The over-65 exemption (also called the senior exemption) provides additional property tax relief for Texas homeowners who are 65 years or older. It's applied on top of the standard homestead exemption.
At minimum, qualifying homeowners receive an additional $10,000 exemption from school district taxes. Many cities, counties, and special districts offer their own over-65 exemptions—some as high as $50,000 or more.
The exemption also comes with a mandatory school tax ceiling that freezes your school district taxes at the amount you paid the year you qualified.
The over-65 exemption is one of the most valuable tax breaks in Texas, but you must apply—it's not automatic. Many seniors don't realize they qualify or assume their homestead exemption is enough.
Key benefits beyond the exemption amount:
• Mandatory school tax ceiling (frozen taxes)
• Optional freezes from cities/counties
• Deferred tax payment options
• Surviving spouse can inherit benefits
If you turned 65 and haven't applied, do it now. You can file late and receive the exemption retroactively for up to two years.
Robert turned 65 and applied for his over-65 exemption in Harris County. His benefits now include:
School district:
• $100,000 homestead exemption
• $10,000 over-65 exemption
• Tax ceiling (frozen school taxes)
Harris County:
• $100,000 over-65 exemption
City of Houston:
• $260,000 over-65 exemption
On a $400,000 home, Robert's total exemptions remove over $470,000 in taxable value across different entities—saving him thousands annually.
You can apply once you turn 65. The exemption takes effect January 1 of the year you turn 65—you don't have to wait until your birthday. Apply with your county appraisal district.
Yes. A surviving spouse aged 55 or older can retain the over-65 exemption and tax ceiling on the same property. They must apply for the surviving spouse exemption.
No. Once approved, the exemption remains in place until you sell the property or no longer qualify. However, you'll need to reapply if you move to a new home.