Tax Code Section 11.131 requires an exemption of the total appraised value of homesteads of Texas veterans who received 100 percent compensation from the U.S. Department of Veterans Affairs due to a 100 percent disability rating or determination of individual unemployability by the U.S. Department of Veterans Affairs.
No, this exemption can only be applied to a residence homestead of a disabled veteran.
A disabled veteran who owns property other than a residence homestead may apply for a different disabled veteran’s exemption under Tax Code Section 11.22 that is applied according to the veteran’s disability rating of 10 percent or higher. An eligible disabled veteran may receive both exemptions.
Yes, a disabled veteran with a service connected disability receiving 100 percent disability compensation and with a disability rating of 100 percent (or determination of individual unemployability) would be eligible for this exemption.
No, a disabled veteran who has a service connected disability and is receiving 100 percent disability compensation would be eligible for this exemption if he or she is either 100 percent disabled or is unemployable.
You must make application to your local appraisal district between Jan. 1 and April 30. You may download and print Form 50-114, Application for Residence Homestead Exemption from the Comptroller’s website.
A person who qualifies for the exemption after Jan. 1 of a tax year may receive the exemption immediately on qualification for the applicable portion of that tax year.
If an exemption that applied to a residence homestead on Jan. 1 ends during the year, tax is due on the homestead for the portion of the year after the date the exemption ends.
The exemption starts immediately when the 100 percent disabled veteran purchases the new residence homestead. The tax due for that tax year is the amount due for the portion of the year before the exemption started. A Form 50-114, Residence Homestead Application must be filed with the appraisal district in which the new residence homestead is located.
Surviving spouses of veterans who qualified for this exemption or who would have qualified for this exemption if it had been in effect at the time of the veteran's death are eligible if:
No. A surviving spouse does NOT qualify if the surviving spouse has remarried since the death of the disabled veteran.
The total appraised value of the same property to which the disabled veteran's exemption applied.
A surviving spouse can receive an exemption on a subsequent homestead if he or she has not remarried since the death of the disabled veteran; however, the amount of the exemption is the dollar amount of the exemption from taxation of the former homestead in the last year the surviving spouse received the exemption.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.