Denton County approved May 14 a property tax limitation for seniors and people with disabilities that is effective immediately. The move allows those who qualify to seek a tax limitation on their property to create a tax ceiling. The following year, if property values were to increase, the ceiling of current property taxes would be set to the lower amount of the two calculations. The individual would not have to pay property tax on the difference between the “ceiling” amount and a new appraised amount. “While there’s been some welcomed tax reform proposed in Austin, we are providing real tax relief to our seniors and disabled,” Denton County Judge Andy Eads said in a news release. This move on behalf of seniors and people with disabilities is in addition to a current exemption for people 65 and older of $55,000 and $15,000 for people with disabilities, according to the release. “We’ve routinely lowered the county’s tax rate and will continue to do so,” Precinct 3 Commissioner Bobbie Mitchell said, adding the county currently has the lowest tax rate of the past five years. The county expects to see any loss in revenue from the tax limitation made up in new property construction.