the home. To qualify, you must be 65 or older (or disabled) and file an affidavit with the chief appraiser in your county.⁷

Once deferral is in place, no taxing unit can sue you for delinquent taxes or sell your home at a tax sale. Deferred taxes accrue interest at 5% per year and come due when you move, sell, or die. Taxing units then have 181 days after delivering a delinquency notice to begin collection.⁷ The accumulating balance can surprise heirs, so plan accordingly.

File Honestly

Claiming a homestead exemption on a property that isn’t your principal residence, or misrepresenting your age, carries real penalties. Under Texas Tax Code Section 22.29, if a court finds you filed a false statement with intent to commit fraud, the chief appraiser can impose a penalty equal to 50% of the total taxes on the property for that year, on top of the taxes you should have owed.⁸ Appraisal districts actively audit for exemptions claimed on second homes and rental properties.

1
State of Texas. Texas Tax Code 11.26 – Limitation of School District Tax on Homesteads of Elderly or Disabled
2
State of Texas. Texas Tax Code Chapter 11 – Taxable Property and Exemptions
3
Texas Comptroller of Public Accounts. Property Tax Exemptions
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Texas Comptroller of Public Accounts. Residence Homestead Exemption Application Form 50-114
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State of Texas. Texas Tax Code 11.431 – Late Application for Homestead Exemption
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Texas Comptroller of Public Accounts. Texas Property Tax Exemptions
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State of Texas. Texas Tax Code 33.06 – Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person
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State of Texas. Texas Tax Code 22.29 – Penalty for Fraud or Intent to Evade Tax