Deferral for Elderly, Disabled Person, or Disabled Veteran

State

Texas

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Deferral

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 collector for the taxing unit delivers a notice of delinquency of the taxes following a disqualifying event. 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

The applicant must own and occupy the property as a homestead. In order to qualify as a residence homestead, the property must not exceed 20 acres and must be the principal residence of the owner, a surviving spouse, an heir, or a qualified trustor.

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 or be the surviving spouse of a military member killed on active duty. The owner must occupy the property as a residence homestead. If an individual who qualifies for a deferral dies, the deferral or abatement continues 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 unremarried 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. An heir property owner who qualifies their heir property as the owner of the residence is considered the sole owner of the property. The surviving spouse of a qualified disabled veteran or US armed service member killed in action is eligible for the deferral, regardless of age, as long as the homestead is a residence and does not remarry.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

Description of State Funding for Tax Loss

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

Record ID

TX106_RR22

Footnotes

Effective 01 September 2021: Taxes are due on the 181st day after the date the collector for the taxing unit delivers a notice of delinquency of the taxes. Previously it had been the 181st day after the home no longer qualifies (regardless of notice). This change is pursuant to 2021 Tex. Gen. Laws ch. 421 (HB3629).

Sources

Tex. Tax Code §33.06
Tex. Tax Code §11.22 (in effect for 2022)
Texas Comptroller Property Tax Deferral Affidavit Form 50-126
[https://comptroller.texas.gov/forms/50-126.pdf Accessed 02/17/2023]
View Archived Source

Harris County Appraisal District, Tax Deferral Affidavit (2019)
[https://hcad.org/assets/uploads/pdf/forms/2019/Tax_Deferral_Affidavit_for_Over-65_or_Disabled_Homeowner_33.06.pdf Accessed 02/17/2023]
View Archived Source
2021 Tex. Gen. Laws ch. 421 (HB3629)

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