Texas Homestead, Age 65, Disabled, and Disabled Veteran Property Tax Relief¶
Texas tax relief relevant to caregiver households, including no state property tax, residence homestead exemptions, additional school-district exemptions for homeowners age 65 or older or disabled, disabled-veteran and surviving-spouse exemptions, and deferred property-tax payment options for older adults, disabled people, and disabled veterans.
Texas does not have a state property tax; property tax is locally assessed and administered. Texas Comptroller guidance identifies several property-tax exemptions relevant to caregiver households. A general residence homestead exemption reduces the taxable value of a principal residence, including a mandatory $140,000 school-district exemption and possible local-option exemptions. Homeowners age 65 or older or disabled receive an additional mandatory $60,000 school-district residence homestead exemption, with local taxing units able to adopt additional local-option relief. Texas also provides disabled-veteran and surviving-spouse exemptions: partial exemptions under Tax Code Section 11.22 are based on disability rating and can apply to any one property, while a veteran with 100% VA disability compensation or individual unemployability may receive a total exemption of the residence homestead's appraised value. Texas Comptroller payment guidance also identifies deferred payment options for property taxes on the residence homestead of an elderly person, disabled person, or disabled veteran.