Summary

Add Texas's statewide over-65 property tax relief, focusing on the state-mandated age-65 residence homestead school-district exemption and tracking the school tax ceiling and deferral rules as related follow-on work.

Why add this

• Texas has meaningful statewide senior homeowner property tax relief.
• It appears missing from policyengine-us.

Modeling notes

• First-pass scope should include only the statewide-mandated age-65 school-district homestead exemption.
• Optional local over-65 exemptions should stay out of scope.
• The school tax ceiling and deferral rules are real senior protections, but they are harder because they depend on prior-year and school-tax-specific mechanics.

Likely inputs

• age
• homeownership / residence homestead status
• assessed_property_value
• real_estate_taxes
• school-tax-specific liability if the ceiling is modeled directly

Sources

• https://comptroller.texas.gov/taxes/property-tax/exemptions/
• https://comptroller.texas.gov/taxes/property-tax/docs/98-467.pdf
• https://comptroller.texas.gov/taxes/property-tax/pay/options.php
• https://my.aarpfoundation.org/property-taxes/taxpayer-states/texas/