Disabled Veteran Property Tax Exemption by State

13 of the 50 states fully exempt the home of a veteran rated 100 percent or permanently and totally disabled, and 3 more (Iowa, West Virginia, and Wisconsin) give a credit equal to the property tax; Indiana's 100 percent deduction applies from the 2026 assessment, with the first bills payable in 2027. Rules differ by state, by VA rating and by homestead status: 3 states (Alabama, Delaware, and Montana) give the full benefit only under conditions, 2 (Illinois and Nebraska) only up to a value cap, most others give a smaller amount below 100 percent, and 9 states could not be confirmed from official sources. Nearly all of them require a home you own and live in.

Maintained by Archie Chang · Checked against the state statutes, rules, forms and agency pages listed below, October 30, 2026 · Methodology & sources

FedRateCalc is an independent site and is not affiliated with any state, county or the Department of Veterans Affairs. This page summarizes public sources and is not legal or tax advice. Your county or local assessor decides every application, and deadlines apply.

At a glance

Full exemption (13): Arizona, Connecticut, Florida, Indiana, Louisiana, Maryland, Michigan, Mississippi, New Jersey, Oklahoma, South Carolina, Texas, Virginia. Indiana’s 100 percent deduction starts with the 2026 assessment, so the first bills are payable in 2027.

Credit equal to the tax (3): Iowa, West Virginia, Wisconsin.

Full benefit only under conditions (3): Alabama, Delaware, Montana. Exempt up to a value cap (2): Illinois, Nebraska.

Could not be confirmed (9): Arkansas, Hawaii, Kentucky, New Hampshire, New Mexico, Pennsylvania, Rhode Island, Washington, Wyoming. These rows say what is missing and the checker does not give an estimate for them.

No full exemption (23 rows, counting unconfirmed ones): these states and D.C. give a fixed amount (5 rows), a percent by rating (3), a reduction in assessed value (11), a credit (4), as the table shows.

Surviving spouse: the sources show the benefit continues in 25 rows, with conditions in many others. Status: 42 rows are verified and 9 say what to verify.

The first four counts use verified rows only and are computed from the table rows below. Texas and Florida have their own guides: Texas and Florida.

Check your state and rating

Texas: partial relief at 70 percent.

Partial relief

Estimated exempt value: $12,000 of appraised value (an estimate, not a tax bill)

  • $12,000 of appraised value (Tax Code 11.22)

Official page for Texas

County or local assessors decide every application, and deadlines apply. The checker shows exempt value only, because local tax rates, caps and special assessments differ. It is not tax or legal advice.

Disabled veteran property tax exemption by state

Disabled veteran property tax relief for a home, by state and D.C. “Verified” rows rest on a statute, rule, form or agency page saved for this review; “verify” rows say what is missing.
StateFull exemption at 100% / P&T / IULower ratingsSurviving spouseIncome, value or other limitsWhere to applyStatusSource
AlabamaConditional
No veteran-specific exemption. A permanently and totally disabled homeowner of any age, veteran or not, is exempt from all property taxes on the principal residence, with no income limit. A federal agency disability pension can serve as proof.
None
None for lower ratings.
Not stated
The rule and the Department of Revenue page speak only of the taxpayer; ask your county.
Up to 160 acres. No income limit for the permanent and total disability exemption.
County revenue commissioner or tax assessor; the Alabama Department of Revenue sets the rules
Official page		Verified
AlaskaNo
No full exemption.
Assessed value reduction
The first $150,000 of assessed value of the primary residence is exempt for a disabled veteran rated 50 percent or more by the VA or the service branch.
Conditional
A widow or widower who is at least 60 keeps the exemption; a municipality may extend it to a younger widow or widower by ordinance approved by voters.
A municipality may require eligibility for the Permanent Fund Dividend. It may allow more than $150,000 in a hardship case.
Your city or borough assessor
Official page		Verified
ArizonaYes
The primary residence of a veteran rated 100 percent, or paid at the 100 percent rate through individual unemployability, is fully exempt.
Percent by rating
Below 100 percent: the statutory base of $4,188 multiplied by the VA rating. A.R.S. 42-11111(H) indexes the base every year (GDP price deflator); the 2026 indexed amount is not confirmed here.
Yes
The primary residence of the surviving spouse of a veteran who qualified for the full exemption is fully exempt; for a veteran with a lower rating the spouse gets the statutory base times the veteran’s rating.
No income or value limit on the veteran exemptions (the income and assessed-value limits apply to the separate widow and disabled-person exemption).
County assessor (affidavit under A.R.S. 42-11152)
Official page		Verified
ArkansasConditional
Arkansas exempts the homestead of a qualified disabled veteran (Ark. Code 26-3-306). The rating, homestead and spouse rules are not confirmed here.
None
Not confirmed.
Not stated
Not confirmed from a source saved for this page.
None shown in the sources read.
County assessor
Official page		Verify
The Department of Finance and Administration FAQ confirms that Ark. Code 26-3-306 exempts property owned by a qualified disabled veteran, but the statute text and the Arkansas Department of Veterans Affairs page could not be saved, so the rating test, acreage and spouse rules are missing.
CaliforniaNo
No full exemption.
Assessed value reduction
For a veteran rated 100 percent (or paid at 100 percent through unemployability), blind in both eyes or who lost the use of two or more limbs: in 2026 the first $180,671 of the home’s full value is exempt, or $271,009 if household income is $81,131 or less (Board of Equalization Letter To Assessors 2025/014). The statute’s base figures are $100,000, $150,000 and $40,000, indexed every year.
Conditional
An unmarried surviving spouse gets the same exemption if the veteran qualified, or died of a service-connected disease.
Household income of $81,131 or less (2026) for the $271,009 tier.
County assessor (claim filed once; Board of Equalization sets the rules)
Official page		Verified
California Revenue and Taxation Code 205.5 (Internet Archive copy of 2025-07-31)
ColoradoNo
No full exemption.
Fixed amount
50% of the first $200,000 of actual value of the primary residence is exempt, so up to $100,000 of value, for a veteran rated 100 percent permanent or granted individual unemployability.
Yes
If a qualifying veteran who has the exemption dies, the surviving spouse may apply to keep it (also Gold Star spouses).
Owner of record and primary residence since January 1 of the application year. Apply by July 1.
County assessor (Division of Property Taxation sets the rules)
Official page		Verified
ConnecticutYes
A dwelling owned and occupied as the primary residence by a resident veteran with a service-connected permanent and total disability rating is exempt.
Fixed amount
$2,000 (10 to 25 percent), $2,500 (over 25 up to 50), $3,000 (over 50 up to 75) or $3,500 (over 75 percent, or age 65 or older) of assessed value. Towns can add more.
Yes
The surviving spouse keeps the dwelling exemption while remaining a widow or widower (or for minor children during minority).
The permanent and total exemption replaces the other veteran exemptions; only one applies.
Your town or city assessor
Official page		Verified
Connecticut General Statutes 12-81 (chapter 203) (Internet Archive copy of 2026-10-15)
DelawareConditional
A tax credit against 100% of the non-vocational school district property tax on a primary residence, for a veteran paid 100% (including through individual unemployability) who has been domiciled in Delaware for 3 years. It covers school tax only, not county or municipal tax.
None
None for lower ratings.
Not stated
The state page does not say; ask the Department of Finance.
Cannot be combined with the Senior School Property Tax Credit. Property tax must be paid in full. Apply by April 30.
Delaware Department of Finance, with your school district
Official page		Verified
District of ColumbiaNo
No full exemption.
Assessed value reduction
A $445,000 reduction in assessed value for a veteran classified as totally and permanently disabled, or paid at the 100% rate through unemployability.
Yes
Since October 1, 2025 the eligible surviving spouse of a disabled veteran may qualify for the same $445,000 reduction.
Household federal adjusted gross income under $163,500 for tax year 2026. Not more than five dwelling units; the veteran must own at least 50% and be domiciled in the District.
Office of Tax and Revenue, with the Mayor’s Office of Veterans Affairs
Official page		Verified
Florida
Full Florida guide
Yes
A homestead owned by an honorably discharged veteran with a service-connected total and permanent disability certified by a VA letter, who is a permanent Florida resident, is exempt. A 100 percent rating alone is not enough without the letter.
Fixed amount
$5,000 of assessed value for a disability of 10 percent or more.
Conditional
The statute extends the exemption to a surviving spouse in the cases it lists; see the Florida guide for the conditions.
Permanent Florida resident on January 1. Apply to the county property appraiser by March 1.
County property appraiser (Florida Department of Revenue sets the forms)
Official page		Verified
GeorgiaNo
No full exemption.
Assessed value reduction
Up to $121,812 for 2025 (indexed yearly under 38 U.S.C. 2102) of the home’s assessed value for an honorably discharged veteran rated 100 percent, or paid at 100 percent through unemployability. Nothing for lower ratings.
Yes
Extended to the unremarried surviving spouse or minor children while they occupy the home.
The veteran must own and live in the home. Apply to the county between January 1 and April 1.
County tax commissioner or assessor
Official page		Verified
HawaiiConditional
Counties set the rule. Honolulu exempts the home of a veteran totally disabled by injuries on active duty except the minimum tax; Kauai exempts the home of a veteran who is at least 80% disabled except a minimum tax.
Varies by locality
Varies by county.
Conditional
Honolulu continues the exemption for the widow or widower while unmarried; it does not pass to heirs.
A minimum tax is still due (Kauai: $150). Honolulu claims are due by June 30 or December 31 for the next payment date.
County real property assessment office
Official page		Verify
Honolulu and Kauai were read from county pages; the Maui and Hawaii County rules were not checked.
County of Kauai: Exemption/Tax Relief Information (Internet Archive copy of 2026-01-18)
IdahoNo
No full exemption.
Credit
Up to $1,500 off the property tax on the home and up to one acre, for a veteran rated 100 percent or paid at 100 percent through unemployability. It does not reduce solid waste, irrigation or other fees.
Yes
A surviving spouse can use the benefit once granted to the veteran, but it does not move to a new property.
No income limit. Idaho primary residence with a homeowner’s exemption. Apply every year between January 1 and April 15.
Idaho State Tax Commission, with your county assessor
Official page		Verified
IllinoisCapped
For a veteran rated 70 percent or more, a home with an equalized assessed value (EAV) at or under $250,000 is fully exempt, and for a higher value the first $250,000 of EAV is exempt (35 ILCS 200/15-169(b-3.1), taxable year 2023 and after).
Fixed amount
$2,500 at 30 to 49 percent and $5,000 at 50 to 69 percent of equalized assessed value.
Conditional
Carries over to the unremarried surviving spouse while the spouse holds title and lives on the property; a spouse of a veteran who died of a service-connected cause and receives DIC may also qualify.
Primary residence. The rating is the one certified by the VA when the application is made.
Your township or county assessor (Illinois Department of Revenue Form PTAX-342)
Official page		Verified
Illinois Property Tax Code 35 ILCS 200/15-169 (Internet Archive copy of 2026-03-13)
IndianaYes
A totally disabled veteran gets a deduction of 100% of the assessed value of the principal residence, with no assessed-value cap, after one year of Indiana residence. It applies from the 2026 assessment date, so the first tax bills are those payable in 2027. A veteran who had the old $14,000 deduction was moved to the $250 credit and needs a new application to receive the 100% deduction.
Credit
A $350 property tax credit for a veteran with a service-connected disability of at least 10% who served in wartime, replacing the old $24,960 deduction. A veteran 62 or older with a disability of 10% or more can get a $250 credit instead of the old $14,000 deduction.
Yes
A surviving spouse can keep the deduction if the veteran qualified at death; it ends if the spouse remarries.
Principal residence and one year of Indiana residence before the assessment date. Apply to the county auditor on or before January 15 of the year the taxes are first due and payable; a former $14,000 deduction holder will need to submit a new application, because the deduction converts to the $250 credit for the 2026 assessment.
County auditor (Department of Local Government Finance sets the forms)
Official page		Verified
IowaYes (credit)
A property tax credit equal to the entire tax levied on the homestead for a veteran with a permanent service-connected rating of 100 percent, including a total disability based on individual unemployability.
None
None for lower ratings.
Yes
A surviving spouse receiving DIC payments qualifies, even after remarrying.
Homestead limited to one-half acre for applications filed on or after July 1, 2026. Apply by July 1; no yearly reapplication.
County assessor (Iowa Department of Revenue)
Official page		Verified
KansasNo
No property tax exemption for disabled veterans appears in the Department of Revenue exemption list, which names only veterans organizations. Two refund programs cover a disabled veteran, defined as one with a service-connected evaluation of 50% or more (next column).
Credit
Refunds, not an exemption, for a disabled veteran rated 50 percent or more: the Homestead Refund (K-40H) with household income of $43,389 or less (maximum refund $700), and the Property Tax Relief for Seniors and Disabled Veterans refund (K-40SVR) with household income of $58,041 or less for 2025.
Conditional
A surviving spouse of a disabled veteran can claim K-40H until the spouse remarries; K-40SVR also covers the surviving spouse of a claimant.
A service-connected rating of 50% or more. Household income of $43,389 or less (K-40H) or $58,041 or less for 2025 (K-40SVR). The house cannot be valued at more than $350,000. Claims are filed with the state income tax refund forms.
Kansas Department of Revenue (state refund claims filed with the income tax return)
Official page		Verified
Kansas Department of Revenue: Property Tax Exemptions (Internet Archive copy of 2026-09-19)
KentuckyNo
No full exemption.
Assessed value reduction
A service-connected totally disabled veteran gets the disability homestead exemption: a fixed amount of assessed value that started at $6,500 in 1972 dollars and is raised for inflation. The Department of Revenue treats a 70 percent rating as total only with individual unemployability on the award letter.
Not stated
The manual passage read does not address surviving spouses.
Only one homestead exemption per residence. A veteran needs to document the disability once.
County property valuation administrator (PVA)
Official page		Verify
The current indexed dollar amount is not in the 2023 manual saved here; ask your PVA or the Department of Revenue.
LouisianaYes
For a veteran rated 100 percent (unemployability or totally disabled), the remaining assessed value of the homestead above the first $7,500 is exempt, so the whole homestead.
Fixed amount
On top of the $7,500 homestead exemption: the next $2,500 of assessed value at 50 to 69 percent and the next $4,500 at 70 to 99 percent.
Yes
The surviving spouse is eligible while occupying the property and remaining its owner. A change on the November 3, 2026 ballot is pending.
The property must receive the homestead exemption and be owned and occupied by the veteran.
Parish assessor
Official page		Verified
MaineNo
No full exemption.
Fixed amount
The estate up to a just value of $6,000 for a veteran disabled in the line of duty who receives pension or compensation for total service-connected disability. A separate $50,000 applies to specially adapted housing.
Yes
The same $6,000 applies to the unremarried surviving spouse or minor child of a veteran entitled to the exemption, or of one who receives federal survivor pension or compensation.
Applies to the veteran’s property including joint property with a spouse or property in a revocable living trust.
Your municipal assessor (State Tax Assessor, Maine Revenue Services)
Official page		Verified
MarylandYes
The dwelling house of a veteran the VA has declared to have a permanent 100% service-connected disability is exempt from property tax.
None
None for lower ratings.
Conditional
After the veteran dies the surviving spouse keeps the exemption if the spouse owns and lives in the dwelling.
Legal residence occupied by not more than two families. Apply with the discharge certificate and VA certification.
State Department of Assessments and Taxation (county supervisor of assessments)
Official page		Verified
MassachusettsNo
No full exemption.
Fixed amount
Clause 22: $2,000 of valuation or $400 of tax, whichever abates more, at 10 percent or more. Clause 22E: $6,000 of valuation or $1,000 of tax at 100 percent. Other clauses cover specific losses and adapted housing.
Conditional
Clause 22 covers spouses of eligible veterans and surviving spouses who remain unmarried; clause 22E also names spouses.
The home must be the veteran’s domicile.
Your city or town board of assessors
Official page		Verified
MichiganYes
Real property used and owned as a homestead by a disabled veteran is exempt from the collection of taxes: a veteran the VA determined permanently and totally disabled at the 100% rate, one who received a specially adapted housing grant, or one rated individually unemployable.
None
None for lower ratings.
Yes
A surviving spouse keeps it as long as the spouse does not remarry, including on a homestead acquired after the veteran’s death.
No income or value test appears in the statute. Legal title must be held by the veteran alone or jointly with the spouse. For taxes levied from 2025 the exemption continues without reapplying.
Your local assessor (State Tax Commission form)
Official page		Verified
Michigan Compiled Laws 211.7b (Internet Archive copy of 2025-12-07)
MinnesotaNo
No full exemption.
Fixed amount
An exclusion from taxable market value of $150,000 for a service-connected disability of 70 percent or more, and $300,000 for a total (100 percent) and permanent disability.
Conditional
The exclusion carries over to the spouse who holds title and lives in the home until the spouse remarries or sells.
The home must be the veteran’s homestead. Honorable discharge required.
County assessor, with the county veterans service officer certifying the rating
Official page		Verified
MississippiYes
Tier 3, the total exemption: an honorably discharged veteran classified as service-connected, total disability, and the unremarried surviving spouse, are exempt from all property taxes on the qualifying homestead. The sources do not say whether individual unemployability counts, so it is not assumed here.
None
Tier 2 (age 65 or older, or totally disabled in general) exempts the first $7,500 of assessed value; no benefit for lower VA ratings is shown for veterans.
Yes
The unremarried surviving spouse of a qualifying veteran is covered.
Apply between January 1 and April 1.
County tax assessor (Department of Revenue)
Official page		Verified
MissouriNo
No property tax exemption; a refundable credit instead.
Credit
A refundable credit (not an exemption) of up to $1,100 for owners who live in their home, for 100 percent disabled individuals including veterans, based on taxes paid and household income (Form MO-PTC).
Not stated
The form passage read does not address surviving spouses.
Owners whose net household income (Line 8) is greater than $30,000 are not eligible. Maximum credit $1,100 for owners and $750 for renters.
Missouri Department of Revenue (Form MO-PTC); State Tax Commission for exemptions
Official page		Verified
MontanaConditional
The Montana Disabled Veteran program reduces the property tax rate on the home of a veteran with a 100% service-connected disability by 100%, 80%, 70% or 50% depending on income and marital status.
None
None for lower ratings.
Yes
An unmarried surviving spouse can qualify with a VA letter for the deceased spouse; the income limit is lower.
Tax year 2027: federal adjusted gross income of $64,551 or less (single) or $56,276 or less (unmarried surviving spouse). Apply by April 15 each year.
Montana Department of Revenue field office
Official page		Verified
NebraskaCapped
The homestead of a veteran drawing VA compensation for a 100 percent service-connected permanent disability or a total disability rating under 38 C.F.R. 4.16 is exempt up to the “exempt amount” set by the homestead law, which is a capped figure, not the whole value. A veteran who is eligible for the total exemption under sections 77-3526 to 77-3528 is covered by those sections instead.
None
None for lower ratings.
Yes
An unremarried surviving spouse (or one who remarried after age 57) qualifies.
The exempt amount is capped by the homestead statutes. Reapply every fifth year with VA certification.
County assessor
Official page		Verified
Nebraska Revised Statute 77-3506 (Internet Archive copy of 2026-03-24)
NevadaNo
No full exemption.
Assessed value reduction
Assessed-value exemptions for a permanent service-connected disability: $20,000 for total permanent disability, $15,000 at 80 to 99 percent and $10,000 at 60 to 79 percent.
Conditional
A surviving spouse can qualify after a five-year marriage and living arrangement before the veteran’s death, if not remarried.
Nevada resident, honorable discharge. One county at a time; cannot also claim the general veteran exemption.
County assessor (Department of Taxation)
Official page		Verified
New HampshireConditional
A veteran who is 100 percent permanently and totally disabled, a double amputee or paraplegic, or blind in both eyes from service is exempt from all taxation on the homestead, provided the home has been specially adapted through a VA Specially Adapted Housing or Special Home Adaptation grant.
Varies by locality
Towns may adopt other veterans’ credits; they were not reviewed here.
Yes
The person or the person’s surviving spouse is exempt.
Satisfactory proof of the service connection is furnished to the assessors.
Your town or city assessors
Official page		Verify
Only RSA 72:36-a was read; other veterans’ credits that towns may adopt under RSA 72 were not reviewed, so the lower-rating answer is incomplete.
New Hampshire RSA 72:36-a (Internet Archive copy of 2025-06-01)
New JerseyYes
An honorably discharged veteran who is 100% permanently and totally disabled from active duty service may qualify for an annual property tax exemption on the principal residence. A VA certification is required.
None
None for lower ratings.
Conditional
A surviving spouse, civil union or domestic partner may qualify if the veteran was a New Jersey resident at death and the spouse has not remarried.
File Form D.V.S.S.E. with the municipal assessor.
Municipal tax assessor (Division of Taxation)
Official page		Verified
New MexicoYes (not confirmed)
The exemption equals the veteran’s federal disability percentage times the taxable value after the head-of-family exemption, so a 100 percent rating exempts the whole taxable value, on the principal residence. The statute text read requires a permanent service-connected disability: the VA must find the disability permanent.
Percent by rating
The exempt share equals the VA rating (a 50 percent rating exempts half the taxable value).
Conditional
A surviving spouse can keep or claim the exemption if the spouse keeps occupying the property.
Principal residence, claimed under Section 7-38-17.
County assessor (Taxation and Revenue Department; the Veterans’ Services Department assists claimants)
Official page		Verify
The text comes from the final version of HB 285 (2026), which restates Section 7-37-5.1; the compiled current statute, the first tax year of the percentage rule and whether HB 285 was enacted were not confirmed.
New YorkNo
No full exemption.
Percent by rating
The alternative veterans exemption for a veteran who served during a period of war: 15% of assessed value (capped at $12,000 or $12,000 times the equalization rate, whichever is less), plus 10% for combat service (capped at $8,000 or $8,000 times the equalization rate, whichever is less), plus 50% of the VA disability rating (capped at $40,000 or $40,000 times the equalization rate, whichever is less), or the local amounts. A 50 percent rating adds 25% before the cap.
Conditional
The disability part continues for the unremarried surviving spouse in the cases the statute lists; see the statute.
Service during a period of war is required. The caps scale with the local equalization rate. Local governments adopt the exemption by local law, so check that yours has.
Your city, town or village assessor
Official page		Verified
New York Real Property Tax Law 458-a (Internet Archive copy of 2026-10-22)
North CarolinaNo
No full exemption.
Assessed value reduction
The first $45,000 of appraised value of the permanent residence is excluded for a veteran with a service-connected, permanent and total disability (or who received benefits under 38 U.S.C. 2101).
Yes
The surviving spouse of a disabled veteran who has not remarried qualifies.
The owner may not also receive other property tax relief on the same home. Apply during the listing period or up to June 1.
County tax assessor
Official page		Verified
North Carolina G.S. 105-277.1C (Internet Archive copy of 2026-02-08)
North DakotaNo
No full exemption.
Percent by rating
A credit on the first $9,000 of taxable value in proportion to the rating: from $4,500 at 50 percent to $9,000 at 100 percent, for a service-connected disability of 50 percent or more or an extra-schedular rating such as unemployability paid at 100 percent.
Yes
The spouse is eligible after the veteran’s death; a surviving spouse receiving DIC gets a 100% credit.
The credit is limited to the veteran’s ownership share of the homestead.
County auditor (Office of State Tax Commissioner)
Official page		Verified
OhioNo
No full exemption.
Assessed value reduction
Real property taxes on a homestead owned and occupied by a disabled veteran are reduced by the tax on $50,000 of true value. A disabled veteran has a total disability rating, including one based on individual unemployability.
Yes
The surviving spouse of a disabled veteran gets the same reduction.
Applies to one homestead. No income test appears in 323.152(A)(2).
County auditor (Ohio Department of Taxation)
Official page		Verified
Ohio Revised Code 323.152 (Internet Archive copy of 2025-09-30)
Ohio Revised Code 323.151 (Internet Archive copy of 2026-05-10)
OklahomaYes
The full fair cash value of the homestead is exempt for a veteran certified 100 percent permanently disabled or receiving compensation at the 100 percent rate.
None
None for lower ratings.
Yes
The surviving spouse of such a veteran is covered.
The veteran must own and occupy the homestead on January 1 each year of the exemption.
County assessor (Oklahoma Tax Commission Form 998)
Official page		Verified
OregonNo
No full exemption.
Assessed value reduction
$32,512 of the homestead’s assessed value for a veteran certified as having service-connected disabilities of 40 percent or more. A lower $27,092 applies to a veteran with disabilities of 40 percent or more that are not certified as service connected, and a veteran whose disability a physician certifies each year faces an income limit of 185 percent of the federal poverty level. Both amounts rise 3 percent a year.
Yes
An unremarried surviving spouse or partner qualifies if the veteran died of a service-connected cause or received at least one year of the maximum exemption.
Own and live in the homestead. File with the county assessor by April 1.
County assessor (Department of Revenue)
Official page		Verified
PennsylvaniaConditional
Pennsylvania exempts the real estate of a veteran rated 100 percent with wartime service and financial need (DMVA program). The rules are not confirmed from a saved source.
None
None for lower ratings found.
Not stated
Not confirmed from a saved source.
None shown in the sources read.
County Director of Veterans Affairs and county assessor (Department of Military and Veterans Affairs)
Official page		Verify
The Department of Military and Veterans Affairs page that states the exemption rules returned no text to save, so the rating, wartime and financial-need tests are not confirmed. House Bill 1257 (a proposed constitutional amendment on this exemption) shows its last action as referral to the State Government Committee on March 30, 2026.
Rhode IslandConditional
No single statewide rule. Section 44-3-4 sets or allows a veteran exemption town by town, and some towns give totally disabled veterans a larger exemption or a credit.
Varies by locality
Varies by city or town (for example Warren up to $11,000, Smithfield $10,000).
Not stated
Varies by town.
None shown in the sources read.
Your city or town assessor
Official page		Verify
The statute lists dozens of town rules; they were not each checked, and the exact exemption for totally disabled veterans differs by town.
Rhode Island General Laws 44-3-4 (Internet Archive copy of 2026-09-29)
South CarolinaYes
The house owned by a veteran who is permanently and totally disabled as a result of a service-connected disability, with a certificate from the county service officer filed with the Department of Revenue, is exempt from ad valorem taxation.
None
None for lower ratings.
Yes
A qualified surviving spouse keeps it while remaining unmarried, living in the house and owning it.
The dwelling must be the owner’s legal residence. Disabled for any part of the year counts for the whole year.
Department of Revenue, with your county service officer and assessor
Official page		Verified
South DakotaNo
No full exemption.
Assessed value reduction
The first $200,000 of full and true value of an owner-occupied dwelling is exempt for a veteran rated permanently and totally disabled from a service-connected disability.
Yes
An unremarried surviving spouse qualifies, including one receiving DIC.
The dwelling must be classified owner-occupied. Apply to the county director of equalization by November 1.
County director of equalization (Department of Revenue)
Official page		Verified
TennesseeNo
No full exemption.
Credit
State-paid tax relief on the first $175,000 of full market value for a veteran with a service-connected permanent and total disability as determined by the VA (or two other listed categories).
Conditional
A surviving spouse qualifies while not remarried and using the property as a home.
No income limit for disabled veterans. Must own the home and use it as the primary residence. Dishonorable discharge excluded.
County trustee (Comptroller of the Treasury)
Official page		Verified
Texas
Full Texas guide
Yes
A disabled veteran with 100 percent disability compensation and a rating of 100 percent or individual unemployability is entitled to an exemption of the total appraised value of the residence homestead.
Fixed amount
$5,000 to $12,000 of appraised value by rating: 10 to 29 percent $5,000, 30 to 49 $7,500, 50 to 69 $10,000, 70 and over $12,000.
Yes
The surviving spouse of a veteran who qualified for the total exemption at death gets the exemption on the same property if the surviving spouse has not remarried since the veteran’s death.
Residence homestead required for the total exemption.
County appraisal district (Comptroller Forms 50-114 and 50-135)
Official page		Verified
UtahNo
No full exemption.
Percent by rating
Up to $535,459 of taxable value of a residence, scaled by the percentage of disability and the unemployability classification, for a veteran disabled in military service of at least 10 percent.
Yes
The unmarried surviving spouse and minor orphans qualify.
Also applies to personal property such as vehicles. No exemption below 10 percent.
County (application on file with the county where the property sits; State Tax Commission Pub 36)
Official page		Verified
VermontNo
No full exemption.
Fixed amount
$10,000 of appraised value for a residence owned by a veteran, spouse, widow, widower or child when the veteran receives compensation for at least 50 percent disability. A town can vote to raise it up to $40,000.
Yes
The veteran’s spouse, widow, widower or child qualifies.
File the VA letter with the Office of Veterans Affairs by May 1 each year; a permanent and total disability needs proof only once.
Vermont Office of Veterans Affairs, with your town listers
Official page		Verified
VirginiaYes
Real property of a veteran rated 100 percent service-connected, permanent and total, who lives in it as his or her principal place of residence, is exempt; the exemption covers the dwelling and up to one acre.
None
None for lower ratings.
Yes
The surviving spouse also qualifies, so long as the spouse does not remarry and the veteran died on or after January 1, 2011 (the spouse can move). The spouse stays unmarried to keep it.
No income or value limit. A refund for earlier years carries no interest.
Your city or county commissioner of the revenue
Official page		Verified
WashingtonConditional
A veteran receiving VA compensation at a combined rating of 40 percent or more, or with a total disability rating, can qualify for the senior and disabled exemption, which depends on income.
Varies by locality
The exemption depends on income tiers set in RCW 84.36.383.
Not stated
Not confirmed from the saved text.
Combined disposable income below the thresholds; claims are filed with the county assessor.
County assessor (Department of Revenue)
Official page		Verify
The income thresholds in RCW 84.36.383 and the surviving spouse rule were not saved, so the size of the exemption is not stated here.
West VirginiaYes (credit)
A credit for the actual real property tax paid on a homestead for honorably discharged veterans the VA considers 90 to 100 percent permanently and totally disabled.
None
None for lower ratings.
Conditional
The widow or widower of a veteran who claimed the credit can claim it while unmarried, if the homestead was not sold or reclassified.
Taxes must be paid on time. The credit is claimed on the state income tax return (form DV-1); it cannot be combined with the Senior Citizen or Homestead Excess credits.
West Virginia State Tax Department (form DV-1)
Official page		Verified
WisconsinYes (credit)
A refundable credit for the property taxes paid on the primary residence for a veteran with a 100% service-connected rating or 100% through individual unemployability, verified by the Wisconsin Department of Veterans Affairs.
None
None for lower ratings.
Conditional
An unremarried surviving spouse can claim it if the veteran held a qualifying rating and was a Wisconsin resident at death; remarriage ends it.
Claimed on the Wisconsin income tax return. The veteran must have entered active duty as a Wisconsin resident or lived in Wisconsin for at least five consecutive years after entry.
Wisconsin Department of Veterans Affairs (eligibility) and Department of Revenue (claim)
Official page		Verified
WyomingNo
No full exemption.
Assessed value reduction
$6,000 of assessed value for a qualifying veteran, applied to the primary residence or to motor vehicle registration. Certain disabled veterans may be eligible.
Yes
A surviving spouse may continue to collect the benefit until remarriage.
Wyoming resident for three years. Contact the assessor every year; the deadline is the fourth Monday in May.
County assessor (Department of Revenue)
Official page		Verify
The Department page says certain disabled veterans may be eligible but does not state a rating test. A 2026 bill (HB 0068) to expand the exemption for veterans certified 100 percent permanent and total was introduced; its final status was not confirmed, so it is not shown as law.

How VA ratings map to property tax relief

States use the VA rating in four ways. Some give a full exemption (or a credit equal to the whole tax) at a 100 percent or permanent and total rating. Some give a fixed dollar amount by rating band, for example Texas, Illinois, Connecticut, Louisiana and Nevada. Some scale an amount or a percent by the rating itself, such as Arizona, North Dakota, Utah and New York. And some give a credit or refund of tax paid instead of an exemption, as in Iowa, Wisconsin, West Virginia, Idaho and Missouri.

Ratings are combined VA ratings, not the rating of one condition. For how combined ratings work, see VA disability ratings and VA benefits by rating.

Permanent and total (P&T) and individual unemployability (IU)

Many states do not stop at the number. Virginia, Maryland and South Carolina ask for a 100 percent service-connected, permanent and total disability. Arizona, Colorado, Michigan and Texas also accept total disability based on individual unemployability, which VA pays at the 100 percent rate to a veteran who cannot keep substantial work (see TDIU). Florida asks for a VA letter certifying total and permanent disability, so a 100 percent rating alone is not enough there. Tick the boxes in the checker to see how your state treats each.

Homestead and residence rules

Almost every state limits the benefit to the home you own and live in. Texas and Oklahoma tie it to a homestead, Florida to a homestead of a permanent resident, Idaho to a home with a homeowner’s exemption and Iowa to a homestead of up to one-half acre for applications from July 1, 2026. Some states cap acreage (Virginia covers the dwelling and up to one acre) or the number of dwelling units (Maryland: not more than two families; D.C.: not more than five units). Second homes and rentals generally do not qualify.

Applying and deadlines

You usually apply to your county or city assessor, with a VA award letter and discharge papers; a few states route the claim through a state tax or veterans agency. Filing dates vary by state: Indiana January 15, Florida March 1, Oregon April 1, Idaho and Montana April 15, Iowa and Colorado July 1 and South Dakota November 1, while Michigan accepts applications after January 1 and before December 31 of the tax year. Some states renew automatically once approved and others ask every year. File as soon as you qualify, because some states do not refund earlier years (Honolulu says its exemption starts with the next payment date). Use the official link in your row for the form and date.

What the statutes say, in their own words

“A disabled veteran who has been awarded by the United States Department of Veterans Affairs or its successor 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability is entitled to an exemption from taxation of the total appraised value of the veteran's residence homestead.”

Texas: the total appraised value is exempt only on a residence homestead, and only with 100 percent compensation and a rating of 100 percent or individual unemployability.

Texas Tax Code 11.131(b)

“The primary residence of a veteran with a service-connected disability whose disability rating by the United States department of veterans affairs is one hundred percent or whose disability status is total disability based on individual unemployability is fully exempt from taxation.”

Arizona: fully exempt for a primary residence, with a rating of one hundred percent or total disability based on individual unemployability.

A.R.S. 42-11111(C)

“Has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of military service and entitled to veterans' benefits at the 100% rate.”

Michigan: one of three ways to be a disabled veteran is a VA finding that you are permanently and totally disabled from military service and entitled to benefits at the 100% rate.

MCL 211.7b(4)(a)(i) (Internet Archive copy of 2025-12-07; the live page may differ)

“who owns a home which has been specially adapted by the Veterans Administration through an approved Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant”

New Hampshire: the full exemption is only for a home that has been specially adapted through a VA Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant, for a veteran who is 100 percent permanently and totally disabled, a double amputee or paraplegic, or blind in both eyes.

RSA 72:36-a (Internet Archive copy of 2025-06-01; the live page may differ)

“50% of the first $200,000 of actual value of the veteran’s primary residence is exempt from taxation.”

Colorado: 50% of the first $200,000 of actual value of the primary residence is exempt, which is at most $100,000 of value; it is not a full exemption.

Colorado Division of Property Taxation

“The program could reduce the property taxes on your home and up to one acre of land by as much as $1,500.”

Idaho: the program could reduce the tax on your home and up to one acre by as much as $1,500; it is a capped reduction, not an exemption.

Idaho State Tax Commission

“(2) for a total (100 percent) and permanent disability, $300,000 of market value is excluded.”

Minnesota: $300,000 of market value is excluded for a total (100 percent) and permanent disability; at 70 percent or more the exclusion is $150,000.

Minn. Stat. 273.13, subd. 34(b)

“Beginning in 2022, qualified persons may be eligible for a tax credit against 100% of non-vocational school district property tax.”

Delaware: qualified persons may be eligible for a credit against 100% of the non-vocational school district property tax, which is school tax only.

Delaware Department of Finance

2026 ballot measures and pending changes

A change counts here only after it becomes law. These are pending, they are not in the table, and each links to its official source.

Louisiana. Pending: Louisiana voters decide Amendment 1 (Act 39 of 2026, SB 180) on November 3, 2026. It would let the surviving spouse of a veteran with a service-connected disability, who receives the additional exemption, make a one-time transfer of that exemption to a new qualifying home, effective January 1, 2027. It is not law unless voters approve it, and it takes effect only if approved. Official source

Louisiana. Pending: measure 9 on the November 3, 2026 Louisiana ballot (Act 220 of 2025) would raise the income limit for the special assessment level, which covers a veteran with a service-connected disability rating of 50% or more, from $100,000, to be adjusted annually for inflation beginning in 2026, to $150,000, to be adjusted annually for inflation beginning in 2028 (effective January 1, 2027). It does not change the veteran exemption itself, and it is not law unless voters approve it. Official source

Pennsylvania. Pending, with no vote scheduled: House Bill 1257 (2025-2026), a proposed constitutional amendment on the disabled veterans real estate tax exemption, was last referred to the House State Government Committee on March 30, 2026. It is not law. Official source

Louisiana Amendment 1 is the only measure that changes the veteran exemption itself that this review found on the November 3, 2026 ballot in official sources. Louisiana measure 9 (Act 220 of 2025) touches veterans only through the special assessment level. Check your state legislature and secretary of state for other changes.

Disabled veteran property tax exemption questions

Which states fully exempt the home of a 100 percent disabled veteran?

In this review of official sources, 13 states fully exempt the home at a 100 percent or permanent and total rating: Arizona, Connecticut, Florida, Indiana, Louisiana, Maryland, Michigan, Mississippi, New Jersey, Oklahoma, South Carolina, Texas, and Virginia. 3 more (Iowa, West Virginia, and Wisconsin) give a credit equal to the property tax instead of an exemption. Each state has its own tests (permanent and total, homestead, residence, time limits), and Indiana's 100 percent deduction starts with taxes payable in 2027. 3 states (Alabama, Delaware, and Montana) offer the full benefit only under conditions, 2 (Illinois and Nebraska) up to a value cap, and 9 states could not be confirmed from official sources. Open the row for your state to see the condition.

Does a 100 percent VA rating always mean no property tax?

No. Several states give a capped amount at 100 percent (for example Colorado, Idaho, Minnesota and Nevada), some need a permanent and total (P&T) finding on top of the rating, and others add income, ownership, acreage or occupancy tests. A homestead or primary-residence rule applies almost everywhere. Use the checker for the rule in your state.

What are permanent and total (P&T) and individual unemployability (IU), and do they count?

P&T is a VA finding that the disability is not expected to improve. IU (also called TDIU) is VA pay at the 100 percent rate to a veteran who cannot hold substantial work, even with a lower schedular rating. Whether each counts depends on the state: Arizona, Colorado, Michigan and Texas name individual unemployability, while Virginia, Maryland and South Carolina ask for permanent and total. See the VA disability ratings page for how ratings work.

Do I get a lower amount if my rating is below 100 percent?

Many states do. Some scale with the rating: Arizona multiplies the $4,188 statutory base, which is indexed each year, by the rating, North Dakota gives a credit that rises from $4,500 at 50 percent to $9,000 at 100 percent, and Illinois, Louisiana, Texas, Nevada and Connecticut use rating bands. Others pay nothing below 100 percent, such as Virginia, Maryland, New Jersey and Oklahoma.

Does a surviving spouse keep the exemption?

In 25 rows the sources show that the exemption continues for a surviving spouse, in most cases while the spouse stays unmarried and keeps living in the home; other states add conditions, or the source read does not say. Enter the veteran's rating in the checker and tick the surviving spouse box to see the state's rule.

How do I apply, and what are the deadlines?

You apply to the county or city assessor (or, in a few states, to the state tax or veterans agency), usually with a VA award letter and discharge papers. Deadlines differ a lot: Texas generally before May 1, Florida by March 1, Oregon by April 1, Idaho and Montana by April 15, Iowa and Colorado by July 1, and South Dakota by November 1. Missing a date usually means waiting for the next tax year, so check the official page in the table.

Will the exemption cover my whole property tax bill?

Not always. A full exemption can still leave a minimum tax (Kauai charges $150), the Delaware credit covers school tax only, Iowa, West Virginia and Wisconsin give a credit rather than an exemption, and fixed-dollar amounts reduce taxable value, not the bill itself. Special assessments and fees may remain. The checker estimates exempt value, not tax saved, because local rates vary.

What does "verify" mean in the table, and are any 2026 changes pending?

A "verify" row (9 of 51) means part of the rule was missing, conflicting or read from an older Internet Archive copy; the reason is shown, so confirm with your assessor. Two Louisiana measures are pending on November 3, 2026, and only one statewide vote changes a veteran exemption itself: Amendment 1 would let a surviving spouse transfer the additional exemption to a new home, while measure 9 only raises the income limit of the special assessment level that covers veterans rated 50% or more. Neither is law unless voters approve it. A Pennsylvania bill (HB 1257) is in committee with no vote scheduled.

Related veteran tools

Sources

Primary sources only: state statutes, constitutions and rules on official legislature sites, and state revenue, taxation and veterans agency pages and forms. 21 of them were read from Internet Archive copies because the publisher refused automated requests; the capture date is shown, and the live page may differ.