Local option caps on city and county taxes give some Texas seniors and their surviving spouses a break but it depends on where you live.

Unlike the school tax cap for seniors the city and county tax cap applies only to municipalities and counties that adopted it since 2003 when voters added the option to the state constitution.

A senior homeowner’s city or county tax bill becomes frozen at its current amount when the resident reaches age 65.  The cap remains in effect until the resident dies; widowed spouses age 55 and older and disabled residents also qualify.

At least 244 cities have adopted the municipal tax caps.  In North Texas they include Arlington, Bartonville, Bedford, Benbrook, Colleyville, Crowley, Dalworthington Gardens, Euless, Fort Worth, (but not Dallas), Grand Prairie, Haltom City, Haslet, Hurst, Josephine, Justin, Keller, Krugerville,  Lewisville, Litle Elm, Lowry Crossing, Lucas, Mansfield, North Richland Hills, Ovilla, Pilot Point, Plano, Ponder, Princeton, Prosper, Richland Hills, Roanoke, Rockwall, Rowlett, Royse City, Sachse, Southlake, Sunnyvale, Trophy Club, Watauga, Weston and Wylie.

More than 100 counties, including Dallas and Tarrant, have also adopted tax caps.

The seniors’ tax cap is not without its detractors, however.  Texas’ over 65 population, currently about 2.4 million out of 24 million, is expected to grow more rapidly than the under 65 population as people live longer and retire here.  That puts an increasing burden on the younger population, with rate increases being the muncipalities’ and counties’ only way to make up for the lost revenue.  In effect, the cap shifts some of the property tax burden to a younger demographic.

More than 80% of all tax receipts to local Texas governments stem from property taxation. For school districts, the proportion is even higher.

At my firm, Property Tax Protest, we encourage seniors just turning 65 to protest their property taxes in May because any reduction is likely to last a lifetime (or two).