Property tax exemption for seniors

Senior property tax exemptions by county

Every county below offers seniors a break, but the form differs: a flat exemption, a percentage, a frozen value or a frozen tax. All amounts come from the county or state office.

How a freeze differs from an exemption

An exemption lowers the taxable value every year by a set amount, so it saves that amount times the tax rate. A freeze (Cook County's Senior Assessment Freeze, Texas school tax ceilings) locks a value or a tax at the year you qualify; rising home values stop raising your bill, although rate increases can still pass through in a value freeze. Freezes often have income limits; Cook County's is $65,000 of household income.^[2]

• Harris County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26). Harris County, Flood Control, Hospital District and Dept. of Education list a $336,000 over-65/disabled exemption and the City of Houston $260,000 (HCAD table, 2026). HCAD extends the $60,000 school exemption to surviving spouses 55+ of over-65 homeowners. Tax deferral is available for 65+/disabled homesteads (§33.06).
• Los Angeles County, CA: No county senior exemption. Prop 19 lets owners 55+ (or severely disabled) move their Prop 13 base value to a replacement home anywhere in California up to three times (see california.json). State Property Tax Postponement (State Controller): 40% equity, household income $55,181 or less for 2025, apply by February 10, 2026 for FY 2025-26; funding limited.
• Orange County, CA: No county senior exemption; Prop 19 base value transfer for owners 55+ and State Controller Property Tax Postponement apply statewide (see california.json).
• Santa Clara County, CA: Statewide programs only (Prop 19 base value transfer for 55+, State Controller Property Tax Postponement); see california.json.
• Tarrant County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26). Tarrant County, JPS, TCC and the water district grant $50,000 over-65; Fort Worth $80,000; Arlington $60,000 (2026 table). Deferral available for 65+/disabled homesteads (§33.06).
• Denton County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26). Denton County: $55,000 over-65 or $15,000 disabled (one or the other) plus a county tax ceiling adopted in 2019 (§11.261). Flower Mound $150,000 over-65; Frisco $80,000 over-65/disabled. Deferral of homestead taxes is available for 65+/disabled owners (§33.06; affidavit filed with the appraisal district).
• Collin County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26). Collin College $100,000 over-65/disabled; McKinney $90,000; Frisco $80,000; Allen $50,000 (disabled $25,000); Plano $40,000; Collin County $30,000 (disabled $20,000). Collin County, Collin College, Plano and Frisco also freeze their own tax for 65+/disabled homesteads (§11.261); McKinney and Allen do not. Deferral available (§33.06).
• King County, WA: Exemption (RCW 84.36.381): age 61+ (or disabled / 80% VA rating), income ≤ $84,000 for 2024–2026 taxes (King County thresholds $60,000 / $72,000 / $84,000). From 2027 taxes the King County thresholds rise to $76,000 / $89,000 / $101,000 (2027–2029) and threshold 1 becomes $80,000 or 80% of value, threshold 2 $70,000 or 45% (max $200,000). Deferral (RCW 84.38): age 60+ or retired for disability, household income ≤ $88,998 for 2025, equity requirements; deferred taxes plus interest become a lien.
• Travis County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26); Austin ISD adds a $25,000 local over-65 exemption. City of Austin $204,000, Central Health $197,000, Travis County $145,269, ACC $75,000 over-65/disabled (TCAD 2026 listing). TCAD shows a tax ceiling for Austin ISD and ACC. Deferral available (§33.06).
• Dallas County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26); Dallas ISD's total over-65 school exemption is $95,000. Dallas County, Parkland and Dallas College grant $100,000 over-65/disabled; City of Dallas $175,000. DCAD marks Dallas County (since 2007) as offering the optional over-65/disabled tax ceiling. Deferral available (§33.06).
• Maricopa County, AZ: Senior Valuation Protection ('Senior Freeze'): freezes the LPV (not the tax) for 3 years. 2026 application: at least one owner 65+, primary residence for 2+ years, income from all sources for all owners averaged over 3 years ≤ $47,712 (one owner) or ≤ $59,640 (two or more owners); apply by September 1.
• Fulton County, GA: Age 65: $50,000 county exemption (no income limit), $10,000 Fulton County Schools (5-year homestead), $54,000 county school (income ≤ $30,000), senior homestead freeze for county and City of Atlanta (65+, income ≤ $39,000), full county exemption at 70 or disabled (income ≤ max Social Security for a couple), low-income 50% exemption (≤200% FPL, renew every 2 years), $4,000 county and $10,000 statewide school exemptions for very low income. Tax deferral at 62+ (apply to Tax Commissioner by April 1).
• Miami-Dade County, FL: Low-income seniors (65+, 2026 household income under $38,686) can get an additional exemption where the county or city has adopted it, and long-term residents (25 years, home worth under $250,000 in the first year) can be exempt from those levies entirely.
• Bexar County, TX: School districts: $140,000 + $60,000 state exemptions and a school tax ceiling (§11.26); Northside ISD adds $13,330 local. City of San Antonio $85,000, Bexar County $50,000, Alamo Colleges $50,000, University Health $30,000 over-65 (BCAD 2025). Bexar County, the Road & Flood fund, City of San Antonio and Alamo Colleges have offered the optional over-65/disabled tax ceiling since 2005. Deferral available (§33.06).

Homestead exemption by state: the basics

Most senior programs sit on top of a general homestead exemption for an owner-occupied home. You usually must own and live in the home on January 1 and apply once with the appraisal district or assessor; new owners must apply after buying. The homestead and senior amounts for Texas are compared on homestead exemption Texas, and California's homeowners' exemption and Prop 13 base-year transfers are on the California property tax calculator. What the homestead and over-65 exemptions save on a median home in ten large counties is in our homestead exemption savings study.

Property tax exemption for veterans

Veterans with a service-connected disability get a separate exemption in every county below, scaled by the VA rating and, at the highest ratings, a full exemption.

How to apply

1. Find your county's office: appraisal district in Texas, assessor in most other states.
2. File the homestead or senior form with proof of age and residence (driver's license with the property address is the usual proof).
3. Check the next bill: the exemption should appear as a line item. If it is missing, contact the office before the appeal deadline.

Estimate the saving with the property tax calculator by ticking the senior box, and check payment dates on property tax due dates.