No. The qualifications for the disabled veteran exemption are different than those for the disabled person exemption.
Tax Code Section 11.22 applies to a veteran of the U.S. armed forces with a service-connected disability. The veteran must be classified as disabled by the U.S. Veterans' Administration or the branch of the armed services in which the veteran served and be a Texas resident.
Unlike the disabled person exemption, which only applies to residence homestead property, the disabled veteran exemption can be applied to any one property the disabled veteran owns. A disabled veteran may also qualify for the disabled person exemption.
The surviving spouse (if unmarried) or surviving children (if under age 18) of a disabled veteran may also qualify to receive a partial exemption.
The exemption amount depends on the veteran's disability rating from the U.S. Veterans' Administration or the branch of the armed services in which the veteran served.
Disability Rating | Exemption Amount Up To |
---|---|
10% to 29% | $5,000 from the property's value |
30% to 49% | $7,500 from the property's value |
50% to 69% | $10,000 from the property's value |
70% to 100% | $12,000 from the property's value |
A disabled veteran may also qualify for an exemption of $12,000 of the assessed value of the property if the veteran is age 65 or older with a disability rating of at least 10 percent; totally blind in one or both eyes; or has lost use of one or more limbs.
A disabled veteran with a disability rating of less than 100 percent may qualify for an exemption on their residence homestead donated by a charitable organization. The percentage amount of the exemption is equal to the disabled veteran's disability rating. The same percentage exemption extends to the surviving spouse if:
Tax Code Section 11.133 allows the surviving spouse of a member of the U.S. armed services killed or fatally injured in the line of duty to qualify for a total property tax exemption on his or her residence homestead if the surviving spouse has not remarried since the death of the armed services member.
A surviving spouse of a member of the U.S. armed services who dies while on active duty may also qualify for a $5,000 exemption under Tax Code Section 11.22. This exemption may be applied to any one property the surviving spouse owns.
Our 100 Percent Disabled Veteran and Surviving Spouse FAQ webpage contains everything you need to know about qualifying and applying for the 100 Percent Disabled Veteran and Surviving Spouse exemption provided under Tax Code Section 11.131.
The deadline to apply for an exemption is April 30. However, the Tax Code allows applications for certain exemptions to be filed after the deadline has passed.
Disabled veterans (including surviving spouses and children) applying for exemption under Tax Code Section 11.22 have up to five years after the delinquency date for taxes on the property to submit their application. You can apply for this exemption by completing Form 50-135, Application for Disabled Veteran's or Survivor's Exemptions (PDF), and submitting it to the appraisal district in which the property is located.
Similarly, Tax Code Section 11.132 allows disabled veterans whose residence homestead was donated by a charitable organization to apply for this exemption up to five years after the delinquency date for taxes on the property. A surviving spouse of a disabled veteran has two years after the delinquency date for taxes on the property to apply for this exemption. You can apply for this exemption by completing Form 50-114, Residence Homestead Exemption Application (PDF), and submitting it to the appraisal district in which the property is located.
No. While a driver's license or personal identification certificate is required to apply for some exemptions, these forms of identification are not satisfactory proof of disability rating for property tax exemption purposes.