Local Government Relief for Disabled Veterans Exemption

A city or county must have lost property tax revenue from the 100 percent or totally disabled veteran residence homestead exemption under Tax Code Section 11.131 in an amount equal to or greater than 2 percent of the local government's general fund revenue for the fiscal year.

To apply for a disabled veteran assistance payment, a local government must file Form 50-833, Local Governments Disproportionately Affected by Disabled Veterans Exemption with the Comptroller's Property Tax Assistance Division.

Supporting Documentation

The application must include documentation that substantiates:

• the amount of each allowable revenue source deposited in the dedicated general operating fund for the fiscal year for which the local government is applying for the disabled veteran assistance payment;
• the adopted property tax rate for the tax year in which the applicable fiscal year begins; and
• the exemption amount which is the total appraised value of all property located in the local government that is granted an exemption under Tax Code Section 11.131 for the tax year in which the applicable fiscal year begins.

The application must include an independent audit or a comprehensive financial report covering the applicable fiscal year. A local government applying for the exemption should request the independent audit or comprehensive financial report early enough to allow enough time to meet the application deadline. Failure to receive the audit or financial report will not extend the deadline.

A city applicant must include a map showing that the city is adjacent to a United States military installation.

A county applicant must include a map showing that a United States military installation is located wholly or partly in the county.

Where and When to File

The completed application and supporting documentation must be submitted to the Comptroller's Property Tax Assistance Division by email or certified mail at the addresses on the Form 50-833 application.

The completed application and supporting documentation must be received no earlier than Feb. 1 and not later than April 1 of the year following the end of a fiscal year for which the applicant is seeking payment.

Comptroller Review

The Comptroller's office reviews each application for completeness. If the application is incomplete, the Comptroller's office may contact the applicant and request any required information. The applicant must respond with the information within 14 calendar days of the request.

An application will be rejected by the Comptroller's office if the application is submitted:

1. before Feb. 1 of the year following the end of a fiscal year for which the applicant is seeking payment;
2. after April 1 of the year following the end of a fiscal year for which the applicant is seeking payment;
3. on a form other than the Comptroller's most updated version of Form 50-833, Local Governments Disproportionately Affected by Disabled Veterans Exemption (PDF);
4. by a method not outlined in the Comptroller's form; or
5. without being complete, including all required supporting documentation by April 1.

The Comptroller's office will issue payment to a qualified local government not later than the 30th calendar day after a completed application is approved. If, however, the Comptroller's office determines that there is a likelihood of exceeding the state appropriated amount, the 30 day period does not begin until the Comptroller's office has determined the exact amounts to be paid to qualifying local governments.

The Comptroller's office may adjust payment amounts, including by making pro-rata reductions in award amounts, to ensure that the appropriation amount is not exceeded.

The amounts requested and the amounts paid to qualifying local governments can be found in the chart below.

*Pro rata reductions reflect payment amounts not to exceed the fiscal year 2016 and fiscal year 2017 allocated appropriation of $2,500,000 each year.