Transferring Your Over 65 or Disabled Person Tax Ceiling/Freeze to a New Home

If you are age 65 or older—or disabled under Social Security disability guidelines—and you have an Over 65 or Disabled Person Residence Homestead Exemption in Texas, you may have a tax ceiling (also called a “freeze”) on your school district taxes. Some cities, counties, and the junior college district in Bexar County also offer a tax ceiling and have adopted one.

This helps limit how much you pay in property taxes to certain taxing entities for your home.

When you move to a new home, you may be able to transfer (or “port”) that tax ceiling benefit—but it’s important to understand how it works.

What Is a Tax Ceiling?

A tax ceiling limits the amount of taxes you pay on your home.

• It does not lower your home's value.
• It does not remove taxes completely.
• It simply caps (limits) how much your school & qualifying local districts' taxes can increase, to the amount you paid in the first year you received the Disabled Person or Over 65 exemptions, except for years that you improve your home - other than normal repairs or maintenance. 

Can I Transfer My Tax Ceiling?

Yes. If you qualify, you can transfer the percentage of tax savings from your old home to your new one.

This applies to:

• Homeowners age 65 or older
• Disabled homeowners (disabled under Social Security disability guidelines)
• Surviving spouses age 55 or older at spouse's time of death (if they qualify)

Important Note: You Transfer a Percentage, Not a Dollar Amount

This is the most common misunderstanding.

Please note that when you port (transfer) your ceiling percentage from your prior homestead, you are not transferring the exact tax amount you paid at your old home.
You are transferring the percentage of savings your ceiling provided.

Below is a quick example:

At your old home:

• Without the ceiling, your school taxes would have been: $2,000
• With the ceiling, you only paid: $1,000

That means your tax ceiling saved you 50%.

When you move to your new home:

• Your new school taxes are calculated at: $3,000
• You transfer your 50% savings

So instead of paying $3,000 to the ISD, you pay $1,500 to the ISD.

How Do I Transfer My Tax Ceiling?

To transfer your ceiling percentages, you must:

1. Remove your exemption from your old home
   • If you are moving from another county in Texas, contact your prior appraisal district to remove exemptions & request a Tax Ceiling Certificate for the ISD
   • If you are moving from a county outside of Texas, contact your prior appraisal district/tax assessor to remove exemptions and request confirmation  affirming removal. Transferring a tax ceiling in this case, however, would not apply.
   • If you are moving from a prior home in Bexar County, attach a request for exemption removal to your new Residence Homestead exemption application. Be sure to provide the date you moved out. 
2. Apply for a Residence Homestead Exemption and Over 65 (or Disabled Person) exemption on your new home (form 50-114).

   • Upload a copy of your Texas Driver’s License or TX ID card showing the same address as the property. 

If you prefer not to apply online, you can request a form by mail or download it at www.bcad.org under Forms. The Texas Driver’s License or TX ID card rules still apply. Then submit your form and the required supporting documentation electronically via our online contact form located at help.bcad.org, or by mail, fax, or in person using the contact information below. (Note: If you are applying as a surviving spouse, please attach a copy of your marriage certificate, death certificate for the deceased spouse, and if you are applying as surviving spouse of a Disabled Person, attach a current SSI Disability letter affirming your spouse’s disability.)

• Include your previous address on the bottom of section 1
• Check the box, in section 1, indicating you are transferring a tax limitation
• Include the date you moved into your new home on section 3
• Provide a Texas Driver’s License or ID showing your new address

When Does the Transfer Apply?

Once your new homestead exemption is approved, the tax ceiling percentage will be applied to your new home’s taxes.

Keep in Mind:

• The transfer applies automatically to school district taxes
• It may also apply automatically to city, county, or junior college taxes if those entities offer a ceiling and you remain in the same taxing unit (example: transferring a freeze percentage for City of San Antonio to the new home’s City of San Antonio taxes)
• The tax ceiling itself is not an exemption and does not reduce your property’s value

Legal Reference

This benefit is provided under Texas Property Tax Code Sections 11.26 and 11.261.

Need Help?

If you have questions about transferring your Over 65 or Disabled Person ceiling percentage, our staff is here to assist you. Please contact our office.

Contact Information:
Bexar Central Appraisal District
411 N Frio St
PO Box 830248
San Antonio, TX 78283-0248
Phone: 210-242-2432
Fax: 210-242-2454 or 210-242-2453

Help Center: help.bcad.org