Texas Over 65
"Over-65 Homestead Exemption
You may qualify for this exemption on the date you become age 65. You must submit proof of
age. Acceptable proof includes a copy of the front side of your driver's license or a copy of your
birth certificate. If you qualify for the Over-65 Exemption, there is a property tax “ceiling” that
automatically limits School taxes to the amount you paid in the year that you qualified for the
homestead and Over-65 exemption. A County, City or Junior College may also limit taxes for the
Over-65 Exemption if they adopt a tax ceiling. Tax ceiling amounts can increase if you add
improvements to your home (i.e., adding a garage, room or pool).
In addition, Over-65 homeowners who purchase or move into a different home in Texas may also
transfer the percentage of school taxes paid, based on the former home’s school tax ceiling.
This is commonly referred to as a Ceiling Transfer. To transfer your tax ceiling for the purposes
of County, City or Junior College District taxes, however, you must move to another home within
the same taxing unit. You must request a certificate from the Appraisal District for the former
home and take it to the Appraisal District for the new home, if it is in a different district. "
And there is Deferral.
"Over-65 Tax and Disabled Person Deferral
If you are a homeowner who qualifies for the Over-65 or the Disabled Persons exemption, you
may also defer or postpone paying any property taxes on your home for as long as you own and
live in it. Check with your appraisal district for information about how to apply for this
postponement. It is important to note that this deferral only postpones your taxes and does not
cancel them. It also accrues eight (8) percent interest annually until the deferral is removed. When
the property is sold or comes under the ownership of heirs, the taxes and accrued interest
Note:If you have an existing mortgage on your residence, the tax deferral does not prevent your
mortgage company from paying delinquent taxes; a tax deferral applies only to the collection of
Several Texas Counties also have instituted a Ceiling. The one we live in does, however I think the number of counties that have done this is less than ten. I know of no cities that instituted it.
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