Disabled Veterans Exemption

Texas

2019

Other Variation in Receipt of Benefits

Exemption

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.

Exemption from assessed value

Residential

Only residential property is eligible for this program.

Age

Disability

Homeowner

Veteran

Surviving Spouse

An applicant must be a disabled veteran that is over the age of 65 with at least a 10% disability rating, or who is blind in one or both eyes, or who 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 government is unable to exercise an option

No local option regarding program features

Local government covers all of its tax loss

The state statute is silent on this.

TX103_RR19