Are you at least 65 years old? Are you disabled?
Texas law permits a homeowner who is 65 or older or a disabled person to defer payment of current property taxes on the person’s primary residence homestead for as long as he or she occupies the home as a primary residence. A person is considered disabled if he or she is under a disability and receiving payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance.
“Disability = the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.”
Property taxes continue to accrue during the deferral period (for as long as the property is your primary residence), and are assessed interest at the rate stated in your loan agreement. Once an over-65 or disability deferral has been granted, additional charges cannot be levied for delinquent penalty and interest.
If you are a homeowner age 65 or over or disabled, you can defer, or postpone, paying delinquent property taxes on your homestead for as long as you own it and live in it. To postpone your tax payments, file a tax deferral affidavit with your appraisal district. The deferral applies to delinquent property taxes for all of the taxing units that tax your home. You should be aware that a tax deferral only postpones payments, it does not cancel them. Interest will be added at the rate of 8% annually. Once you no longer own your home or live in it, all the taxes, penalties, and interest become due after 180 days and the taxing units may proceed with a lawsuit to collect delinquent taxes if the taxes remain unpaid. The law extends the tax deferral to the surviving spouse of the person who deferred taxes on the homestead if the surviving spouse was at least 55 years old when the deceased spouse died.
Check with the Appraisal District for the county in which you live for more information.
Harris County Property Tax Deferral Information
Harris County Appraisal District Tax Deferral Form
Texas Veterans get a special tax break in appreciation of their service to our country.
Sec. 11.22. DISABLED VETERANS. (a) A disabled veteran is entitled to an exemption from taxation of a portion of the assessed value of a property the veteran owns and designates as provided by Subsection (f) in accordance with the following schedule:
| Disability Percentage | |||||
|---|---|---|---|---|---|
| up to: | at least: | but less than: | |||
| $5,000 | 10% | 30% | |||
| $7,500 | 30% | 50% | |||
| $10,000 | 50% | 70% | |||
| $12,000 | 70% and over |
For Harris County: 100% Disabled Veteran’s Homestead Exemption
Harris County Property Tax Exemptions
You can qualify for this exemption on your homestead if you have a disability rating of 100% or individual unemployability from the Veterans’ Administration and you receive 100% disability payments from the VA. Your disability must be service connected. If you qualify, 100% of the value of your residence homestead will be exempted.