Generate a Texas senior citizen property tax exemption appeal demand letter. Protect your over-65 homestead rights and challenge denied exemptions fast.
Generate My Letter — $19Texas offers some of the strongest property tax protections in the country for homeowners aged 65 or older, including an additional $10,000 school district homestead exemption and a 'tax ceiling' that freezes school district taxes on your homestead. When an appraisal district wrongly denies, removes, or fails to apply your senior exemption, the financial impact can be significant and ongoing. A well-drafted demand and appeal letter often resolves the issue without a formal Appraisal Review Board (ARB) hearing or court action. This page explains how Texas senior exemption law works, the deadlines you must meet, and how a properly worded letter to your county appraisal district (CAD) can protect your homestead, restore your exemption, and recover overpaid taxes.
Under Texas Tax Code § 11.13(c), homeowners who are 65 or older are entitled to an additional $10,000 residence homestead exemption from school district taxes, on top of the general residence homestead exemption available to all qualifying homeowners. Section 11.26 establishes a school tax 'ceiling' (often called the 'tax freeze') that locks the school district tax amount on the homestead at the level paid in the year the owner turned 65, with limited adjustments for improvements. Many cities, counties, and special districts have adopted optional over-65 exemptions and ceilings under § 11.13(d) and § 11.261. To qualify, the owner must occupy the property as a principal residence on January 1 (with limited exceptions), be 65 or older during the tax year, and file Form 50-114 with the chief appraiser under § 11.43. Once granted, the exemption generally does not need to be reapplied for each year, but the appraisal district can require new applications under § 11.43(h) and may deny or cancel an exemption under § 11.45 if it believes qualifications are not met. A surviving spouse aged 55 or older may continue the over-65 exemption and tax ceiling under § 11.13(q) and § 11.26(i). When a chief appraiser denies, modifies, or cancels the exemption, the owner has the right under § 11.45(d) to receive written notice and to protest under Chapter 41. The protest is heard by the ARB, with judicial review available in district court under Chapter 42.
A demand and appeal letter in Texas works best when it is sent to the chief appraiser of the county appraisal district that issued the denial, with a copy to the ARB if a protest has already been filed. The letter should identify the property by account number and legal description, state the owner's date of birth and date of qualifying occupancy, and attach proof of age (driver license or Texas ID matching the property address as required by § 11.43(j)) and proof of ownership. It should cite Texas Tax Code §§ 11.13(c), 11.26, 11.43, and 11.45 and demand reinstatement of the over-65 exemption, application of the school tax ceiling, and correction of the appraisal roll under § 25.25 if prior years are affected. The letter should reference the 30-day deadline in § 41.44 for filing a Notice of Protest (Form 50-132) and make clear that a protest will be filed if the exemption is not restored. Sending the letter by certified mail, return receipt requested, creates a record of timely action. A clear, factual tone—paired with documentary proof and statutory citations—often persuades the chief appraiser to correct the error administratively, avoiding the need for an ARB hearing. If denied, the same letter becomes the foundation of the protest and any later district court appeal under Chapter 42.
Protests are filed with the ARB, not a court, using Comptroller Form 50-132, generally by May 15 or within 30 days of the notice of denial, whichever is later (Tax Code § 41.44). There is no filing fee at the ARB level. If unsatisfied with the ARB order, the owner may appeal to district court within 60 days under § 42.21, or pursue binding arbitration or SOAH review for qualifying matters. District court filing fees vary by county. Late exemption applications for over-65 status are allowed under § 11.431 up to two years after the delinquency date. Errors on the appraisal roll involving exemptions can sometimes be corrected for up to five prior years under § 25.25(c).
Property tax in Texas is governed by the Texas Property Tax Code, Chapter 41 (Local Review / Protest) and Chapter 42 (Judicial Review) (Tex. Tax Code Ch. 41 (§§ 41.41 Right of Protest, 41.44 Notice of Protest); Ch. 42 (judicial appeal); Ch. 23 (appraisal, incl. § 23.23 residence homestead cap)). Assessment cycle: Annual. Property is appraised each year as of January 1 by the county appraisal district (CAD); notices of appraised value are typically mailed in April/May. Assessed value: Texas requires appraisal at 100% of market value as of January 1 (full-value assessment; no fractional statutory ratio). A separate 10% annual cap on the increase in appraised value applies to residence homesteads under Tex. Tax Code § 23.23 (taxable value cannot rise more than 10% per year, plus new improvements).
County Appraisal District (CAD) and its Appraisal Review Board (ARB) administer local appraisal and protests; the Texas Comptroller of Public Accounts Property Tax Assistance Division provides statewide oversight, forms, and guidance. Judicial appeals go to state district court. The window to act is short — protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
A recent change to watch: In November 2025 Texas voters approved property-tax-relief constitutional amendments. Proposition 13 (with SB 4) raised the school-district general homestead exemption from $100,000 to $140,000, effective 2026. Proposition 11 raised the additional exemption for homeowners 65+ or disabled from $10,000 to $60,000. Proposition 9 raised the business personal property exemption from $2,500 to $125,000.
Exemptions to claim: General residence homestead: $140,000 school-district exemption (raised from $100,000, effective 2026 via SB 4 / Prop 13). Age 65+ or disabled homeowners: additional $60,000 school exemption (raised from $10,000 via Prop 11), plus a school-tax ceiling (freeze). Disabled veterans: sliding scale from $5,000 (10-29%) up to $12,000 (70%+); 100% service-connected disabled veterans receive a total homestead exemption. Business personal property exemption raised to $125,000 via Prop 9. Most homestead applications due by April 30.
First-level appeal: File a written Notice of Protest (Comptroller Form 50-132) with the local county Appraisal Review Board (ARB). An informal review with appraisal district staff usually occurs first, followed by a formal ARB hearing if unresolved.
Appeal deadline: Protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
Next-level appeal: After the ARB order, the owner may (1) appeal to state district court in the county where the property is located within 60 days of receiving the ARB order (Tex. Tax Code Ch. 42), or (2) request regular binding arbitration within 60 days (available for residence homesteads of any value or properties appraised at $5 million or less); certain matters may also go to SOAH.
Grounds you can raise: Appraised (market) value too high (over-valuation); unequal appraisal relative to comparable properties; wrongful denial of an exemption or special appraisal; errors in the appraisal records; inclusion of property that should not be taxed; and other adverse actions of the appraisal district or ARB (Tex. Tax Code § 41.41).
Evidence that works: Comparable sales, sales/market data, independent appraisals, photographs of condition/defects, repair estimates, closing statements for a recent purchase, income and expense statements (income-producing property), equity/uniformity comparison of assessed values, and appraisal-district-provided evidence.
How your value is assessed: Texas requires appraisal at 100% of market value as of January 1 (full-value assessment; no fractional statutory ratio). A separate 10% annual cap on the increase in appraised value applies to residence homesteads under Tex. Tax Code § 23.23 (taxable value cannot rise more than 10% per year, plus new improvements).
The hearing: Informal meeting with appraisal district staff, then a formal ARB hearing before a panel of citizen board members; owner and district present evidence and testimony. Hearings may be in person, by telephone, by videoconference, or by written affidavit; most complete by about July 20.
First, file a written Notice of Protest (Comptroller Form 50-132) with the local county Appraisal Review Board (ARB). An informal review with appraisal district staff usually occurs first, followed by a formal ARB hearing if unresolved.
If that fails, after the ARB order, the owner may (1) appeal to state district court in the county where the property is located within 60 days of receiving the ARB order (Tex. Tax Code Ch. 42), or (2) request regular binding arbitration within 60 days (available for residence homesteads of any value or properties appraised at $5 million or less); certain matters may also go to SOAH.
Mind the deadline: protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
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