1. Disabled Veteran Exemption Tax Code Section 11.22 provides partial exemptions for any property owned by disabled veterans and surviving spouses and children of deceased disabled veterans and Tax Code Section 11.132 provides a partial exemption for residence homesteads donated to disabled veterans by charitable organizations that also extends to surviving spouses who have not remarried. The amount of exemption is deter­mined according to percentage of service-connected disability. More information on the amount of the exemption can be found in the FAQ- Disabled Veterans 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:

• the surviving spouse has not remarried;
• the property was the residence homestead of the surviving spouse when the veteran died and;
• the property remains the residence homestead of the surviving spouse.

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? You may file for any homestead exemption up to one year after the delinquency date. The delinquency date is normally February 1st. If you are age 65 or older or disabled, you qualify for the exemption on the date you become age 65 or become disabled. To receive the exemption for that year, age 65 or older or disabled homeowners must apply for the exemption no later than one year from the date you qualify or one year after the delinquency date, whichever is later. If you miss the deadline you may apply for the following year.

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. 

 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? Yes. The deadline for filing for a disabled veteran's exemption is between January 1 and April 30 of the tax year. However, you may file for a disabled veteran's exemption up to one year from the delinquency date. To file for a disabled veteran's exemption, you must complete the Application for Disabled Veteran's or Survivor's Exemptions form and submit it to the appraisal district in which the property is located.

If my spouse died while serving in the United States military, do I qualify for an exemption? A surviving spouse of a member of the U.S. armed services killed in action is allowed a total property tax exemption on his or her residence homestead of if the surviving spouse has not remarried since the death of the armed services member.

Download Forms:   For: Disabled Veteran Exemption (10-90%) • Surviving Spouse/child of Deceased Disabled Veteran • 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) Form 50-135- complete and notarized VA Disability Letter showing % VA disability ID with address matching residence homestead (may be waived in some circumstances, see form) 

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(tax code)  FAQ - Residence Homestead Exemption  Application for Residence Homestead Exemption

Download Forms: for: 100% Disabled Veterans • General Homestead Exemption • Age 65 or Older Exemption • Surviving Spouse of person 65 or Older

Supporting Documents: (listed on form 50-114 above, please consult form to verify documents needed) Form 50-114- complete and notarized VA Disability Letter showing 100% VA disability ID with address matching residence homestead (may be waived in some circumstances, see form) 

3. For persons age 65 or older or disabled For persons age 65 or older or disabled, Tax Code Section 11.13(c) requires school districts to offer an additional $10,000 residence homestead exemption and Tax Code Section 11.13(d) allows any taxing unit the option to decide locally to offer a separate residence homestead exemption. This local option exemption cannot be less than $3,000. To qualify for the age 65 or older local option exemption, the owner must be age 65 or older and live in the house. If the age 65 or older homeowner dies, the surviving spouse may continue to receive the local option exemption if the surviving spouse is age 55 or older at the time of death and lives in and owns the home and applies for the exemption. A disabled person must meet the definition of disabled for the purpose of receiving disability insurance benefits under the Federal Old-Age, Survivors and Disability Insurance Act. A person who qualifies as both age 65 or older and disabled does not qualify for both, but must choose which exemption to claim.  

Download Forms: for: 100% Disabled Veterans • General Homestead Exemption • Age 65 or Older Exemption • Surviving Spouse of person 65 or Older

Supporting Documents: (listed on form 50-114 above, please consult form to verify documents needed) Form 50-114- complete and notarized VA Disability Letter showing 100% VA disability ID with address matching residence homestead (may be waived in some circumstances, see form)  

Non-Primary Residence of a 100% Disabled Veteran:

Tax Code Source

A disabled veteran who owns property other than a residence homestead may apply for a different disabled veteran’s exemption under Tax Code Section 11.22 that is applied according to the veteran’s disability rating of 10 percent or higher. An eligible disabled veteran may receive both exemptions.

Download Forms:   For: Disabled Veteran Exemption (10-100%) • Surviving Spouse/child of Deceased Disabled Veteran • 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) Form 50-135- complete and notarized VA Disability Letter showing % VA disability

100% Disabled Veterans and Surviving Spouses Frequently Asked Questions

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? No, this exemption can only be applied to a residence homestead of a disabled veteran. A disabled veteran who owns property other than a residence homestead may apply for a different disabled veteran’s exemption. This exemption is allowed by Tax Code Section 11.22 and is applied according to the veteran’s disability rating of 10 percent or higher. An eligible disabled veteran may receive both exemptions.

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? Yes, a disabled veteran with a service connected disability receiving 100 percent disability compensation and with a disability rating of 100 percent (or determination of individual unemployability) would be eligible for this exemption.

To qualify for this exemption does a veteran have to be both unemployable and have a service connected disability rating of 100 percent? No, a disabled veteran who has a service connected disability and is receiving 100 percent disability compensation would be eligible for this exemption if he or she is either 100 percent disabled or is unemployable.

When do you have to apply for this exemption? You must make application to your local appraisal district between January 1 and April 30.

You may download and print the  from the Comptroller’s website.

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? A person who qualifies for the exemption after January 1 of a tax year may receive the exemption immediately on qualification for the applicable portion of 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 an exemption that applied to a residence homestead on Jan. 1 ends during the year, tax is due on the homestead for the portion of the year after the date the exemption ends.

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? The exemption starts immediately when the 100 percent disabled veteran purchases the new residence homestead. The tax due for that tax year is the amount due for the portion of the year before the exemption started.

A  must be filed with the appraisal district in which the new residence homestead is located.

Who qualifies for the exemption for the surviving spouse of 100 percent disabled veterans? Surviving spouses of veterans who qualified for this exemption or who would have qualified for this exemption if it had been in effect at the time of the veteran’s death are eligible if:

• the surviving spouse has not remarried;
• the property was the surviving spouse’s residence homestead at the time of the veteran’s death; and
• the property remains the surviving spouse’s residence homestead.

Does a surviving spouse qualify for an exemption if he or she remarries? No. A surviving spouse does NOT qualify if the surviving spouse has remarried since the death of the disabled veteran.

How much is the exemption? The total appraised value of the same property to which the disabled veteran's exemption applied.

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? A surviving spouse can receive an exemption on a subsequent homestead if he or she has not remarried since the death of the disabled veteran; however, the amount of the exemption is the dollar amount of the exemption from taxation of the former homestead in the last year the surviving spouse received the exemption.

Disabled Veterans and Surviving Spouses Exemptions 

Frequently Asked Questions

How do I qualify for the 100 percent disabled veteran's residence homestead exemption? You can find out if you qualify and how to apply for the exemption in the 100 Percent Disabled Veterans FAQ.

What is the deadline for filing for a homestead exemption? You may file for any homestead exemption up to one year after the delinquency date. The delinquency date is normally February 1st. If you are age 65 or older or disabled, you qualify for the exemption on the date you become age 65 or become disabled. To receive the exemption for that year, age 65 or older or disabled homeowners must apply for the exemption no later than one year from the date you qualify or one year after the delinquency date, whichever is later. If you miss the deadline you may apply for the following year.

Is the disabled veteran's exemption the same as the disabled person's exemption? No. To receive a disabled veteran exemption, you must either be a veteran who was disabled while serving with the U.S. armed forces or the surviving spouse or child (under age 18 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 veteran of the United States armed forces who is classified as disabled by the Veteran’s Administration or the armed services branch in which you served and have a service-connected disability. The disabled veteran must be a Texas resident and must choose one property to receive the 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.

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? Yes. The deadline for filing for a disabled veteran's exemption is between January 1 and April 30 of the tax year. However, you may file for a disabled veteran's exemption up to one year from the delinquency date.

To file for a disabled veteran's exemption, you must complete the  form and submit it to the appraisal district in which the property is located.

If my house was donated by a charitable organization am I still eligible for the disabled veteran’s exemption? A disabled veteran is allowed an exemption equal to his or her disability rating (if rating less than 100 percent) on residence homestead donated by charitable organization. The same percentage exemption extends to the surviving spouse, if the surviving spouse has not remarried, the property was the surviving spouse’s homestead when the disabled veteran died and remains his or her residence homestead.

If my spouse died while serving in the United States military, do I qualify for an exemption? A surviving spouse of a member of the U.S. armed services killed in action is allowed a total property tax exemption on his or her residence homestead of if the surviving spouse has not remarried since the death of the armed services member.