State
Texas
Year
2018
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 during 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. An individual receiving the exemption as a surviving spouse cannot also receive an exemption as a surviving child and vice versa. 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 a 100% total disability rating due to a service-connected disability 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
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 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 has lost the use of one or more limbs. 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.
Record ID
TX103_RR18
Footnotes
Sources
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 10/11/2018]
View Archived Source
Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption, (2018)
[https://comptroller.texas.gov/forms/50-135.pdf accessed 10/11/2018]
View Archived Source