Texas Property Tax Deferral for Seniors and Disabled Homeowners

This guide was prepared using official Texas sources checked on May 16, 2026. Always confirm the current form and filing method with your own county appraisal district before you file.

What the Texas property tax deferral does

Texas Tax Code Section 33.06 allows certain homeowners to defer collection of property taxes on their residence homestead. In plain English, that means the taxing units generally cannot keep trying to collect the covered property taxes while the deferral is in effect.

The law can also help in more urgent situations. It can abate, or pause, a lawsuit to collect delinquent property taxes. It can also stop a pending tax sale if the required affidavit is delivered in time. Those situations are serious. If a lawsuit, foreclosure notice, or sale date is already involved, contact the appraisal district, the tax collector, and legal aid or an attorney right away.

Who may qualify

Texas law does not make this deferral available to every homeowner. The tax must be on property the person owns and occupies as a residence homestead.

The homeowner must also fit one of the groups listed in the law:

• The homeowner is age 65 or older.
• The homeowner is disabled as defined by Texas residence homestead law.
• The homeowner qualifies for a disabled veteran exemption under Tax Code Section 11.22.

For disability status, Texas uses the disability definition tied to the Federal Old-Age, Survivors, and Disability Insurance program. The Texas Comptroller explains on its property tax exemptions page that disability benefits from another program do not automatically qualify a person for the disabled person residence homestead exemption. Your appraisal district can tell you what proof it needs.

A disabled veteran does not qualify for this deferral merely because they once served in the military. The person must meet the disabled veteran exemption rule named in the statute. If you are helping a veteran, ask the appraisal district whether the proper disabled veteran exemption is already on file.

Where to start in Texas

Start with the county appraisal district for the county where the home is located. In Texas, appraisal districts handle property values, exemptions, homestead records, and many property tax forms. County tax assessor-collector offices handle tax bills and payment questions.

The Texas Comptroller says its office does not have access to local property appraisal or tax information. The Comptroller’s county directory can help you find the local appraisal district and tax office.

The form: Texas Tax Deferral Affidavit

The main form is Form 50-126. Its title is Tax Deferral Affidavit Age 65 or Older or Disabled Homeowner.

The form is used to ask for a deferral of collection of residence homestead taxes under Tax Code Section 33.06. It also includes a section for a surviving spouse who wants to continue a deferral after the qualifying homeowner dies.

Because this is an affidavit, do not treat it like a casual worksheet. Read it carefully. Make sure the property description, owner name, date of birth, and qualification box are correct. The form includes sworn statements. False statements on official tax forms can have serious consequences.

Documents and facts to gather before filing

The exact proof can vary by county and by the reason you qualify. Before filing, gather the basic information the appraisal district is likely to need.

• Your property account number, if shown on your appraisal notice or tax bill.
• The street address and legal description of the residence homestead, if available.
• Proof that you own the home, if the appraisal district does not already have clear records.
• Proof that you occupy the home as your residence homestead.
• Proof of age if you are applying because you are 65 or older.
• Disability documentation if you are applying as a disabled homeowner and the district asks for proof.
• Disabled veteran exemption information if you are relying on a disabled veteran exemption.
• A copy of any delinquent tax notice, lawsuit notice, or tax sale notice, if one has been sent.
• Mortgage or home equity loan information, if you have a loan secured by the home.

If your home is heir property, ask the appraisal district what ownership papers it needs. The Comptroller explains that heir property owners may need affidavits, death records, utility bills, or other ownership-related documents for residence homestead matters. Heir property can also raise legal questions, so legal aid may be important if relatives disagree or title records are unclear.

How to file with your county appraisal district

Use your county’s instructions, but the general path is usually simple.

1. Find your appraisal district through the Texas Comptroller’s local property directory.
2. Ask the appraisal district for the current tax deferral affidavit and local filing instructions.
3. Complete the affidavit carefully. Use the same owner name and property information shown in local property records.
4. Sign the affidavit as instructed. Because it is an affidavit, check whether notarization or in-office signing is required.
5. Submit the completed affidavit to the appraisal district, not to the Comptroller.
6. Ask for a stamped copy, receipt, confirmation email, or other proof of filing.
7. Ask when the tax collector and taxing units will be notified.
8. Follow up with the county tax office if a tax bill, delinquency notice, lawsuit, or sale notice is already active.

If you mail the form, consider using a mailing method that gives proof of delivery. If you file online, save the confirmation. If you file in person, ask for a stamped copy. The goal is to avoid a later dispute about whether the affidavit was filed.

What happens after the affidavit is filed

Once a proper affidavit is filed, the chief appraiser must notify each taxing unit that participates in the appraisal district. The deferred taxes are not collected while the deferral is in effect and the owner continues to own and occupy the home as a residence homestead.

The deferral can apply to current and delinquent property taxes covered by Section 33.06. The Comptroller’s deferral guidance says taxes are deferred, but not canceled, as long as the owner continues to own and live in the home. Interest accumulates at 5 percent per year.

During the deferral period, penalty under the normal delinquency rule generally is not added for the deferred taxes. But penalties and interest that already existed before the affidavit was filed may be preserved. Ask the tax collector for a written payoff or account statement so you can see the amounts being deferred.

The lien warning

This is the part many people miss.

A deferral does not remove the tax lien. The unpaid tax remains secured by the property. That means the bill can affect the home later, even if collection pauses now.

For some households, the deferral may be the safest way to prevent an immediate property tax collection problem. For others, the growing balance may create trouble for a future sale, refinance, estate, surviving family member, or heir.

Mortgage and home loan risks

If there is a mortgage, reverse mortgage, home equity loan, or deed of trust on the home, pause before filing.

An official county appraisal district warning from Fort Bend Central Appraisal District says a mortgage company may be able to foreclose if the deferral violates the deed of trust, and the deed of trust may require taxes to be paid on time.

That warning is not limited to Fort Bend families as a practical concern. Many Texas homeowners have loan documents that require property taxes to stay current. Before filing, read the loan documents or contact the mortgage servicer. Ask for the answer in writing if possible.

What heirs and family helpers need to understand

A tax deferral can protect a homeowner from immediate tax collection. But it can leave a balance for the estate, surviving spouse, heirs, or a future sale.

If the homeowner dies, Texas law may allow a surviving spouse to continue the deferral if the spouse was at least 55 years old when the homeowner died, the property was the residence homestead of the deceased spouse when the deceased spouse died, and the property was the surviving spouse’s residence homestead when the deceased spouse died. The surviving spouse must also continue to own and occupy the property as a residence homestead.

Family helpers should not assume the deferral disappears at death. Ask the appraisal district and tax collector for the current deferred balance, interest, and steps for a surviving spouse continuation. If there is no qualifying surviving spouse, ask when the deferred taxes become due and how notices will be sent.

When the deferral ends

The deferral is tied to ownership and occupancy of the residence homestead. It generally ends when the qualifying homeowner no longer owns and occupies the home as their residence homestead. That can happen because of a sale, move, death without a qualifying continuation, or another change in status.

After the deferral or abatement period ends, collection can resume. Tax Code Section 33.06 uses the 181st day after the collector delivers a notice of delinquency following the end of the deferral period as an important point for collection and additional penalties. Do not guess about this date. Ask the tax collector for written dates and payoff amounts.

If a tax sale or lawsuit is already happening

Act quickly. Do not assume a deferral will fix the problem unless the affidavit is filed and delivered correctly.

Tax Code Section 33.06 has special rules for a pending lawsuit and a pending tax sale. For a pending tax sale, the statute requires delivery of the affidavit to specific people or offices not later than the fifth day before the sale date. That can include the chief appraiser, the collector for the taxing unit that requested the order of sale, the attorney representing that taxing unit, and the officer charged with selling the property.

If you are close to a sale date, contact the appraisal district, tax collector, and the attorney or officer listed on the sale notice. Also contact legal aid or a private attorney. PTRG cannot tell you whether a court filing, sale notice, or affidavit delivery is legally enough in your specific case.

If the bill is high because the value is wrong

A deferral is not the same as a property tax protest.

If the problem is that the appraisal district overvalued the home, denied an exemption, or made another appraisal record error, you may need to use the official protest or correction process. That process has its own deadlines and evidence rules.

A deferral may delay collection, but it does not prove the value is wrong. It also does not replace a protest deadline. If you think the value or exemption decision is wrong, ask the appraisal district about protest rights right away.

If you are late, denied, or confused

If you believe you qualify but the appraisal district says no, ask for the reason in writing. The problem may be missing proof, unclear ownership, the wrong form, a homestead record issue, or a disability proof issue.

If you are already delinquent, still ask about the deferral. The law can apply to collection of delinquent taxes when the homeowner qualifies and the affidavit is properly filed. But older penalties and interest may remain, and collection can resume later.

If you are confused about which office to call, use this simple split:

• Call the appraisal district for the deferral affidavit, homestead status, exemption status, property ownership record, and protest questions.
• Call the tax assessor-collector or county tax office for tax bills, delinquent balances, payment history, payoff amounts, and collection notices.
• Call your mortgage servicer before filing if taxes are escrowed or if your loan documents require taxes to be paid on time.
• Call legal aid or an attorney if there is a lawsuit, foreclosure notice, tax sale date, heir property dispute, or mortgage default risk.

A careful way to decide whether to file

The deferral may help if the homeowner needs to stop property tax collection and expects to stay in the home. It may be risky if the unpaid balance will grow for years, if heirs need to keep the home later, or if a mortgage company treats unpaid taxes as a default.

Before filing, try to get three numbers in writing:

• The current total property tax balance.
• The amount that would be deferred.
• The estimated payoff amount if the deferral ended soon.

Also ask whether any penalties or attorney collection fees already existed before the affidavit. The deferral may stop new penalty from accruing during the deferral period, but it does not necessarily wipe out charges that were already imposed.

Official places to check

Use official sources before you act. Good starting points include the Texas Tax Code Section 33.06, the Comptroller’s tax deferral affidavit, the Comptroller’s property tax forms page, and the Comptroller’s county directory.

For payment questions, the Comptroller’s payment options page explains several Texas property tax payment and deferral topics, but your local tax office controls your actual bill and account balance.