Texas law allows certain homeowners to postpone paying current and delinquent property taxes on their homestead by filing a tax deferral affidavit (TDA) with the appraisal district.
A property tax deferral does not cancel property taxes. Instead, it postpones payment of the taxes and allows eligible homeowners to remain in their homes without the immediate threat of losing their primary residence homestead because of delinquent property taxes.
Who May Qualify for a Tax Deferral?
A homeowner may qualify to defer property taxes on their homestead if they are:
Age 65 or older;
Disabled, as defined by Tax Code Section 11.13(m);
A qualified disabled veteran, or the veteran's unmarried surviving spouse;
The service member's unmarried child under age 18, if no surviving spouse
Eligibility requirements apply, and homeowners must file the tax deferral affidavit with the appropriate appraisal district. Please note that while a qualifying Over 65 exemption may be added at any time during the year in which a property owner turns 65, a tax deferral affidavit cannot be signed and notarized until the applicant has actually reached age 65.
What Happens After an Affidavit Is Filed?
Once a qualifying tax deferral affidavit is properly signed, notarized, and filed, the homeowner may defer delinquent property taxes on the homestead.
The deferred taxes are:
Not canceled;
Accumulated with 5 percent interest per year; and
Generally deferred as long as the homeowner continues to own and occupy the home as their residence.
Protection From Tax Collection and Foreclosure
A tax deferral can provide important protection for an eligible homeowner who is unable to pay property taxes immediately.
Once the affidavit is filed:
A pending sale to foreclose on the homestead's tax lien will cease.
A taxing unit cannot start or continue a lawsuit to collect delinquent property taxes.
No penalties accrue on delinquent taxes during the deferral period.
However, a tax deferral does not cancel penalties that were already due before the deferral began. Homeowners considering a tax deferral should understand that the program postpones the tax obligation; it does not eliminate the underlying debt.
What Happens to Deferred Taxes After the Homeowner Dies?
If the homeowner leaves a qualifying surviving spouse, the tax deferral may continue for the surviving spouse if the requirements of Texas Tax Code Section 33.06(f) are met. Generally, the surviving spouse must have been at least 55 years or older when the qualifying homeowner died, and the property must have been the residence homestead of both spouses as required by law.
If there is no qualifying surviving spouse, or if the surviving spouse does not meet the requirements to continue the deferral, the deferred taxes become subject to collection under the applicable law. The same is true when a surviving spouse who has continued the deferral later stops owning and occupying the property as their residence homestead.
Under Section 33.06(f), when a qualifying surviving spouse no longer owns and occupies the property as a residence homestead, the deferral continues until the 181st day after the taxing unit’s collector delivers a notice of delinquency. This generally provides approximately 180 days for the deferred taxes to be addressed before the taxing unit may take collection or foreclosure action allowed by law.
Heirs or other individuals who receive ownership of the property should contact the appropriate Tax Assessor-Collector’s office to determine the total amount of deferred taxes, interest, and any applicable penalties and to discuss payment arrangements within the applicable time period.
How Do I Apply for a Property Tax Deferral?
Eligible homeowners must file a tax deferral affidavit (TDA) with the Bexar Central Appraisal District. To apply, you may request a form be mailed or download form 50-126 from the Bexar Appraisal district website, www.bcad.org under Forms. Once completed and notarized, the form may be submitted electronically through our online contact center located at help.bcad.org. You may also apply in person at the Bexar Central Appraisal District where the staff can notarize the form for you, free of charge.
If submitting your Tax Deferral Affidavit by mail, fax, or in person, please use the contact information below.
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
This information is provided as a general overview of property tax deferral under Texas law. Eligibility and the application of the law may depend on an individual's specific circumstances. Please contact the Bexar Appraisal District for additional information.
Comments
0 comments
Article is closed for comments.