Senior School Tax Freeze with Local Option for Other Local Taxes





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The tax ceiling provides that school taxes on residential homesteads will not increase above the amount of the taxes imposed when the homeowner first qualified. At local option, a county, municipality, or junior college district may extend the tax freeze as well.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

The property has to be the homeowner's principal residence.

Eligibility Criteria




Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Homeowners qualify if they are age 65 or older, or if disabled. Surviving spouses of eligible homeowners must be 55 years old or older when the individual dies and they must remain in the same home.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID



Homeowners are allowed to transfer the school district tax ceiling to a different home. The ceiling on the new home is calculated as the same percentage of taxes paid as the original home's tax ceiling. The ceiling may be adjusted upward for improvements that have increased the value of the property.


Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2018)
Source Constitution: 
Tex. Cons. §1-b(h)

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