taxes Property Tax Assistance

100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions

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.

Can this exemption apply to all properties owned by a qualifying veteran?

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.

In order to qualify for this exemption, do you have to be awarded a 100 percent disability rating and awarded 100 percent service connected disability compensation?

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.

To qualify for this exemption does a veteran have to be both unemployable and have a service-connected disability rating of 100 percent?

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.

What is the deadline to file for this exemption? May I file after the deadline has passed?

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.

If you become eligible for the 100 percent disabled veteran residence homestead exemption in the middle of a tax year, does the exemption apply to that entire tax year?

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 a 100 percent disabled veteran moves to a different residence homestead in the middle of a tax year, what happens to the exemption on the previous property?

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.

If a 100 percent disabled veteran moves to a different residence homestead in the middle of a tax year, when does the exemption apply to the new residence homestead?

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.

Who qualifies for the exemption for the surviving spouse of 100 percent disabled veterans?

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:

  • the surviving spouse has not remarried;
  • the property was the surviving spouse's residence homestead at the time of the veteran's death; and
  • the property remains the surviving spouse's residence homestead.
Does a surviving spouse qualify for an exemption if he or she remarries?

No. A surviving spouse does not qualify if the surviving spouse has remarried since the death of the disabled veteran.

How much is the exemption?

The total appraised value of the disabled veteran's residence homestead.

If a surviving spouse qualifies for the exemption and then moves to a new residence homestead, can the surviving spouse get an exemption on the new 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.