Tax Code Section 11.131 provides an exemption of the total appraised value of the residence homestead of Texas veterans awarded 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 only applies to a disabled veteran's residence homestead.
Disabled veterans owning property other than a residence homestead may qualify for a different exemption under Tax Code Section 11.22, which can be applied to any property the disabled veteran owns. Additional information on the qualification, application deadlines and how to apply for the disabled veteran exemption is available in the Disabled Veteran and Surviving Spouse FAQ. An eligible disabled veteran may receive both exemptions.
Yes. A disabled veteran with a service-connected disability awarded 100 percent disability compensation and a disability rating of 100 percent (or determination of individual unemployability) is eligible for this exemption.
No. A disabled veteran with a service-connected disability awarded 100 percent disability compensation is eligible for this exemption if he or she is either 100 percent disabled or is unemployable.
The deadline for filing an exemption is April 30. However, the Tax Code allows applications for certain exemptions to be filed after the deadline has passed.
To receive the 100 percent disabled veteran exemption, you may file for the exemption up to five years after the delinquency date for the taxes on the property. To file for this exemption, you may complete the Application for Residence Homestead Exemption form (PDF) and submit it to the appraisal district in which the property is located.
A person qualifying 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 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 may start immediately when the 100 percent disabled veteran qualifies 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. Form 50-114, Residence Homestead Application (PDF), must be filed with the appraisal district in which the new residence homestead is located.
A surviving spouse of a disabled veteran 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 is 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 disabled veteran's residence homestead.
A surviving spouse can receive an exemption on a subsequent residence 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 residence homestead in the last year the surviving spouse received the exemption. The new residence homestead might not receive a total property tax exemption.