Over 65 and Disabled Person Exemption in Texas

Texas offers two additional homestead exemptions on top of the general homestead exemption: one for homeowners age 65 or older, and one for homeowners who meet the state's definition of disabled. Both provide meaningful additional savings, and both come with a benefit that surprises a lot of people: a tax ceiling that can freeze your school district taxes for good.

What These Exemptions Add

If you qualify for the over 65 or disabled person exemption, you generally receive:

• An additional exemption amount on top of your general homestead exemption, applied to school district taxes (and often other taxing units depending on local option).
• A school tax ceiling. Once you qualify, your school district property taxes are generally frozen at the amount from the year you first qualified. They will not increase in future years even if your appraised value rises, unless you make significant improvements to the home (not counting ordinary repairs and maintenance).

This ceiling is often the single most valuable part of these exemptions over time. On a home you plan to stay in long term, it can mean your school tax bill stays flat for years or decades while neighbors' bills climb with rising valuations.

Who Qualifies

Over 65 Exemption

• You must be 65 or older during the tax year
• The property must be your homestead
• You only need to qualify by the time you apply. Many CADs allow retroactive application for the year you turned 65

Disabled Person Exemption

• You must meet the definition of disabled for purposes of payment of disability insurance benefits under the Federal Old-Age, Survivors, and Disability Insurance Act, or a comparable disability standard your CAD accepts
• The property must be your homestead

You cannot claim both the over 65 and disabled person exemption on the same property at the same time. You receive whichever applies, not both stacked together, though the surviving spouse provisions below matter if your situation changes.

Surviving Spouse Protections

If you're 55 or older and your spouse who qualified for the over 65 exemption passes away, you can generally continue to receive the exemption and the school tax ceiling on the home, as long as it remains your homestead. This is worth knowing about in advance, since it affects whether a widow or widower needs to refile or can carry the existing exemption forward.

How to File

1. 1Get the appropriate form from your county appraisal district. This is typically Form 50-114, with a supplemental section or separate form for the over 65 or disability exemption, depending on your CAD.
2. 2Provide documentation. For over 65, this is usually just proof of age (driver's license or state ID). For the disability exemption, you'll typically need documentation from the Social Security Administration or another qualifying disability determination.
3. 3There is no fee to file, same as the general homestead exemption. Be wary of any company charging you for this paperwork.
4. 4File as soon as you qualify. Many CADs allow the exemption to apply retroactively for the year you became eligible, but you generally need to file to get the retroactive benefit, so don't wait.

Common Questions

Does the tax ceiling apply to all my property taxes, or just school taxes?

The mandatory ceiling under state law applies to school district taxes. Some cities, counties, and other taxing units offer an optional local ceiling as well, so check with your specific CAD and local taxing units to see what applies in your area.

What if I improve my home after the ceiling is set?

Significant improvements, like adding a room or a garage, can increase your ceiling amount. Normal repairs, maintenance, and like for like replacements generally do not.

Can I still protest my appraised value if I have the ceiling?

Yes. Even with a frozen school tax bill, other taxing units (city, county, hospital district, etc.) may not be capped the same way, and your appraised value still matters for those. It's still worth protesting if your value looks too high.