Deferral for Elderly, Disabled Person, or Disabled Veteran

State

Texas

Year

2018

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Deferral

Other

Benefit

An individual is entitled to defer taxes on property that the individual owns and occupies as a residence homestead. The deferral remains in place until the 181st day after the individual no longer owns and occupies the property as a residence homestead. A tax lien remains on the property and interest continues to accrue during the period taxes are deferred. The annual interest rate during the deferral period is 5%. No penalty is assessed during a deferral period. An additional penalty may be imposed and collected only if the taxes for which collection is deferred remain delinquent on or after the 181st day after the date the deferral period expires. A plea of limitation, laches, or want of prosecution does not apply against the taxing unit because of this deferral.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Property must be owned and occupied as a residence homestead by the applicant.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

The owner must either be 65 years of age or older, disabled, or qualified to receive an exemption for disabled military veterans, and must occupy the property as a residence homestead. If an individual who qualifies for a deferral of collection of taxes on property as provided by this section dies, the deferral or abatement continues in effect until the 181st day after the date the surviving spouse of the individual no longer owns and occupies the property as a residence homestead if: the property was the residence homestead of the deceased spouse when the deceased spouse died, the surviving spouse was 55 years of age or older when the deceased spouse died; and the property was the residence homestead of the surviving spouse when the deceased spouse died.

Description of State Funding for Tax Loss

The statute is silent on whether the state reimburses local governments.

Record ID

TX106_RR18

Sources

Tex. Tax Code §33.06 (in effect for 2018)
Harris County Appraisal District,
Tax Deferral Affidavit, 2019,
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf accessed 03/15/2019]
View Archived Source

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