Disabled Veterans Exemption

State

Texas

Year

2014

Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Based on a veteran's disability rating, the individual is eligible for an exemption ranging from $5,000 (a rating from 10-29%) to $12,000 (a rating 70% and greater). There are four exemption brackets. If a veteran dies in active duty then the individual's spouse is eligible for a $5,000 exemption. In addition, any unmarried children under 18 are eligible for a $5,000 exemption for all children combined. If more than one child is eligible then the exemption for each child equals $5,000 divided by the number of eligible children. A disabled veteran who receives from the United States Department of Veterans Affairs 100% disability compensation due to a service-connected disability and a rating of 100% disabled or of individual unemployability is entitled to an exemption from taxation of the total appraised value of the veteran's residence homestead.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Active Military

Age

Disability

Homeowner

Veteran

Surviving Spouse

Description of Eligibility Criteria

An applicant must have a disability rating of at least 10%. Disabled veterans that are over the age of 65 with at least a 10% disability rating, that are blind in one or both eyes, or that have lost the use of one or more limbs are eligible for the maximum exemption. Unremarried, surviving spouses are also eligible as are the veteran's surviving children under the age of 18.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

TX103_RR14

Footnotes

Applicants must be a resident of the state.

Sources

Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131 (in effect for 2014)
Source Constitution: 
Tex. Constitution Article VIII §2

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