Disabled Veterans Exemption

State

Texas

Year

2022

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 of 70% and greater). There are four exemption brackets. Additionally, any veteran who (a) is 65 years old or older and has a disability rating of 10 percent or more, (b) is totally blind in one or both eyes, or (c) has lost the use of one or more limbs, shall qualify for a $12,000 exemption. The benefit can only be applied to only one property. Additionally, a disabled veteran with less than 100% disability rating who receives a residence homestead as a donation from a charitable organization is eligible for an exemption of a percentage of the assessed value of the homestead equal to their disability rating.

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

Age

Disability

Homeowner

Veteran

Surviving Spouse

Description of Eligibility Criteria

The applicant must be a state resident. The un-remarried surviving spouse of a veteran who is qualified for an exemption, or that 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 also qualifies. In the absence of a surviving spouse to claim the credit, a veteran's surviving children under the age of 18 may claim it instead. For a donated residence homestead, the veteran must have paid less than 50% of market value to receive the home. Un-remarried surviving spouses are eligible to continue the donated residence exemption.

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_RR22

Footnotes

Annual application is required. Applications are due on 31 April and late applications may be accepted within 2 years of the application deadline, or within 5 years of the application deadline for partially disabled veterans who received their home as a charitable donation.

Sources

Tex. Tax Code § 11.22;
Tex. Tax Code § 11.132
Tex. Tax Code § 11.43 ~11.431
Tex. Tax Code § 11.439 (in effect for 2022)
Source Constitution: 
Tex. Constitution Article VIII §2
Texas, Comptroller of Public Accounts, Residence Homestead Exemption Application, Form 50-114, (May 2022)
[https://comptroller.texas.gov/forms/50-114.pdf Accessed 09/27/2023]
View Archived Source

Texas, Comptroller of Public Accounts, Residence Homestead Exemptions, Publication 98-1070 (May 2022)
[https://comptroller.texas.gov/taxes/property-tax/docs/98-1070.pdf Accessed 09/27/2023]
View Archived Source

Texas, Comptroller of Public Accounts, Texas Property Tax Exemptions, Publication 96-1740 (May 2022)
[https://comptroller.texas.gov/taxes/property-tax/docs/96-1740.pdf Accessed 09/28/2023]
View Archived Source
Texas, Comptroller of Public Accounts, Property Tax Exemptions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/ Accessed 09/27/2023]
View Archived Source

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