TP sold homestead in Hays in 2016 and re bought a homestead in Hays in 2016.

He was over 65 and had school tax freeze on the old Hays home
He filed over 65 exemption for new Hays home in 2016 but Hays did not port over his
school tax freeze to his new home.

He has overpaid his school taxes by cumulative 10K. How many years back does Hays owe him in refunds?

The over 65 freeze doesn't carry over. If you sell your house and buy another one, you start all over. It will be appraised at current value, taxed on that value and then frozen for future years.

Quote:

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A percentage of the school district tax ceiling may be transferred.
The ceiling on the new homestead would be calculated to give you the same percentage of tax paid as the ceiling on the original homestead. For example, if you currently have a tax ceiling of $100, but would pay $400 without the ceiling, the percentage of tax paid is 25 percent. If you move to another home and the taxes on the new homestead would normally be $1,000 in the first year, the new tax ceiling would be $250, or 25 percent of $1,000.
To transfer the school district tax ceiling, you may request a certificate from the chief appraiser in the last appraisal district in which you received the tax ceiling. You present the transfer certificate to the chief appraiser in the appraisal district where the new homestead is located when you apply for homestead exemptions on the new home.

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The tax freeze does transfers to new home