Texas homestead guide

Texas property tax exemptions for disabled veterans

The amounts by VA rating, the total homestead exemption at 100%, which form to use, and how far back you can claim.

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Short answer

Texas exempts $5,000 to $12,000 of one property’s value for a disabled veteran based on the VA rating (Tax Code §11.22, Form 50-135). A veteran rated 100% disabled or individually unemployable from a service-connected disability pays no property tax on the residence homestead (§11.131, Form 50-114). Veterans can file late up to 5 years after the delinquency date (§11.439).

Amounts by rating

Partial disabled veteran exemption, Tax Code §11.22
VA disability ratingValue exempted
10% to 29%$5,000
30% to 49%$7,500
50% to 69%$10,000
70% to 100%$12,000
Age 65+ with at least 10%, totally blind in one or both eyes, or loss of use of one or more limbs$12,000
100% disabled or individually unemployable (service-connected)Total exemption of the homestead (§11.131)

The partial exemption under §11.22 applies to one property of your choice and is subtracted from its value for every taxing unit. If you qualify under more than one line, you receive the largest one.

The 100% total exemption

Under §11.131, a veteran with a 100% service-connected disability rating, or rated individually unemployable, receives a total exemption of the residence homestead. Claim it on Form 50-114 with your VA documentation. It can begin as soon as you qualify, even after January 1, for the rest of that year (§11.42(e)).

An unremarried surviving spouse can continue the total exemption if the home was the couple’s homestead when the veteran died and remains the spouse’s homestead.

Claiming past years

Section 11.439 accepts late applications for §§11.22, 11.131 and 11.132 up to 5 years after the delinquency date. Refunds include the matching share of penalties and interest you paid. This longer window does not cover surviving spouses.

Last day to file late, by tax year (usual February 1 delinquency date)
Tax yearRegular deadlineHomestead late deadline (§11.431)Disabled veteran late deadline (§11.439)
2021April 30, 2021February 1, 2024February 1, 2027
2022April 30, 2022February 1, 2025February 1, 2028
2023April 30, 2023February 1, 2026February 1, 2029
2024April 30, 2024February 1, 2027February 1, 2030
2025April 30, 2025February 1, 2028February 1, 2031
2026April 30, 2026February 1, 2029February 1, 2032
2027April 30, 2027February 1, 2030February 1, 2033

If the delinquency date for a year moved (for example, because the bill was mailed late), the late window moves with it. Your tax statement shows the delinquency date.

Other exemptions for veterans’ families

  • Donated homestead of a partially disabled veteran (§11.132).
  • Surviving spouse of a service member killed in the line of duty (§11.133).
  • Surviving spouse of a veteran who died from a qualifying condition or disease (§11.136).

These are claimed on Form 50-114.

Not sure what your record shows? The free check reads your county record with you, applies the rules on this page, and shows any back-year refunds and yearly savings. If you are already covered, it says so.

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Common questions

How much is the disabled veteran property tax exemption in Texas?

10% to 29%: $5,000; 30% to 49%: $7,500; 50% to 69%: $10,000; 70% to 100%: $12,000. $12,000 applies at age 65 with at least 10%, or for total blindness in one or both eyes or loss of use of a limb. At 100% or individual unemployability, the homestead is fully exempt.

How far back can a disabled veteran claim a property tax exemption in Texas?

Up to 5 years after the delinquency date for each tax year, under Tax Code §11.439.

Does individual unemployability count as 100% for Texas property tax?

Yes. A veteran rated individually unemployable for a service-connected disability qualifies for the total homestead exemption under Tax Code §11.131.

Related guides

Sources

  1. Property Tax Exemptions — Texas Comptroller of Public Accounts — Texas Comptroller of Public Accounts
  2. Texas Tax Code, Chapter 11 (Taxable Property and Exemptions) — Texas Legislature
  3. Form 50-135, Disabled Veteran's or Survivor's Exemption Application — Texas Comptroller of Public Accounts
  4. Form 50-114, Application for Residence Homestead Exemption — Texas Comptroller of Public Accounts

ExemptBack is private self-help software, not a government service, law firm, or property tax consultant. This guide is general information about Texas law, not legal advice. Your appraisal district decides every application.