I have the total exemption under §11.131. Is the ceiling worth anything to me?

While the total exemption holds, no. It matters if that exemption ever ends — and it matters enormously to your spouse, because the two provisions pass to survivors on different terms and at different ages.

Does it freeze my county and city taxes too?

No. §11.26 caps school district taxes only. Counties, cities and junior college districts may adopt their own limitation under §11.261, and whether yours did is a local decision.

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The School Tax Ceiling — Your School Taxes Stop Rising

Freeze your school district tax at the amount you paid the first year you qualified, for as long as you own the home. It moves with you, and it can pass to a spouse at 55.

Verified August 18, 2026

What this benefit is

Once the over-65 or disabled exemption is granted, your school district tax is frozen at the amount charged in that first year. It does not rise again while you own and occupy the home, however far values climb around you.

School taxes are the largest line on most Texas property tax bills. Freezing them is the single most valuable long-term property tax benefit the state offers — and it is not written for veterans.

What it's worth: Your school district tax never rises above the first qualifying year

The value grows every year the ceiling holds, so it cannot be stated as a single figure. Over a twenty-year retirement in a rising market it is routinely the largest property tax benefit a Texan receives.
It caps SCHOOL district taxes only. County, city and junior college districts have their own separate limitation under §11.261.

Who is entitled to it

A homeowner who is 65 or older, or who is disabled as §11.13(c) defines it.
On a residence homestead they own and occupy.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

The thing most people get wrong

"Disabled" here means Social Security, not the VA

This is the most expensive false friend in Texas property tax. §11.13(m) defines "disabled" by reference to the federal Old-Age, Survivors, and Disability Insurance programme — Social Security disability. A VA combined rating does not satisfy it at any percentage, including 100%. A veteran rated 100% who does not draw SSDI has no ceiling; a veteran rated 30% who does draw SSDI has one. Nothing in the veteran chapters of the Tax Code warns you, because these are different chapters written for different people.

How to claim it

Deadline: April 30

1Qualify for the over-65 or disabled exemption first — the ceiling follows from it rather than being applied for separately.
2If you move, ask the district for a certificate to TRANSFER the ceiling. It is not automatic and it does not follow you unasked.
3If you are married and younger than your spouse, know that you must be 55 or older when they die for the ceiling to pass to you.

Form: 50-114
File with: Your county appraisal district
Documents you will need: proof of age or ssa disability award
Stays in place once granted: The ceiling attaches with the underlying exemption and holds while you own and occupy the home. Significant improvements can raise it.; A district may ask you to re-apply periodically to confirm you still qualify. Answer that letter.

Common mistakes that cost people this benefit

Assuming a 100% VA rating makes you "disabled" for this. It does not. Check whether you draw SSDI.
Moving without asking for a ceiling transfer certificate. §11.26(g) carries the benefit to a new homestead as a percentage of the full levy, but it is not automatic and nobody will offer it.
Not knowing the surviving spouse age. Under §11.26(i) the spouse must be 55 or older on the date of death. At 54 the ceiling is simply lost.
Treating it as an alternative to the veteran exemptions. It is not — you can hold this and §11.22 or §11.131 at the same time.

Get this one first

The Over-65 or Disabled Person Homestead Exemption

Worth knowingIt is portable. §11.26(g) carries the benefit to a new homestead as a percentage rather than a dollar figure: the new home is taxed at the same proportion of its full school levy that the old home was. Moving does not have to cost you the ceiling, but you have to ask.

Worth knowingThe surviving spouse rule has an age in it that surprises people. Under §11.26(i) the spouse must be 55 or older on the date of death. At 54 the ceiling is lost outright.

Known gapWe have not modelled §11.261, the equivalent optional limitation for counties, cities and junior college districts. Whether a given taxing unit adopted it is a local decision we do not hold.

Questions people ask

I have the total exemption under §11.131. Is the ceiling worth anything to me?: While the total exemption holds, no. It matters if that exemption ever ends — and it matters enormously to your spouse, because the two provisions pass to survivors on different terms and at different ages.
Does it freeze my county and city taxes too?: No. §11.26 caps school district taxes only. Counties, cities and junior college districts may adopt their own limitation under §11.261, and whether yours did is a local decision.

Sources

authority · statuteTex. Tax Code §11.26(a), (g), (i)

Why only one source type: The statute is the authority. A Comptroller operating page for the ceiling transfer has not been captured and hashed.

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.