Property tax exemptions and the over-65 freeze (DRAFT – not published)

In short

An exemption takes part of your home’s value off the tax bill. You apply once, for free, with the Williamson Central Appraisal District (WCAD), not the tax office. If you are 65 or older or disabled, you get a bigger school exemption, and your school taxes are “frozen” at that year’s amount.

The 30-second version

• Homestead: If you own the home and live in it, school districts must take $140,000 off its value.¹
• 65+ or disabled: School districts take off $60,000 more.¹
• The freeze: Your school tax on that home cannot go above the amount in the year you qualify.²³
• How to apply: Online or in person at WCAD. Free. File Jan 1 to Apr 30. Late filing is allowed in some cases.⁴

The main exemptions

Exemption	Who	How much
General homestead	Owner who lives in the home as a main home	$140,000 off for school taxes. Other units may offer up to 20% of value (at least $5,000).1
65 or older	Owner 65+ who lives in the home	$60,000 more off for school taxes. Other units may add their own (at least $3,000).1
Disabled person	Owner who qualifies for Social Security disability benefits	Same as 65+. You can’t get both from the same unit.1
Disabled veteran	Texas veteran rated 10% or more disabled by the VA	Part of the value, based on the rating. 100% rated: the whole home.14
Surviving spouses	Certain spouses of veterans and first responders	Varies, up to the whole home.1

Other units in the county (the county, cities, and others) choose their own extra exemptions. The county tax office lists them on its tax rates page.³

When these amounts changed

Both school amounts were raised by state law and voter-approved changes to the Texas Constitution.⁵

Exemption	Before	Change	Applies from
School homestead	$40,000	Raised to $100,000 in 2023	Tax year 2023
School homestead	$100,000	Raised to $140,000 (2025, SB 4; voters approved Prop 13 on Nov 4, 2025)	Tax year 2025
65+ / disabled extra	$10,000	Raised to $60,000 (2025, SB 23; voters approved Prop 11 on Nov 4, 2025)	Tax year 2025

So tax year 2025 bills (sent fall 2025) and later use $140,000 and $60,000. A 65+ homeowner can have $200,000 off for school taxes.⁵¹ The 2023 change did not raise the $10,000 amount.⁵

Quick check: exemptions you may be missing. Need help paying? help paying property taxes.

The over-65 / disabled freeze (“tax ceiling”)

• School taxes: State law freezes them for 65+ and disabled homeowners. The tax can go down but not above the ceiling.²³
• Adding on: A big improvement, like a new room or garage, can raise the ceiling. Normal repairs do not.³
• County, city and college taxes: These are frozen only if that unit chose to adopt a freeze.² Check the county’s tax rates page.³
• Moving: A ceiling can move with you to a new Texas home. Ask WCAD how.³
• Surviving spouse: If the owner dies, the school ceiling can pass to a spouse who is 55 or older and owns the home. The spouse must apply.⁴

How to apply through WCAD

1. Search your property on WCAD’s Property Search and click the homestead (HS) exemption icon. Or apply in person at 625 FM 1460, Georgetown.⁴
2. Use state Form 50-114. You must say you don’t claim a homestead anywhere else.¹
3. The regular window is Jan 1 to Apr 30. A late application can be filed up to 2 years after the taxes become late.⁴
4. You do not reapply every year, unless WCAD asks or you move.⁴
5. It can take 4 to 6 weeks for a change to show on the tax office’s site.³

If you buy a home after Jan 1, you may get the homestead exemption for part of that year, if the last owner didn’t have it.¹

Putting off (deferring) taxes

If you are 65+, disabled, or a disabled veteran, you can put off paying tax on your home. The tax is not erased; interest builds.⁶ Details and other options: help paying property taxes.

The other side (counterweight)

• The freeze helps only qualifying homeowners. Other owners’ school taxes are not frozen, and the freeze covers county, city and college taxes only where that unit adopted one.²
• This page does not measure who pays more because of exemptions. We have not found a source that shows how the cost is shared.
• A deferral delays the tax; it does not erase it. Interest of 5% a year builds, and the tax is due when the deferral ends.⁶

Questions to ask

• How can an owner confirm with the appraisal district that a freeze is on file?
• How does the appraisal district handle an exemption when an owner moves?

Changes to this page

• Nov. 2, 2026: We re-checked every figure against the saved state and appraisal district pages. All matched.
• Nov. 2, 2026: Rewrote the questions to ask so each is open, neutral and addressed to the public body.
• Nov. 2, 2026: Added questions to ask.
• Nov. 2, 2026: We reworded the other-side points so they stick to what the sources show.

What you can do next

• Check your bill or WCAD record to see which exemptions you have.
• If you turned 65 this year, apply. You qualify the year you turn 65.⁴
• Call WCAD at 512-930-3787 with questions about forms.⁴

Your property tax, step by step

1. Start: how your bill works → 2. Key dates → 3. Exemptions → 4. Protest your value → 5. Paying and getting help → 6. Appeals after the ARB → 7. Who does what → 8. Rate limits

Short reference pages: Where your tax bill goes · A 2026 bill, worked out · Estimated-tax website · Exemption checklist · Glossary

Footnotes

1. Texas Comptroller, “Property Tax Exemptions” (Tax Code §11.13(b), (c), (d), (n); apply to the appraisal district; general deadline before May 1). https://comptroller.texas.gov/taxes/property-tax/exemptions/ (saved copy, retrieved Nov 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

2. Texas Tax Code §11.26 (school tax ceiling for 65+/disabled homesteads) and §11.261 (optional county, city and junior college ceiling). https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm ↩ ↩² ↩³ ↩⁴

3. Williamson County Tax Office, “Exemptions / Tax Deferral.” https://www.wilcotx.gov/735/Exemptions-Tax-Deferral (checked 2026-11-01) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

4. Williamson Central Appraisal District, “Exemptions” FAQ (apply online or in person; Jan 1–Apr 30 filing; late filing up to 2 years after taxes go late; no yearly reapplying; up to 20 acres; ceiling transfer to a surviving spouse 55+). https://www.wcad.org/exemptions-2/ (saved copy, retrieved Nov 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

5. Texas House Research Organization, “Constitutional Amendments Proposed for November 2025 Ballot” (Props 11 and 13: $10,000→$60,000 and $100,000→$140,000, each effective for the tax year beginning Jan 1, 2025), https://hro.house.texas.gov/pdf/focus/amend89.pdf; Senate Research Center bill analysis, 89(R) SB 4 (history: $40,000 raised to $100,000 by the 88th Legislature, 2nd Called Session, 2023), https://capitol.texas.gov/tlodocs/89R/analysis/html/SB00004F.htm; 89(R) SB 23 analysis, https://capitol.texas.gov/tlodocs/89R/analysis/pdf/SB00023F.pdf; Texas Comptroller exemptions page (current §11.13(b) $140,000 and §11.13(c) $60,000, read 2026-11-01). ↩ ↩² ↩³

6. Texas Tax Code ch. 33, §§33.01 (penalty 6% the first month, plus 1% each month to 12% by July 1; interest 1% a month), 33.011 (waivers), 33.02 (homestead payment plans, 12–36 months), 33.06 (65+/disabled deferral, 5% interest), 33.07 (extra collection penalty for taxes still late on July 1), 33.41 (lawsuits), 33.48 (15% attorney fees in a suit), 33.53 (paying before the sale ends the lien), 33.54 (time limits to challenge a sale). https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm ↩ ↩²