Texas Property Tax Exemption For Disabled Vets!

Header for 2016 Property Tax info graphic

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 Appraisal District to verify your tax exemption (click the blue box with your county's first letter at the bottom).

For general policy questions, contact the State Comptroller's Property Tax Question Line:
512-305-9999 (press 2, then press 1)

 

100% Disabled Vets
10-100% Disabled Vets
10-50% disabled vets over 65 years
Disabled Veteran Tax Exemption on Second Property
Frequently Asked Questions

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.

Taxable Value: (tax code)
"Taxable Value" means the amount determined by deducting from assessed value the amount of any applicable partial exemption.

 

 

100% Disabled Vets receive 100% property tax exemption with Form 50-114. Call your County Comptroller.

Sources
FAQ
Tax Code

Special forms for Harris County

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.

Download Forms:
Form 50-114
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) 

10-100% Disabled Vets may apply for the regular homestead exemption, and an additional Disabled Veteran Exemption. Requires form 50-135 AND form 50-114. Call your county Comptroller.
10-90% Disabled veterans may apply for two exemptions:

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 Exemption
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
 

Download Forms:
Form 50-135 

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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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.

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.

Download Forms:
Form 50-114
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) 

IF you are over age 65, and 10-49% disabled from the VA, you may benefit from applying for the 65+ exemption, instead of the Disabled Veteran Exemption. Please call your county Comptroller.

10-90% Disabled veterans that are over 65 may apply for three exemptions:

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. 

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. 

Disability Exemption
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

 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:
Form 50-135 
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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2. Residence Homestead Exemption

(tax code) 
FAQ - Residence Homestead Exemption 

Application for 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.

Download Forms:
Form 50-114
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:
Form 50-114
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)  

If you own more than one property, you can only get the 100% or regular homestead exemption on the home you actually live in. Your second home does qualify for the form 50-135 sliding scale exemption for $5,000-$12,000 off of the property value before tax is assessed.

Non-Primary Residence of a 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. 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.

Download Forms:
Form 50-135 
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

 

Property Tax FAQ

 

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
 Application for Residence Homestead Exemption 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
 residence homestead application 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.

Disability Exemption
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

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 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.

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.