Houston Senior Property Tax Relief 2026–27: Over-65 Exemptions, the School Tax Ceiling and Tax Deferral in Harris County
Updated: 1 day ago
Turning 65 in Houston can cut your property tax bill sharply, but only if you file the paperwork. Nothing happens on your birthday by itself. The Harris Central Appraisal District (HCAD) says plainly that reaching 65 does not exempt you from property taxes; you must apply and qualify.
The payoff has grown. State law now requires a $140,000 school homestead exemption plus another $60,000 for seniors, and Harris County and the City of Houston add large local exemptions of their own. Add the school tax ceiling and the option to defer taxes, and a senior homeowner on a fixed income has several ways to keep the house affordable.
This guide walks through each one, using HCAD's own explanations, its 2026 jurisdiction data and the Texas Comptroller's exemption rules.
Last reviewed: October 2026. Read how we verify guides in our Editorial Standards.
This is general information, not tax or legal advice.
Key dates and first steps in Houston
General homestead exemption: school districts must exempt $140,000 of your home's value. Harris County, the City of Houston and Houston ISD also give a 20% optional exemption.
Over-65 or disabled exemption: school districts add another $60,000 under state law. Many local taxing units add their own, sometimes far larger, amounts.
School tax ceiling: once you qualify, your school taxes won't go up unless you improve the home.
Tax deferral: you can postpone paying property taxes on your home for as long as you live there. The taxes are not forgiven and build up 5% interest a year.
How to apply: Form 11.13 with HCAD, online, through the HCAD mobile app, by mail or in person.
Deadline: you have one year from the date you turn 65 (or become disabled) to apply for that year.
How Exemptions Work
An exemption takes part of your home's value off the tax rolls. HCAD's example: if your home is valued at $100,000 and you qualify for a $20,000 exemption, you pay tax as if it were worth $80,000.
Every taxing unit that taxes your home applies its own exemptions. In Houston, that usually means a school district, Harris County (along with the county flood control and hospital districts), the City of Houston, and often a community college district or other special district. Each sets its own local exemptions, so your total savings depends on exactly where your home sits.
Exemptions for Every Homeowner
Before the senior benefits, make sure you have the basic homestead exemption. It's the foundation for everything else.
School taxes: at least $140,000 off your home's value. The Comptroller gives this example: a $300,000 home with the $140,000 exemption is taxed by the school district as if it were worth $160,000.
Optional percentage exemptions: any taxing unit may exempt up to 20% of a homestead's value. HCAD notes that Harris County offers 20%. HCAD's 2026 jurisdiction table also shows 20% for Houston ISD and the City of Houston.
The 10% cap: starting in the second year you have a homestead exemption, the value used to calculate your taxes can't rise more than 10% a year, plus the value of any new improvements.
Senior and Disability Exemptions in Houston
State law (Tax Code Section 11.13(c)) requires school districts to give an additional $60,000 exemption to homeowners who are 65 or older or disabled. Any other taxing unit may offer its own over-65 or disability exemption, and the Comptroller says it can't be less than $3,000.
Here's what HCAD's 2026 jurisdiction table shows for some of the main taxing units in Houston:
Taxing unit | Optional homestead % | Over-65 exemption | Disability exemption |
Houston ISD | 20% | $65,000 | $65,000 |
Harris County | 20% | $336,000 | $336,000 |
Harris County Flood Control District | 20% | $336,000 | $336,000 |
Harris County Hospital District | 20% | $336,000 | $336,000 |
City of Houston | 20% | $260,000 | $260,000 |
Houston City College | 17% | $135,000 | $135,000 |
These are exemption amounts, not tax savings. Your savings equal the exemption multiplied by each unit's tax rate.
A note on the county figure. HCAD's 2026 table lists $336,000 for Harris County and its flood control and hospital districts. A Harris County Commissioners Court item on 2026 exemptions described the over-65 and disability amount as "up to $320,000," the same as 2025. We couldn't reconcile the two from public documents. Check the "Jurisdictions" table on your own HCAD account page for the figure applied to your home.
If you live outside Houston ISD your school district and city may offer different amounts. HCAD suggests looking up your account online and clicking "Jurisdictions" in the table header, or calling its information center.
Who qualifies as 65 or older
The Comptroller's rules require that you:
are 65 or older;
have an ownership interest in the home; and
live there as your principal residence.
You don't have to be 65 on January 1. HCAD says you're eligible as soon as you turn 65.
Surviving spouses. A surviving spouse who is 55 or older may keep the deceased spouse's over-65 exemption if the spouse died in a year they qualified and the survivor lives in the home as a principal residence. In 2025, HCAD announced that it would also pass the higher state school exemption to surviving spouses after the bill's author clarified the Legislature's intent.
Who qualifies as disabled
For this exemption, HCAD says "disabled" means you can't do gainful work because of a physical or mental disability, or you are 55, blind and can't do your previous work because of blindness. If you receive Social Security disability benefits, you qualify. Disability benefits from other programs, including a veterans' disability pension, don't automatically qualify you, though other records may help prove disability.
You can receive both the over-65 and disability exemptions in the same year, but not from the same taxing unit. Disabled veterans have separate exemptions based on their VA rating, and a veteran rated 100% disabled or unemployable for a service-connected disability can have the entire homestead exempted.
The School Tax Ceiling
The over-65 exemption brings a second benefit that can matter more over time. HCAD explains that once you qualify, your school taxes will not increase unless you make improvements to the home. Homeowners who qualify through disability get the same ceiling.
Note what the ceiling covers: school taxes. City, county and other taxes can still change with rates and values, although your local over-65 exemptions reduce them. HCAD's FAQ adds that depending on your home's value and taxing units, you may still owe some property tax even after every exemption.
How and When to Apply
The form
One form covers it all: Form 11.13, Application for Residence Homestead Exemption. HCAD uses it for the general homestead, over-65, disability, surviving spouse and 100% disabled veteran exemptions. For a standard application, HCAD says you generally complete steps 1, 2, 3, 4 and 6.
What to include
A copy of your Texas driver's license or state ID showing the same address as the property. A temporary paper license is accepted after you've updated the address.
A copy of your deed if the property isn't listed in your name. HCAD's FAQ refers people to the Harris County Clerk's office at (713) 274-8600 for deed copies.
Ways to file
Online through HCAD's website.
HCAD mobile app. Snap the front and back of your driver's license. The name and address on the license must match your HCAD account, and the app handles only the general homestead and over-65 exemptions.
By mail, with a copy of your license.
In person at HCAD's third-floor customer service counter, 13013 Northwest Freeway, Houston.
Deadlines
Turning 65 this year: you have until your 66th birthday to apply for the year you turn 65.
Becoming disabled: one year from the date you became disabled.
Already qualified and buying a new home: one year from the date you move in.
General homestead: file between January 1 and April 30 (early applications aren't accepted). Late applications are allowed up to two years after the taxes for that year became delinquent, which is usually February 1 of the following year.
Selling or moving
If you have an over-65 or disability exemption and move, the rules about prorating that year's taxes are different from a regular homestead exemption. If you set up a homestead on a new home, taxes on the old home are prorated to reflect your exemption only for the part of the year you owned it. If you don't claim another homestead that year, the exemption stays on the old home all year. Ask HCAD about this before you close.
Tax Deferral: Staying in Your Home When You Can't Pay
If the bill is still more than you can manage, Texas law lets homeowners who are 65 or older or disabled defer property taxes on their homestead until they no longer own or live in it.
How it works, according to HCAD:
You file a tax deferral affidavit with HCAD, which notifies your taxing units.
Taxes keep accruing, with 5% interest a year. No new penalties are added during the deferral, but penalties that were already due aren't canceled.
Once the affidavit is on file, a pending tax foreclosure sale stops, and no taxing unit can start or continue a lawsuit to collect delinquent taxes on the homestead. If a tax suit is already pending, the affidavit can also be filed with that court.
A surviving spouse who is 55 or older, owns the home and lived there when the applicant died can continue the deferral.
When the deferral ends, the owner or the estate has 180 days to pay everything owed. On the 181st day, the full amount becomes delinquent and the taxing units may pursue foreclosure.
Two cautions. First, a deferral postpones taxes; it doesn't erase them, and the debt can eat into the equity your family inherits. Second, if you have a mortgage, HCAD advises checking with your lender first. Many deeds of trust require taxes to be paid on time, and deferring could put you in default.
HCAD also describes a narrower deferral for any homeowner whose appraised value jumped more than 5% in a year, not counting improvements. You pay tax on the first 5% of the increase and can defer the rest. Apply by January 31 on HCAD's special affidavit, and check with your taxing units on how much can be deferred.
Getting Help
HCAD Information Center: (713) 957-7800, or the "Contact Us" webform on hcad.org.
Harris County Tax Office (tax assessor-collector for the county, city and Houston ISD, per HCAD's table): (713) 274-8000.
Each December, HCAD mails postcards listing the exemptions on your account. Read yours. If it doesn't show an over-65 or disability exemption you're entitled to, call HCAD.
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