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The Finance Base
age 65 exemption

Can a Surviving Spouse Keep a Texas Over-65 Property Tax Exemption?

A surviving spouse may continue a Texas age-65 homestead exemption if they were 55 or older when their spouse died, the spouse qualified that year, and the home remains the survivor’s residence homestead.

By TheFinanceBase Team 3 min read

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Yes. A surviving spouse may continue a deceased spouse’s Texas age-65-or-older residence-homestead exemption if the survivor was at least 55 when the spouse died, the deceased spouse qualified for the exemption in the year of death, and the home was and remains the survivor’s residence homestead. The survivor applies using Texas Comptroller Form 50-114 and should confirm filing requirements with the county appraisal district.

Who can keep the exemption?

The Texas Comptroller recognizes a surviving-spouse continuation route distinct from qualifying for an age-65 exemption on your own. The Comptroller’s property-tax exemption guidance says a surviving spouse age 55 or older may be eligible if the deceased spouse died in a year when they qualified for the age-65-or-older exemption and the survivor lives in the home as their primary residence.

You must have been 55 when your spouse died

The relevant age is your age on the date your spouse died. You do not need to be 65 to use this surviving-spouse route. The usual age-65 threshold applies when a person qualifies for their own age-based exemption, rather than continuing a deceased spouse’s qualifying exemption.

Your spouse must have qualified in the year of death

It is not enough that your spouse had qualified for the exemption in an earlier year: the Comptroller specifies that the spouse must have died in a year in which they qualified for it.

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The home must have been and remain your homestead

The home must have been your residence homestead when your spouse died and must remain your residence homestead afterward. In practical terms, this is the home you occupy as your primary residence—not simply property you own.

What the exemption does—and does not mean

The Comptroller says school districts must provide an additional $60,000 residence-homestead exemption for an individual who is age 65 or older or disabled. That is an exemption amount used in calculating taxable value, not a $60,000 payment or reduction in a tax bill. The $60,000 figure is for the school-district exemption described by the state; it should not be assumed to be the amount used by every taxing unit.

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An age-based exemption is also distinct from an over-65 tax ceiling or limitation. The state guidance cited here establishes the surviving-spouse exemption conditions, but does not set out how a tax ceiling is calculated or whether it can be transferred in a particular case. Ask the appraisal district about any ceiling or limitation on your account.

Form 50-114 states that the surviving-spouse exemption cannot be combined with an exemption under Tax Code Section 11.13(d). If you have a local-option exemption or are unsure which exemptions appear on your account, ask the appraisal district how the restriction applies to you.

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How to apply in Texas

  1. Get the state application. Use the Texas Comptroller’s Form 50-114, Application for Residence Homestead Exemption, and complete the section for the surviving spouse of a person who qualified for the age-65-or-older exemption.
  2. Contact the appraisal district for the county where the home is located. The Comptroller directs applicants to their local appraisal district. Confirm how to submit the form and whether that district requires additional evidence.
  3. Ask about your account and any other exemptions. If you have questions about the exemption already shown on the property, a tax ceiling, or the Section 11.13(d) restriction, ask the district to explain how those rules apply to your property.

The state sources do not establish one statewide submission method, filing deadline, or processing time. Those details should be confirmed with the relevant appraisal district.

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