Over-65 Property Tax Freeze in Texas: What Dallas Homeowners Need to Know in 2026

Can seniors freeze their property taxes in Texas?

Yes. Texas homeowners age 65 and older qualify for a school district tax ceiling that locks their school property taxes at the amount they owed the year they turned 65 and filed. This "freeze" does not apply to city, county, hospital district, or special district taxes, which can still change year to year. As of 2026, seniors also receive a combined $200,000 school district exemption ($140,000 standard homestead plus $60,000 over-65 exemption, increased by Texas Proposition 11 in November 2025). To claim the freeze and the expanded exemption, file Form 50-114 with your county appraisal district.

Texas property taxes are already among the highest in the country. In Dallas and Collin County, effective rates typically run between 1.8% and 2.5%, which means a $500,000 home can cost $9,000 to $12,500 per year before any exemptions apply.

For homeowners over 65, that picture looks different. Texas law gives seniors a tool most people don't fully understand: a school district tax ceiling that can lock in a significant portion of your bill permanently, regardless of how much your home appreciates.

If you're turning 65 this year, already past that milestone, or planning a move within Texas, here's what you need to know.

What the Over-65 Freeze Actually Does

When you turn 65 and file the right paperwork with your county appraisal district, your school district taxes are frozen at the amount you owed that year. Even if your home's appraised value climbs $100,000 next year, your ISD bill stays the same.

That's not a small thing in a market like DFW, where Collin County appraisals rose sharply through the early 2020s. If you qualified in 2021 when values were lower, you locked in a number that looks much better today.

Here's the important qualifier: the freeze covers only school district taxes. City taxes, county taxes, hospital district taxes, and any special district taxes can still increase. In most DFW cities, school taxes are the largest single line item on your bill, which makes the ceiling valuable, but it won't flatten your entire statement.

This is distinct from protesting your property taxes at the appraisal district, which is about challenging your assessed value every year. The freeze is a permanent mechanism, not an annual battle.

The 2026 Update That Changed the Math

In November 2025, Texas voters approved Proposition 11 — formally Senate Bill 23 and Senate Joint Resolution 85 — with 77% of the vote. The measure increased the over-65 school district exemption from $10,000 to $60,000 of taxable value.

Combined with the standard $140,000 homestead exemption that all Texas owner-occupants receive, seniors now have $200,000 in school district exemptions stacked before the tax rate even applies.

On a $500,000 home, you're now paying school district taxes on $300,000 of taxable value instead of $490,000. And once you've qualified for the over-65 exemption and the school tax ceiling, that figure is locked in going forward.

This increase is retroactive to the 2025 tax year and should already be reflected in your 2026 bill. If it isn't, call your appraisal district.

How to Apply for the Over-65 Exemption

The exemption doesn't apply automatically. You have to file.

Submit Form 50-114 to your county appraisal district and check the "Age 65 or Older" box. The form is free, available online at the Texas Comptroller's website, and only needs to be filed once.

• Dallas County: File with the Dallas Central Appraisal District (DCAD)
• Collin County: File with the Collin Central Appraisal District (CCAD) online or at 250 Eldorado Pkwy, McKinney, TX 75069 / (469) 742-9200

The standard deadline is April 30 for the current tax year. But if you missed it, you can file retroactively for up to two years. If you turned 65 in 2023 or 2024 and never filed, you can still go back and claim those years.

Most people file a copy of their driver's license alongside the form. If your license doesn't show your property address, you may need additional proof of residency.

What Frisco and Plano Seniors Get on Top of the State Exemption

Some DFW cities have added their own senior benefits on top of the state school freeze.

Frisco offers an $80,000 city exemption for homeowners 65 and older, plus a separate city property tax freeze that locked in effective January 1, 2022. Once you qualify, your City of Frisco taxes won't increase as long as you own and live there. Frisco's combined benefits make it one of the strongest cities in the metro for senior homeowners from a pure property tax standpoint.

Plano offers a city property tax freeze for seniors 65 and older as well. City tax rates in Plano are relatively modest, and the freeze adds long-term stability for homeowners who plan to age in place.

For McKinney, Richardson, Prosper, and other Collin County cities, contact CCAD directly to confirm current city-level exemptions, since they vary by jurisdiction.

The broader point: the state school freeze is just the floor. Your total benefit depends on whether your city has adopted its own senior exemption or freeze, which is worth a quick check if you're deciding where to buy or whether to move within the metro.

What Happens When You Sell or Move

The freeze stays with the property and your residency in it. When you sell, the new buyer starts fresh, assessed at current market value with whatever exemptions they qualify for. Your frozen tax rate does not transfer to them.

If you're moving to another Texas home, the rules are more nuanced, and this is where a lot of people are surprised.

You can transfer your tax ceiling percentage to your new home by requesting a School Tax Ceiling Certificate (Form 50-272) from your current appraisal district before you close. You then present it to the new county's appraisal district within one year of purchasing the new property.

The certificate documents what percentage of full school taxes you were paying under the ceiling. Your new school district taxes are calculated using that same ratio.

Two important details: First, if you move to a home in a different school district, you can still transfer the percentage, but the new ceiling is based on what that new ISD would charge. If you're moving from Frisco ISD to Prosper ISD, the base rate changes — the percentage protection transfers. Second, the transfer is not automatic. You have to ask for the certificate and submit it within the window.

If you stay within the same school district when you move, the math works cleanly in your favor.

Homeowners across DFW's northern suburbs — from Frisco to McKinney to Plano — can benefit significantly from the over-65 school tax ceiling when they qualify and file.

If you're planning to downsize from a larger DFW home, understanding the portability rules before you close is important. The one-year window to request and submit Form 50-272 passes faster than most people expect.

Considering whether to stay in your current home or downsize to a smaller property in Frisco, Plano, or McKinney? How the freeze affects your net proceeds depends on your specific situation, timeline, and where you're moving next. Schedule a private consultation with a Grey Square agent to walk through the numbers before you decide anything.

Surviving Spouse Protections

If your spouse qualified for the over-65 exemption and passes away, you can continue receiving the freeze as long as you're 55 or older at the time of their death and continue living in the home. You'll need to apply with your appraisal district to keep the exemption in your name.

If you were under 55 when your spouse died, the exemption protection continues for the property as long as you remain there, and the over-65 ceiling transfers into your name when you turn 65 and apply.

This is worth planning around if you're in a situation where one spouse is significantly older. The surviving-spouse provision is especially relevant in DFW where seniors often move to be closer to family and the freeze portability question comes up alongside estate considerations.

Property Tax Deferral: A Tool Worth Knowing About

If property taxes have become a financial burden even with the freeze in place, Texas also offers a deferral option. Filing Form 50-126 with your appraisal district lets you postpone paying property taxes entirely for as long as you own and live in the home, regardless of the amount.

Deferred taxes don't disappear. They accrue at 5% annual interest and are paid when the home is sold or ownership changes. A surviving spouse 55 or older can continue the deferral.

This is a genuine safety net for seniors who are cash-constrained and plan to stay long-term. But the accrued balance reduces what you or your heirs would net at sale, so it's worth discussing with a financial advisor before filing. If you've been watching your escrow account climb year over year because of rising taxes and insurance, the deferral option is worth at least being aware of.

Frequently Asked Questions

Does the Texas over-65 property tax freeze apply to all my taxes, or just school district?

The school tax ceiling only applies to your school district taxes. City, county, hospital district, and special district taxes are separate and can still change year to year. That said, school taxes are typically the largest portion of a DFW property tax bill, so the ceiling provides real savings even without covering everything.

What happens to my property tax freeze when I sell my home in Dallas or Plano?

The freeze does not transfer to the buyer. Once you sell, the property is reassessed and the new owner applies for whatever exemptions they qualify for. If you're moving to another Texas home, you can carry your freeze percentage forward by requesting a School Tax Ceiling Certificate (Form 50-272) from your current appraisal district and submitting it to the new district within one year.

Can my spouse keep the property tax freeze after I pass away?

Yes, if your surviving spouse is 55 or older at the time of your death and continues living in the home as their primary residence. They'll need to apply with the appraisal district to maintain the exemption in their name. This protection does not require the surviving spouse to be 65 themselves.

I have a qualifying disability but I'm not 65 yet. Do I get the same benefits?

Texas offers the same $60,000 additional school district exemption and school tax ceiling for homeowners with a qualifying disability. You cannot stack the over-65 and disability exemptions on school district taxes at the same time. If you qualify for both, you choose one for school district purposes, though the benefit amount is the same.

What should I look for in a real estate agent if I'm a senior homeowner in Plano, Frisco, or the Park Cities thinking about selling?

For a senior selling a long-held home, the most important thing is an agent who can explain the full financial picture before you decide anything. That means understanding the Section 121 capital gains exclusion, the school tax freeze portability window, what you'll lose in homestead protections after closing, and what the current DFW market actually looks like for your property type and price range. Paul Blair has been representing buyers and sellers across Dallas for 22 years and has worked with clients navigating estate sales, downsizing timelines, and long-held home exits in Highland Park, Preston Hollow, and across the northern suburbs. If you're at that decision point, reach out directly. We'll start with the numbers, not a sales pitch.

If you're a Dallas, Plano, Frisco, or McKinney homeowner 65 or older and weighing whether to stay, downsize, or sell, understanding the full picture — including what your property tax freeze is worth and what you'd actually net at closing — is the right first step. Request a confidential home valuation to see what your home is worth in today's market.

The over-65 property tax freeze is one of the most underused financial tools available to Texas homeowners. If you've crossed that threshold and haven't filed yet, your taxes may be higher than they need to be.

The school district tax ceiling is just one piece of the picture. The expanded $200,000 combined exemption, city-level freezes in Frisco and Plano, portability rules when you move, and the deferral option for cash-strapped seniors all factor in depending on your specific situation.

If you're working through these questions for your own home, I'm glad to help.

About Paul Blair

Paul Blair is the founder and broker of Grey Square, a virtual real estate brokerage representing buyers and sellers across Dallas and Los Angeles. With 22 years in the business and more than $200 million in closed transactions, Paul works the full range of the market, from luxury homes in the Park Cities and Preston Hollow to estates in the Hollywood Hills and across the Westside. Connect with Paul and the Grey Square team at greysq.com. TX TREC #9011505 · CA DRE #01792671.