How to apply for Texas Over-65 Homestead Exemption + School District Tax Ceiling (Tax Freeze)

Who it's for

Texas seniors age 65 and older qualify for two stacked property tax benefits on their primary residence: (1) an additional $60,000 over-65 exemption from school district taxes that stacks on top of the base $140,000 homestead exemption, for a combined $200,000 reduction in the taxable value of the home for school district taxes; and (2) a SCHOOL DISTRICT TAX CEILING (commonly called the 'tax freeze') that locks the dollar amount of school district taxes at the level paid in the year the homeowner first qualified at age 65 — even if the home's value or the school tax rate rises in later years, the school tax bill cannot increase. The ceiling transfers proportionally if a senior moves to a new homestead. Counties, cities, and special districts MAY (but are not required to) adopt their own optional over-65 exemption (up to $10,000+) and their own tax ceiling — adoption rates and amounts vary statewide. Apply by April 30 with the county Appraisal District using Form 50-114 (Application for Residence Homestead Exemption), checking the 'Age 65 or Older' box and attaching proof of age. Late applications are accepted for up to TWO YEARS retroactively. No income test.

What you'll need

• Completed Form 50-114 (Application for Residence Homestead Exemption) with the 'Age 65 or Older' box checked
• Proof of age 65+ (Texas driver's license, Texas ID, or birth certificate showing date of birth)
• Proof of residency at the homestead property (Texas driver's license showing the property address OR utility bill)
• Photo identification matching the homestead property address

Where to apply

What to say when you call

“Hello, I'm calling to ask about Texas Over-65 Homestead Exemption + School District Tax Ceiling (Tax Freeze). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need completed form 50-114 (application for residence homestead exemption) with the 'age 65 or older' box checked, proof of age 65+ (texas driver's license, texas id, or birth certificate showing date of birth), proof of residency at the homestead property (texas driver's license showing the property address or utility bill) — is anything else required? What is the best next step?”

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Gather your required documents: a completed Form 50-114 (Application for Residence Homestead Exemption) with the 'Age 65 or Older' box checked, proof of age 65 or older (Texas driver's license, Texas ID, or birth certificate), proof of residency at the homestead property (Texas driver's license showing the property address or a utility bill), and a photo ID matching the homestead property address.
2. Contact your local county Appraisal District to confirm where to submit your application. This program is administered locally, so the correct office depends on the county where your home is located. You can also call the Texas Comptroller's Property Tax Assistance Division at 1-800-252-9121 for guidance.
3. Submit your completed Form 50-114 and all supporting documents to your county Appraisal District. You may apply online or by phone at 1-800-252-9121. The standard deadline to apply is April 30 of the tax year.
4. If you missed the April 30 deadline or did not apply in a prior year, know that late applications are accepted for up to two years retroactively. Ask your county Appraisal District about capturing benefits from earlier tax years.
5. Keep a copy of your submitted application and all documents for your records. Follow up with your county Appraisal District if you have questions about the status of your application.

What to expect: Once your application is approved, the over-65 exemption and school district tax ceiling (tax freeze) take effect for the applicable tax year — no income test is required. The exemption and freeze are then automatic going forward; there is no annual renewal. Your school district tax bill will be locked at the level from the year you first qualified, and it cannot increase even if your home's value or the school tax rate rises later. Your county Appraisal District can give you an estimate of how long processing takes. Note that optional over-65 exemptions offered by counties, cities, or special districts are not automatic — they depend on whether your local taxing entities have adopted them, and amounts vary across Texas. If you move to a new primary residence in Texas, the school district tax ceiling transfers proportionally to your new homestead.

Renewals

automatic; no renewal needed once granted