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What over-65, Social Security Disability Insurance and disabled veteran exemptions can Harris County owners claim?
Answered by Allen Markel, REALTOR®, Texas Premier Realty ·
Short answer
Texas requires school districts to give an additional $60,000 homestead exemption to a homeowner who is 65 or older or who qualifies through Social Security Disability Insurance (Tax Code 11.13(c)), in addition to the $140,000 general exemption, and any taxing unit may add a local option of at least $3,000 (11.13(d)). Disabled veterans get partial exemptions of $5,000, $7,500, $10,000 or $12,000 by VA rating (11.22), and a veteran with a 100% VA rating can be exempt on the whole homestead (11.131). Apply with the appraisal district.
What are the age 65 and Social Security Disability Insurance exemptions?
The mandatory school district exemption is $60,000 for a homeowner age 65 or older or who qualifies through Social Security Disability Insurance, and it is in addition to the $140,000 general homestead exemption (11.13(b), (c)). Together, school taxable value on a $320,000 home is reduced by $200,000, leaving $120,000. At the Cypress-Fairbanks ISD 2025 rate of $1.0669 per $100, the additional $60,000 saves about $640 a year and the combined $200,000 about $2,134. Any taxing unit can add a local option of at least $3,000 (11.13(d)); the amount, if any, differs by unit and year, so ask the appraisal district. A person qualifies by age or through Social Security Disability Insurance at any time in the tax year, as if on January 1, and the Tax Code ties the second test to that federal program's definition (11.13(m)). A surviving spouse age 55 or older can keep the local option (11.13(q)). Application forms are state forms: Form 50-114 for the residence homestead exemption and Form 50-135 for the disabled veteran or survivor exemption, both listed on the Comptroller's exemption forms page.
What do disabled veterans receive, and how and when do you apply?
Under Tax Code 11.22, a disabled veteran receives an exemption of up to $5,000 of value at a 10% to 29% rating, $7,500 at 30% to 49%, $10,000 at 50% to 69% and $12,000 at 70% to 100%. A veteran age 65 or older with at least a 10% rating, or one who is totally blind in one or both eyes or has lost use of a limb, may receive $12,000. A veteran awarded 100% VA compensation, with a VA rating of 100% or individual unemployability, receives a total exemption on the residence homestead (11.131), and that extends to a surviving spouse who has not remarried in defined cases. Surviving spouses of armed services members killed in the line of duty have a total exemption (11.133), and donated homesteads for partially disabled veterans are covered by 11.132. Applications use state Form 50-135 for veteran exemptions and Form 50-114 for the homestead exemption. The general deadline for an exemption application is before May 1 (11.43(e)), though someone who turns 65 or first qualifies through Social Security Disability Insurance during the year qualifies immediately for that year. Late applications for the 100% disabled veteran exemption may be filed up to five years after the deadline, and up to two years for the surviving spouse categories (per the Comptroller manual). Documentation is required: proof of age, a Social Security Disability Insurance determination, and a Department of Veterans Affairs letter for a veteran's rating. File with HCAD, which offers exemption assistance and a mobile app for homestead filing, and check the account each year to see that each exemption appears. This is education and not advice.
Amounts and rules change every year. For the most current and accurate answer, contact the county office directly: the Harris Central Appraisal District (hcad.org, 713-957-7800) for values, exemptions and protests.
| Exemption | Amount | Tax Code |
|---|---|---|
| School general homestead | $140,000 | 11.13(b) |
| School additional, age 65+ or Social Security Disability Insurance | $60,000 | 11.13(c) |
| Local option, age 65+ or Social Security Disability Insurance | Set by each unit, at least $3,000 | 11.13(d) |
| Disabled veteran, 10-29% rating | up to $5,000 | 11.22 |
| Disabled veteran, 30-49% | up to $7,500 | 11.22 |
| Disabled veteran, 50-69% | up to $10,000 | 11.22 |
| Disabled veteran, 70-100% | up to $12,000 | 11.22 |
| Veteran with 100% VA rating / unemployability | Total exemption of the homestead | 11.131 |
Common follow-up questions
How much is the over-65 exemption for school taxes?
An additional $60,000 for school districts under 11.13(c), in addition to the $140,000 general exemption.
How much is the disabled veteran exemption?
$5,000 to $12,000 of value by rating, or a total homestead exemption at 100% VA compensation.
Where do I apply?
With the Harris Central Appraisal District, using state Forms 50-114 and 50-135 or HCAD's online tools.
Sources
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Are Harris County property taxes frozen at age 65?
Only school district taxes, and only for a homeowner who receives the age-65-or-older homestead exemption or the matching exemption for owners who qualify through Social Security Disability Insurance.
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