Variations in Receipt of Benefit
Other Variation in Receipt of Benefits
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 with a disability rating of less than 100 percent is entitled to an exemption of a percentage of the appraised value of their homestead equal to their disability rating if the homestead was donated to them by a charitable organization at no cost to the applicant. 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. The benefit can only be applied to one property.
How is Benefit Disbursed
Exemption from assessed value
Eligible Property Type
Characteristics of Eligible Property
Only residential property is eligible for this program.
Description of Eligibility Criteria
An applicant must be a disabled veteran that is over the age of 65 with at least a 10% disability rating, that is 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 of a veteran who is qualified for an exemption, or of a disabled veteran who would have qualified for an exemption if the law had been in effect on the date the disabled veteran died, 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
Description of State Funding for Tax Loss
The state statute is silent on this.
View Archived Source
Disabled Veterans Exemption Application [https://comptroller.texas.gov/forms/50-135.pdf accessed 06/27/2018] View Archived Source