Benefits · Tax Relief
How to apply for Texas Over-65 Homestead Exemption + School District Tax Ceiling (Tax Freeze)
Texas Comptroller of Public Accounts — Property Tax Assistance Division; administered locally by each county Appraisal District
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.
The two over-65 property tax benefits in Texas are AUTOMATIC for any homeowner who: (1) has the base homestead exemption on file, (2) turns age 65 during the tax year, and (3) files Form 50-114 with the 'Age 65 or Older' box checked. There is NO INCOME TEST for the over-65 benefits — unlike many other states' senior property tax relief, Texas's over-65 exemption is age-only. The school district tax ceiling (freeze) is the most valuable component — over a 20-year retirement, the cumulative savings from a frozen school tax bill can exceed $20,000-$40,000 in high-tax suburbs as school rates and home values rise. The optional county/city exemptions are NOT automatic — each taxing entity must adopt them by ordinance, with significant variation across Texas's 254 counties. Late applications are accepted for up to TWO YEARS retroactively, so seniors who missed an earlier filing year can still capture some benefit. Survivors of qualifying seniors typically retain the tax ceiling if they were age 55+ at the homeowner's death.
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
Apply online: official application
By phone: 1-800-252-9121
Renewals
automatic; no renewal needed once granted
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.