Texas Property-Tax Exemptions for Disabled Veterans
Texas offers several property-tax exemptions for qualifying disabled veterans and certain surviving spouses. The exemption and application form you use depend on the veteran’s disability rating, compensation status and the property involved.
These exemptions are not all the same. Some reduce the taxable value of one property, while the qualifying 100% disabled-veteran exemption applies to the total appraised value of the veteran’s residence homestead. Applications are submitted to the appraisal district where the property is located.
Two Important Texas Disabled-Veteran Exemptions
Partial Disabled-Veteran Exemption
Texas Tax Code Section 11.22 provides a partial exemption based on the veteran’s service-connected disability rating. It may be applied to any one property the qualifying veteran owns.
Application: Texas Form 50-135
100% Disabled-Veteran Homestead Exemption
Texas Tax Code Section 11.131 may exempt the total appraised value of a qualifying veteran’s residence homestead. This exemption only applies to the residence homestead.
Application: Texas Form 50-114
Partial Exemption Amounts by Disability Rating
Under Section 11.22, the exemption amount generally depends on the veteran’s service-connected disability rating.
| 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 |
Additional $12,000 Qualification
A disabled veteran may also qualify for a $12,000 exemption when the veteran is age 65 or older with a disability rating of at least 10%, is totally blind in one or both eyes, or has lost the use of one or more limbs. Confirm eligibility and documentation with the appraisal district.
Who May Qualify for the 100% Homestead Exemption?
According to the Texas Comptroller, a veteran may qualify when the veteran has a service-connected disability, receives 100% disability compensation from the U.S. Department of Veterans Affairs, and has either:
- A 100% disability rating; or
- A VA determination of individual unemployability.
This exemption applies only to the qualifying veteran’s residence homestead. Therefore, it does not automatically apply to every property the veteran owns.
How to Apply
Identify the Correct Exemption
Determine whether you are applying for the partial disabled-veteran exemption, the 100% residence-homestead exemption or another qualifying exemption.
Gather Your VA Documentation
Obtain current documentation showing your service-connected disability rating, compensation status or individual-unemployability determination. A driver license alone is not proof of a disability rating.
Complete the Correct Texas Form
Use Form 50-135 for the general disabled-veteran or survivor exemption under Section 11.22. Use Form 50-114 for the qualifying 100% disabled-veteran residence-homestead exemption.
Submit Everything Locally
File the application and required supporting documents with the appraisal district for the county where the property is located.
Confirm the Exemption
Keep your filing confirmation and review future appraisal and tax records. Respond promptly if the appraisal district requests additional documentation.
Filing Deadline and Late Applications
The stated deadline for these exemptions is April 30. However, Texas law allows certain disabled-veteran exemption applications to be filed after the deadline. The Texas Comptroller advises that qualifying applications under Sections 11.22 and 11.131 may be filed up to five years after the delinquency date for the property taxes.
Because eligibility and retroactive filing rules depend on the exemption and circumstances, contact the appraisal district before relying on a late-filing provision.
Frequently Asked Questions
Is the partial exemption the same as the 100% homestead exemption?
No. The partial exemption reduces the taxable value of one qualifying property. The 100% exemption applies to the total appraised value of a qualifying veteran’s residence homestead.
Which form should a disabled veteran use?
Form 50-135 is generally used for the Section 11.22 disabled-veteran or survivor exemption. Form 50-114 is generally used for the 100% disabled-veteran residence-homestead exemption under Section 11.131.
Does a VA rating of 100% automatically qualify?
The veteran must receive 100% service-connected disability compensation and have either a 100% disability rating or a VA determination of individual unemployability. The appraisal district determines eligibility.
Can a veteran receive both exemptions?
An eligible veteran may qualify for the 100% exemption on the residence homestead and a Section 11.22 exemption on another property. Confirm how the exemptions apply with the appraisal district.
Can a surviving spouse qualify?
Certain surviving spouses may qualify. Requirements can include remaining unmarried and continuing to use the qualifying property as the residence homestead. Different rules may apply after moving to another homestead.
Where can I verify the official requirements?
Review the Texas Comptroller’s Disabled Veteran FAQ and contact the appraisal district where the property is located.