Texas Property Tax Exemption for Surviving Spouse: How to Keep the Freeze After Death

When your spouse dies, the homestead exemptions and property tax freeze they held don't transfer automatically. You have to file for them yourself. If you wait too long, you could face a retroactive increase in your property tax bill as the county recalculates without those exemptions in place.

Texas provides some of the most powerful property tax relief in the country for surviving spouses — but only if you know to claim it.

The Standard Homestead Exemption

Every Texas homestead gets a standard homestead exemption from the school district — currently $100,000 off the appraised value for school district property taxes. This applies regardless of age or circumstances.

But the standard exemption is not the same as what your spouse may have held. If your spouse held an Over-65 exemption or a Disabled Person exemption, those carry an additional exemption amount and a school tax ceiling (commonly called the "tax freeze") that prevents school district taxes from increasing as long as you live in the home.

Inheriting the Over-65 Exemption and Tax Freeze

If your deceased spouse held an Over-65 homestead exemption, you can keep it — including the school tax ceiling — if you meet all of the following conditions:

1. You were at least 55 years old when your spouse died
2. You continue to live in the property as your primary residence
3. You qualify for your own homestead exemption on that property

This matters enormously. Texas school district tax ceilings freeze your school property taxes at whatever rate was in place when the Over-65 exemption was first granted. As home values increase, your school taxes stay frozen. Surviving spouses who miss this filing lose that freeze and face market-rate recalculation.

To claim it, file a new Form 50-114 (Residence Homestead Exemption Application) with your county appraisal district. Include:

• A copy of the death certificate
• A copy of your marriage certificate
• Your driver's license or state ID showing the homestead address

The standard deadline is April 30, with a later filing option by December 31 of the applicable tax year. However, late applications are subject to the appraisal district's discretion. File as soon as possible.

Surviving Spouses of 100% Disabled Veterans: Total Exemption

If your deceased spouse was a 100% disabled veteran (or was rated 100% by the VA due to individual unemployability), they may have held a total homestead property tax exemption under Texas Tax Code Section 11.131 — meaning $0 in property taxes on the homestead.

As the surviving spouse, you can retain this total exemption if:

• You have not remarried
• You continue to occupy the same property as your primary residence

This is a complete elimination of property taxes on the home — not a reduction, not a freeze, but zero. It continues as long as you remain unmarried and in the home.

File Form 50-114 to claim the surviving spouse's continuation of this exemption. Check the appropriate box for "surviving spouse of a 100% disabled veteran."

Surviving Spouses of First Responders Killed in the Line of Duty

Texas Tax Code Section 11.134 provides a total homestead property tax exemption for the surviving spouse of a first responder (police officer, firefighter, EMS personnel) who was killed in the line of duty while an employee of a Texas political subdivision.

This exemption:

• Eliminates all property taxes on the homestead — school, county, city, and special district
• Requires you to remain unmarried and use the property as your primary residence
• Applies to the homestead as long as those conditions are met

Again, this doesn't happen automatically. File Form 50-114 with your county appraisal district as soon as possible after the death.

Surviving Spouses of Veterans Who Died From a Service-Related Condition

Texas Tax Code Section 11.132 provides a partial property tax exemption for the surviving spouse of a veteran who received, at the time of death, a VA rating of 70% or higher for a disability, and who died from a service-connected condition.

This is a percentage-based exemption tied to the veteran's disability rating at the time of death. It continues as long as the surviving spouse remains unmarried, continues to occupy the homestead, and has not remarried.

What "Tax Freeze" Actually Means in Practice

The "tax freeze" for Over-65 homesteads applies specifically to school district taxes. It does not freeze county taxes, city taxes, or special district taxes. Those other levies can still increase with your appraisal value.

So if your home is appraised at $400,000 this year and $430,000 next year:

• School district taxes: frozen at the ceiling level set when the Over-65 exemption first applied
• County, city, and other taxes: calculated at the new appraised value

The school district freeze is typically the largest single tax component, so it represents real money — often several hundred to over a thousand dollars per year in savings as values rise.

What Happens If You Remarry

If you remarry, you lose the surviving spouse exemptions tied to your first spouse (disabled veteran, Over-65 spousal continuation, first responder). You would need to requalify based on your new circumstances. The standard homestead exemption remains available regardless.

How to File

1. Download Form 50-114 from the Texas Comptroller's website (comptroller.texas.gov/forms/50-114.pdf)
2. Complete the form, selecting the applicable surviving spouse exemption type
3. Attach a copy of the death certificate and marriage license
4. For disabled veteran or first responder exemptions, include the VA disability rating letter or proof of line-of-duty death
5. Submit to your county appraisal district (not the tax office — the appraisal district sets exemptions)

County appraisal districts are separate from county tax assessor-collector offices. You can find your county's appraisal district contact at the Texas Comptroller's website.

Property Tax Is One of Many Financial Stakes After a Spouse Dies

The property tax exemption matters for your ongoing financial security. But Texas survivors also face decisions about health insurance continuation, pension claims with the TRS or ERS, workers' compensation, and estate administration — all with separate deadlines.

The Texas Survivor Benefits Navigator covers the complete picture: every form you need, every deadline, and the right order to file them. If you're working through this process, it's the resource designed specifically for Texas.

See more Texas guides →