Homeowners who are 65 yrs or older on January 1 are also entitled to an over 65 homestead exemption of $10,000 for school tax purposes. Once you receive an over 65 homestead exemption, you automatically qualify for a tax ceiling on your school taxes. If you don't add any improvements, your school taxes will never increase from the amount you owed when you first qualified, even if the assessed value of the home increases.

When a homeowner who has been receiving the school tax ceiling dies, the ceiling amount will transfer to the surviving spouse if the survivor is 65yrs or older. The surviving spouse must apply to the appraisal district for the tax ceiling, it will NOT transfer automatically.

A homeowner who meets the definition of a totally disabled person under state law on January 1, ordinarily qualifies for a disability homestead exemption. (You may NOT claim BOTH over 65 and disabled person exemptions.)

A special form is needed to apply for homestead exemptions. The form must be completed and returned to the appropriate appraisal office not before January 1 but no later than April 30.

Once you receive a homestead exemption, you will not need to apply again unless the appraisal office asks you to do so in writing. If you move to a new home, you will need to file a new application. If you pass your 65th birthday before January 1, you will also need to file a new application.

Form : Application for Residence Homestead Exemption - (pdf format)