· We can go back two years within the delinquency deadline of January 31st.
If you have either the Over 65 or Disabled Person exemption, the freeze will be adjusted due to the added structure or land value only in accordance with the Texas Property Tax Code, Section 11.26(b)
· Must own and occupy property
· The deceased spouse died in a year in which the deceased spouse qualified for the exemption
· The surviving spouse was 55 or older when the deceased spouse died
· The property was the residence homestead of the surviving spouse when the deceased spouse died and remains the residence homestead of the surviving spouse
· Submit a copy of the survivor’s disability benefits letter. This is a letter from SSA that says that the surviving spouse is receiving benefits as such.
· Surviving spouse retains the freeze amounts from their deceased spouse
· On our website www.wcad.org within the property search. Enter name, address, or REF ID to pull up property. Click HS exemption icon.
· On comptroller’s website https://comptroller.texas.gov/ Enter 50-114 into search.