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Over 65? You Can Defer Property Taxes!

If you are over 65 or “disabled” (see Note 1 below for the definition) and you own and occupy the property as your residence homestead you can defer collection of property taxes until you sell or pass away.

You will avoid interest (2% per month) and penalties (starting at 15% the day after taxes would otherwise be due). They can mount quickly if you don’t pay on time or defer before they become due.

To defer you must complete the Tax Deferral Affidavit available online by Googling “Form 50-126 Texas Comptroller”

Some caveats:

1. If you have a mortgage check with the mortgagee. Not all mortgage companies will honor a deferral. Some may require taxes be paid when due.
2. Interest on the unpaid taxes will accrue at 8% per annum.
3. Any delinquent penalties, interest or attorney fees that accrued before you filed will remain due on the property. So do not delay if you plan to defer.
4. The deferred amount plus interest will become immediately due on sale or change in ownership and if unpaid more than 180 days after such sale or ownership change then all standard penalties, interest and attorney fees will be due for the years of the deferral. In other words, you or your heirs have 180 days after sale or transfer of ownership (for instance, through probate) to pay the deferred amount.

Note 1: Under Section 11.13(m) of the Property Tax Code “Disabled” means under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance.

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