These guidelines are set forth by the State Comptroller, but are administered by each County Appraisal District. Administration of rules and may vary considerably by county.
Please contact your local Appraisal District to verify your tax exemption.
For general policy questions, contact the State Comptroller's Property Tax Question Line: 512-305-9999 (press 2, then press 1)
(As listed on form 50-114, please consult form to verify documents needed)
FINE PRINT:
Comptroller's: FAQ • Tax Code • 100% Disabled Veteran & Surviving Spouse of 100% Disabled Veteran
Tax Code Section 11.131 requires an exemption of the total appraised value of homesteads of Texas veterans who received 100 percent compensation from the U.S. Department of Veterans Affairs due to a 100 percent disability rating or determination of individual unemployability by the U.S. Department of Veterans Affairs.
10-90% Disabled veterans (and their surviving family) may apply for two different exemptions-
(Please note each county determines which exemptions may be combined, this may not apply in all counties, contact your Apprasal District to verify)
For: Disabled Veteran Exemption (10-90%) -OR- Surviving Spouse/child of Deceased Disabled Veteran -OR- Surviving Spouse/child of Armed Service Member who died on Active Duty
Supporting Documents: (listed on form 50-135 above, please consult form to verify documents needed)
Supporting Documents: (listed on form 50-114 above, please consult form to verify documents needed)
FINE PRINT:
1. Disabled Veteran Exemption
What is the amount of the disabled veteran's exemption?
The exemption amount that a qualified disabled veteran receives depends on the veteran's disability rating from the branch of the armed service.
| Disability Rating | Exemption Amount Up To |
|---|---|
| 10% to 29% | $5,000 from the property's value |
| 30% to 49% | $7,500 from the property's value |
| 50% to 69% | $10,000 from the property's value |
| 70% to 100% | $12,000 from the property's value |
2. Residence Homestead Exemption
These guidelines are set forth by the State Comptroller, but are administered by each County Appraisal District.
Administration of rules and can vary considerably by county.
Please contact your local apprasal district to verify your tax exemption.
FAQ - Residence Homestead Exemption
Tax Code Section 11.13(b) requires school districts to offer a $25,000 exemption on residence homesteads and Tax Code Section 11.13(n) allows any taxing unit the option to decide locally to offer a separate residence homestead exemption of up to 20 percent of a property’s appraised value. The local option exemption cannot be less than $5,000. Tax Code Section 11.13(a) requires counties that collect farm-to-market or flood control taxes to offer a $3,000 residence homestead exemption.
There are no specific qualifications for the general homestead exemption other than the owner has an ownership interest in the property and uses the property as the owner’s principal residence. An applicant is required to state that he or she does not claim an exemption on another residence homestead in or outside of Texas.
10-90% Disabled veterans that are over 65 may apply for three exemptions:
|
1. Disabled Veteran Exemption Tax Code Section 11.131 entitles a disabled veteran who receives 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability to a total property tax exemption on the veteran’s residence homestead. This exemption extends to a surviving spouse who was married to a disabled veteran who qualified or would have qualified for this exemption if it has been in effect at the time of the veteran’s death provided:
Tax Code Section 11.133 entitles a surviving spouse of a member of the U.S. armed services killed in action to a total property tax exemption on his or her residence homestead if the surviving spouse has not remarried since the death of the armed services member. What is the deadline for filing? What is the amount of the disabled veteran's exemption?
A disabled veteran may also qualify for an exemption of $12,000 of the assessed value of the property if the veteran is age 65 or older with a disability rating of at least 10 percent; totally blind in one or both eyes; or has lost use of one or more limbs. May I file for a disabled veteran's exemption after the deadline has passed? If my spouse died while serving in the United States military, do I qualify for an exemption? Download Forms: Supporting Documents: (listed on form 50-135 above, please consult form to verify documents needed) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
||||||||||
| 2. Residence Homestead Exemption
(tax code) Tax Code Section 11.13(b) requires school districts to offer a $25,000 exemption on residence homesteads and Tax Code Section 11.13(n) allows any taxing unit the option to decide locally to offer a separate residence homestead exemption of up to 20 percent of a property’s appraised value. The local option exemption cannot be less than $5,000. Tax Code Section 11.13(a) requires counties that collect farm-to-market or flood control taxes to offer a $3,000 residence homestead exemption. Download Forms: Supporting Documents: (listed on form 50-114 above, please consult form to verify documents needed) |
||||||||||
|
3. For persons age 65 or older or disabled Download Forms: Supporting Documents: (listed on form 50-114 above, please consult form to verify documents needed) |
If you qualify as a 100% Disabled Veteran, you will be interested in the answers to the most commonly asked questions below.
Q. What are the qualifications for this exemption?
To get this exemption, you must fill out Form 11.13, checking the box for 100% Disabled Veterans Exemption, as well as all boxes that apply to you. You must attach documentation as well. You may attach a copy of your award letter, a “VA tax letter,” or another document from the United States Department of Veterans Affairs showing 100% disability compensation due to a service-connected disability and a rating of 100% disability or of individual unemployability. The documents you attach must be current documents.
Q. How much of my home’s value will it exempt?
If you qualify, your home will be totally exempt from property taxes in all jurisdictions, regardless of the home’s value. If you co-own the home with someone other than your spouse, your share of the home’s value will be exempted.
Q. I already have a homestead exemption. Do I need to apply for the 100% Disabled Veteran Homestead Exemption?
Yes. This exemption is not given automatically.
Q. I just qualified for the disabled veteran’s exemption. Why do I need to send you my documentation for this exemption?
Qualifications for the 100% Disabled Veteran Homestead Exemption differ from those for the prior disabled veteran’s exemption. In particular, you must show that you actually receive 100% disability compensation for a service-connected disability, and have a rating of 100% disability or individual unemployability.
Q. When is the new homestead exemption effective?
If you apply and qualify for the current tax year as well as the prior tax year, you will be granted the 100% Disabled Veteran Homestead Exemption for both years. Effective January 1, 2012, you may receive this exemption for the applicable portion of the year immediately upon qualification. (This applies to 2012 forward; not to prior years).
Q. I bought my home after January 1, 2011. Will I get the new exemption for part of 2011?
No. The exemption will take effect for the 2012 year if you didn’t own your home on January 1, 2011.
Q. My disability rating is actually 50%, but because I am over 65, I receive the maximum disability exemption. Do I qualify for the new homestead exemption?
No. You must be 100% disabled or have a rating of individual unemployability to qualify for the 100% Disabled Veteran Homestead Exemption. You must also be receiving 100% disability compensation from the VA. If the VA reduces or changes either of these ratings, it is your responsibility to notify the appraisal district in writing.
Q. If something happens to me, will the new homestead exemption pass to my spouse or children?
Your surviving spouse, married to you and living at the same residence, may qualify to continue this exemption.
Q. I owe delinquent taxes on my home for years before 2011. Will the new exemption affect those?
No. The exemption will apply for 2011 forward. It does not affect prior years.
Q. I am in a hospital or nursing home. Can I still get the new exemption?
Yes, as long as you intend to return to the home when you are able.
Q. My spouse and I own our home together. How is this homestead exemption calculated?
If the home is community property, it is calculated as if you owned 100% of the home. If the home is not community property, the exemption is prorated in proportion to the value of your interest.
Q. I have a mortgage on the home. Can I still get the new homestead exemption?
Yes.
Q. I don’t currently have a homestead exemption. Do I need to apply for the regular homestead exemption in addition to this one?
You should also apply for the regular homestead exemption. This will ensure that you receive the maximum benefits of the regular exemption should your qualification for the new exemption change.
Q. I have recently turned 65. Should I apply for the over-65 homestead exemption in addition to the new exemption?
Yes, for the same reasons given above.
Q. How much of my home’s value will the new exemption exempt?
Your home will be totally exempt from property taxes.
Q. I meet all of the qualifications for this exemption. I currently apply the $12,000 regular disabled veteran’s exemption to my home. When I get the 100% Disabled Veteran Homestead Exemption, what happens to the other exemption?
This exemption will exempt all of the value of your home. Consequently, the $12,000 disabled veteran’s exemption will have no effect. If you own other taxable property (such as a vacation home or business), you should file a new application with the appraisal district and designate the $12,000 exemption as applying to the other property.
Q. Will I have to reapply every year for the 100% Disabled Veteran Homestead Exemption?
No. Once your exemption is granted, you will not have to reapply unless the chief appraiser requires you to do so in writing.
Q. I already have a disability homestead exemption on my home. What is the difference between that one and this one?
The existing disability homestead exemption has different requirements and benefits. For that exemption, you must meet the Social Security Administration’s definition of disabled, which is not necessarily the same as that used by the VA or your branch of the military. The benefits are also different. Only school districts are required to provide a disability homestead exemption, though many other taxing entities do. The 100% Disabled Veteran Homestead Exemption will apply to all taxing units and will exempt the total value of your home.
Q. Can I apply this exemption to my main home and get the general homestead exemption on my vacation home?
No. Both exemptions apply only to the home that is your principal residence. You can, however, apply the prior disabled veteran’s exemption to your vacation home.
Q. How do I get documentation of my status from the VA?
You can contact the VA at 1-800-827-1000. Their website is at www.va.gov.
Are you a disabled veteran or survivor? You may qualify for a property tax exemption if you are either (1) a veteran who was disabled while serving with the U.S. armed forces or (2) the surviving spouse or child (under 18 years of age and unmarried) of a disabled veteran or of a member of the armed forces who was killed while on active duty. You must be a Texas resident.
An Application for Disabled Veteran's or Survivor's Exemption can be found at the Forms Page under the Residential Exemption Section (11-22). Click Here
To establish eligibility, you must have documents from either the Veterans' Administration or the branch of the armed forces that shows the percentage of your service-related disability. Your disability rating must be at least 10 percent.
If you are a surviving spouse or child, you must have the veteran's disability records. You may need other documents such as proof of marriage or age.
Currently, the exemption ranges from $5,000 to $12,000, depending on the extent of the disability. This exemption is not only for a home -- you can apply it to any property you own on January 1, such as to a truck used for business purposes. However, you may pick only one property to receive this exemption. The appropriate exemption amount will be deducted from the appraised value of the property to which you want the exemption applied.
The disabled veterans' exemption is different from a disabled homeowner's exemption, and disabled veterans do not necessarily qualify for the latter type exemption.
This chart outlines disabled veterans' exemptions effective January 1, 2008:
| Description | $ Amount of Exemption |
|---|---|
| Disability Rating of 10 - 29% | 5,000 |
| Disability Rating of 30 - 49% | 7,500 |
| Disability Rating of 50 - 69% | 10,000 |
| Disability Rating of 70 - 100% | 12,000 |
| 65 years of age and disabled at least 10%, or blind, or paraplegic, or having lost one or both limbs | 12,000 |
| Surviving spouse or children of a deceased disabled veteran | 5,000 |
If you have a disability rating of 100% or individual unemployability, you should also consider the 100% disabled veterans' homestead exemption. You can find information about it here.
Assessed Value: (tax code)
"Assessed Value" means, for the purposes of assessment of property for taxation, the amount determined by multiplying the appraised value by the applicable assessment ratio, but, for the purposes of determining the debt limitation imposed by Article III, Section 52, of the Texas Constitution, shall mean the market value of the property recorded by the chief appraiser.
Child: (tax code)
"Child" includes an adopted child or a child born out of wedlock whose paternity has been admitted or has been established in a legal action.
Disability Rating: (tax code)
"Disability rating" means a veteran's percentage of disability as certified by the Veterans' Administration or its successor or the branch of the armed services in which the veteran served.
Disabled Veteran: (tax code)
"Disabled veteran" means a veteran of the armed services of the United States who is classified as disabled by the Veterans' Administration or its successor or the branch of the armed services in which the veteran served and whose disability is service-connected.
Partial Exemption: (tax code)
"Partial Exemption" means an exemption of part of the value of taxable property.
Residence Homestead: (tax code)
"Residence homestead" means a structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed 20 acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership) that:
(A) is owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
(B) is designed or adapted for human residence;
(C) is used as a residence; and
(D) is occupied as the individual's principal residence by an owner, by an owner's surviving spouse who has a life estate in the property, or, for property owned through a beneficial interest in a qualifying trust, by a trustor or beneficiary of the trust who qualifies for the exemption.
Surviving Spouse: (tax code)
"Surviving spouse" means the individual who was married to a disabled veteran at the time of the veteran's death.
Taxable Value: (tax code)
"Taxable Value" means the amount determined by deducting from assessed value the amount of any applicable partial exemption.
100% Disabled Veterans and Surviving Spouses
Tax Code Section 11.131 requires an exemption of the total appraised value of homesteads of Texas veterans who received 100 percent compensation from the U.S. Department of Veterans Affairs due to a 100 percent disability rating or determination of individual unemployability by the U.S. Department of Veterans Affairs. Can this (100%) exemption be applied to all properties owned by a veteran who qualifies? In order to qualify for this exemption, do you have to be receiving a 100 percent disability rating and receiving 100 percent service connected disability compensation? To qualify for this exemption does a veteran have to be both unemployable and have a service connected disability rating of 100 percent? When do you have to apply for this exemption? You may download and print the If you become eligible for the 100 percent disabled veteran residence homestead exemption in the middle of a tax year, does the exemption apply to that tax year? If a 100 percent disabled veteran moves to a different residence homestead in the middle of a tax year, what happens to the exemption on the previous residence? If a 100 percent disabled veteran moves to a different residence homestead in the middle of a tax year, when does the exemption apply to the new residence? A Who qualifies for the exemption for the surviving spouse of 100 percent disabled veterans?
Does a surviving spouse qualify for an exemption if he or she remarries? How much is the exemption? If a surviving spouse qualifies for the exemption and then moves to a new residence homestead, can the surviving spouse get an exemption on that homestead? |
|
Disabled Veterans and Surviving Spouses Exemptions Frequently Asked QuestionsHow do I qualify for the 100 percent disabled veteran's residence homestead exemption?
What is the deadline for filing for a homestead exemption? Is the disabled veteran's exemption the same as the disabled person's exemption? What is the amount of the disabled veteran's exemption?
A disabled veteran may also qualify for an exemption of $12,000 of the assessed value of the property if the veteran is age 65 or older with a disability rating of at least 10 percent; totally blind in one or both eyes; or has lost use of one or more limbs. May I file for a disabled veteran's exemption after the deadline has passed? To file for a disabled veteran's exemption, you must complete the If my house was donated by a charitable organization am I still eligible for the disabled veteran’s exemption? If my spouse died while serving in the United States military, do I qualify for an exemption? |
Definitions:
Assessed Value: (tax code)
"Assessed Value" means, for the purposes of assessment of property for taxation, the amount determined by multiplying the appraised value by the applicable assessment ratio, but, for the purposes of determining the debt limitation imposed by Article III, Section 52, of the Texas Constitution, shall mean the market value of the property recorded by the chief appraiser.
Child: (tax code)
"Child" includes an adopted child or a child born out of wedlock whose paternity has been admitted or has been established in a legal action.
Disability Rating: (tax code)
"Disability rating" means a veteran's percentage of disability as certified by the Veterans' Administration or its successor or the branch of the armed services in which the veteran served.
Disabled Veteran: (tax code)
"Disabled veteran" means a veteran of the armed services of the United States who is classified as disabled by the Veterans' Administration or its successor or the branch of the armed services in which the veteran served and whose disability is service-connected.
Partial Exemption: (tax code)
"Partial Exemption" means an exemption of part of the value of taxable property.
Residence Homestead: (tax code)
"Residence homestead" means a structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed 20 acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership) that:
(A) is owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
(B) is designed or adapted for human residence;
(C) is used as a residence; and
(D) is occupied as the individual's principal residence by an owner, by an owner's surviving spouse who has a life estate in the property, or, for property owned through a beneficial interest in a qualifying trust, by a trustor or beneficiary of the trust who qualifies for the exemption.
Surviving Spouse: (tax code)
"Surviving spouse" means the individual who was married to a disabled veteran at the time of the veteran's death."Surviving spouse" means the individual who was married to a disabled veteran at the time of the veteran's death.
Taxable Value: (tax code)
"Taxable Value" means the amount determined by deducting from assessed value the amount of any applicable partial exemption.