Texas Property Tax Deferral for Seniors and Disabled Homeowners

Administered by Texas Comptroller of Public Accounts · comptroller.texas.gov

Lets Texas homeowners age 65+ or with a qualifying disability completely STOP paying property tax on their homestead for as long as they live there. Deferred taxes accrue 5% annual interest (well below market rate) and are repaid when the home is sold, transferred, or no longer the primary residence. While deferred, the taxing units cannot foreclose for non-payment. The home can still be inherited - heirs simply pay accrued tax and interest from sale proceeds. Critical safety net for cash-strapped seniors who are equity-rich but income-poor. The deferral does not eliminate any taxes already delinquent before the deferral was filed.