Harris County Over 65 Homestead Exemption
Harris County, TX: Homeowners 65 or older get a $140,000 general homestead exemption plus a $60,000 over-65 exemption on school district taxes – $200,000 off taxable value – and their school taxes are frozen at the year they qualify. There is no income limit.
Texas Over-65 Residence Homestead Exemption and School Tax Ceiling in Harris County
| Who qualifies | Age 65 or older (or disabled), owning and living in the home as your residence homestead; surviving spouses 55+ may keep it |
|---|---|
| Income limit | None |
| School district exemption | $140,000 general homestead + $60,000 over-65/disabled = $200,000 off taxable value (approved by voters November 2025) |
| School tax ceiling | School district taxes are frozen at the amount for the year you first qualify (they can go down, not up, unless you improve the home) |
| County, city and other local exemptions | Counties, cities and special districts may add their own over-65 exemption; amounts are set locally – check your appraisal district |
| Form | Texas Comptroller Form 50-114 (Residence Homestead Exemption Application), filed with your county appraisal district |
Official Harris County page: https://hcad.org/hcad-help/texas-first-time-property-owner/exemptions/property-tax-exemptions-for-homeowners
Common questions
How much is the over-65 homestead exemption for school taxes?
For school district taxes, a 65+ homeowner gets the $140,000 general homestead exemption plus a $60,000 over-65 exemption, for $200,000 in total. Voters approved these amounts in November 2025.
Is there an income limit for the over-65 exemption in Texas?
No. The Texas over-65 exemption and school tax ceiling have no income test.
Does the over-65 exemption freeze my property taxes?
It freezes your school district taxes at the year you qualify (the tax ceiling). Other local taxes are frozen only if that county or city has adopted its own ceiling.
When do I apply?
File Form 50-114 with your appraisal district once you turn 65. Late homestead applications are generally accepted up to two years after the delinquency date, so you may be able to claim past years.
Related
- Harris County, TX property tax rate
- TX property tax overview
- Dallas County Over 65 Homestead Exemption
- Tarrant County Over 65 Homestead Exemption
- Bexar County Over 65 Homestead Exemption
- Travis County Over 65 Homestead Exemption
- Collin County Over 65 Homestead Exemption
Last reviewed October 31, 2026. Figures come from the official sources linked above for the tax year shown. Rules and amounts change each year; confirm your eligibility with the Harris County assessor or tax office before you apply. This page is general information, not tax or legal advice.