Elderly or Disabled Homeowners May Defer Property Taxes

Texans aged 65 or older or who are disabled may postpone paying delinquent and current property taxes on their homes. They may take advantage of a tax option called “tax deferral” by signing an affidavit at the Shelby County Appraisal District.

This special form of tax relief also halts a lawsuit filed to collect delinquent property taxes on an older or disabled Texan’s home, according to Robert N. Pigg, chief appraiser of the Shelby County Appraisal District. “To stop a delinquent tax suit,” Mr. Pigg said, “the over-65 homeowner files the deferral affidavit with the court in which the suit is pending.”

“If the affidavit is on file, an older homeowner or one who is disabled cannot lose a homestead because of delinquent taxes,” Mr. Pigg said.

Mr. Pigg stressed that the tax deferral only postpones paying delinquent taxes on the home; it does not cancel them. During the deferral time, taxes and interest of 8 percent per year continue to add up. He said, “When the qualified homeowner no longer owns and lives in the home, the taxes become due. If the taxes are not paid, taxing units can then sue to collect all the deferred taxes and interest.”

There is no penalty on the delinquent taxes during the deferral time. However, filing the deferral affidavit will not forgive penalties that were already due. Also, if the taxes remain delinquent more than 90 days after the deferral ends, a taxing unit may charge an added penalty if the account goes to a delinquent tax attorney.

Tax deferral forms are available at the appraisal district office. “The homeowner should fill out the form and have the signature witnessed by a notary public,” Mr. Pigg said. For more information, taxpayers may contact the Shelby County Appraisal District, 724 Shelbyville Street, Center, Texas 75935 or call (936) 598-6171.