Property Tax Glossary
Last Updated: August 31, 2026
Three different mechanisms — the ceiling, the exemption, and the 10% appraisal cap — get talked about as if they're one thing called "the freeze." They're not. Here's each one, separated out.
Exemption
A dollar amount subtracted from your home's appraised value before the tax rate is applied. In Texas, the school-district homestead exemption plus the additional 65+ exemption together exempt $200,000 of value from school taxes.
Texas over-65 exemption→Ceiling (or "freeze")
A cap on the dollar amount of tax a taxing unit can bill you, not on your home's value. Once you qualify, a school district can never bill you more in total school tax than it billed in the year you first qualified — even if your appraised value rises. It's mandatory for school districts and optional for counties, cities, and junior colleges.
How the school tax ceiling works→10% appraisal cap
A separate limit on how much your home's appraised value (not your tax bill) can rise year over year for tax purposes, regardless of age. We have not independently verified the current percentage and its conditions against a primary source — see our figures data for status.
Deferral
Postponing payment of property taxes rather than reducing them. A lien stays on the property, interest accrues (5% per year for the standard 65+/disabled deferral under §33.06 — not to be confused with the 8% rate under the separate §33.065 appreciating-value program), and the deferred balance becomes due, with a 181-day grace window, once the qualifying owner no longer owns or occupies the home.
Texas deferral, explained→Abatement
A temporary or negotiated reduction in tax, typically tied to economic development agreements rather than a senior benefit. Texas does not offer a general senior property tax abatement program — don't confuse this with the exemption or the ceiling.