Texas Disabled Veteran Property Tax Exemption: 2025 Guide

Texas offers significant property tax relief for veterans with service-connected disabilities. Depending on the nature and extent of the disability, the benefit can range from a partial reduction in taxable value to a complete exemption from property taxes on a veteran’s homestead.

Overview of the Texas Disabled Veteran Exemption

Under Texas Tax Code Section 11.22, veterans with service-connected disabilities certified by the U.S. Department of Veterans Affairs may qualify for a property tax exemption on their residence homestead.

Texas law provides two distinct tiers of benefit based on the nature of the disability rating:

• Partial exemption: Veterans with a service-connected disability rating below 100% may qualify for a partial exemption that reduces the taxable value of their homestead. The amount of the reduction depends on the disability rating category. Contact your county appraisal district for the current exemption amounts by rating category, as these figures can change when the legislature updates the law.
• Full exemption: Veterans with a 100% disability rating, or who are determined by the VA to be unemployable due to service-connected disabilities (individual unemployability), are fully exempt from property taxes on their homestead. The entire appraised value of the home is removed from taxation.

Who Qualifies?

To qualify for the Texas disabled veteran property tax exemption, you must:

• Be a veteran of the U.S. Armed Forces
• Have a service-connected disability rating certified by the U.S. Department of Veterans Affairs
• Own and occupy the property as your principal residence (for the homestead full exemption)

The partial exemption under Section 11.22 is not limited to a homestead – it may apply to any property owned by the qualifying veteran, up to the applicable exemption amount. The full 100% exemption applies specifically to the veteran’s residence homestead.

Surviving Spouse Benefits

Texas law also provides property tax protections for surviving spouses of qualifying disabled veterans. In certain circumstances, a surviving spouse may be eligible to maintain the exemption after the veteran’s death, provided they have not remarried and continue to occupy the homestead.

The rules for surviving spouse eligibility can be complex. Contact your county appraisal district to understand what documentation is required and whether you qualify.

How the Exemption Interacts With Other Exemptions

The disabled veteran exemption can interact with other Texas property tax exemptions you may already have, including the general homestead exemption. In many cases, the exemptions can be combined, though the specific rules depend on the type and level of exemption involved.

For veterans with a 100% disability rating, the full exemption typically supersedes other exemptions since the entire taxable value is already eliminated. For partial exemptions, the disabled veteran exemption amount may stack with other applicable exemptions.

How to Apply

You apply for the disabled veteran property tax exemption through your county appraisal district. You will generally need to provide:

• A completed exemption application (Form 50-135 for disabled veterans, or Form 50-114 for the homestead exemption if applying for the 100% exemption)
• Documentation from the U.S. Department of Veterans Affairs confirming your disability rating
• Proof of ownership and residence if applying for the homestead exemption

There is no single annual deadline for the disabled veteran exemption – you may apply at any time. However, the exemption generally takes effect for the tax year in which you apply, subject to appraisal district processing timelines.

Contact your local county appraisal district directly to confirm what forms and documentation are required, as requirements can vary slightly by county.

Why You Should Verify Amounts With Your Appraisal District

The specific dollar amounts for partial disability exemptions are set by Texas law and can be amended by the legislature. Rather than publishing figures that may become outdated, we recommend contacting your county appraisal district directly or visiting the Texas Comptroller’s website for the most current exemption amounts by disability rating category.

Your county appraisal district can tell you exactly what exemption amount applies to your rating, confirm your eligibility, and walk you through the application process at no cost.