Persons who are over-65 years of age or disabled persons may file for additional exemptions and a ceiling on school, county and city taxes for their residential homestead if they become 65 during the year. Over-65 persons should apply for this exemption at the appraisal district office. Over-65 persons are also eligible to defer paying the tax on their residential homestead if they wish. The taxes continue to accrue during the deferral along with an interest rate of 8% annually, but no attempt will be made to force payment during the deferral. Details and an application may be obtained from the appraisal district or the State Comptroller.