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Continuation of Tax Limitations on Homesteads of Elderly or Disabled

Texas Comptroller of Public Accounts · State program

Continues existing tax limitations for eligible elderly or disabled homeowners; no fixed dollar amount stated

Texas allows certain elderly or disabled homeowners to keep tax limitations on a replacement homestead after casualty, wind, or water damage. The replacement can still be taxed if it is larger or higher quality than the original home.

Last verified: September 3, 2026

Program details

How it works

If a residence homestead is rendered uninhabitable or unusable by a casualty or by wind or water damage, the replacement structure owned by a qualified individual or surviving spouse may continue to receive the property tax limitations allowed by Tax Code Sections 11.26 and 11.261.

What the money covers

This is a continuation of property tax limitations, not a cash payment.

Key conditions

The replacement structure may be subject to an increase in tax if:

  • The square footage of the replacement structure exceeds that of the replaced structure as it existed before the casualty or damage, or
  • The exterior of the replacement structure is of higher quality construction and composition than the replaced structure.

Eligibility note

The page does not provide an application deadline or a separate application process for this continuation on the source page.

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