If you are a homeowner age 65 or over or disabled, you can stop a judgment or tax sale, or defer (postpone) paying delinquent property taxes on your homestead for as long as you own it and live in it. To postpone your tax payments, file a tax deferral affidavit with your appraisal district. The deferral applies to delinquent property taxes for all of the taxing units that tax your home.

You should be aware that a tax deferral only postpones payments, it does not cancel them. Interest will be added at the rate of 8% annually. Once you no longer own your home or live in it, all the taxes, pre-deferral penalties and interest, together with the 8% deferral interest become due after 180 days. If the taxes remain unpaid, regular penalties and interest accrue and the taxing units may proceed with a lawsuit to collect delinquent taxes through a tax sale.

Tax Deferral Affidavit Over-65 Homestead or Disabled Homeowner Form