Texas Disabled Veteran Property Tax Exemption Calculator

• Tax Code 11.22(a) exempts up to a set dollar amount of assessed value by VA rating: $5,000 for ratings of 10 to 29 percent, $7,500 for 30 to 49 percent, $10,000 for 50 to 69 percent and $12,000 at 70 percent and over. The statute states the schedule in a table; the Comptroller repeats it in the instructions to Form 50-135.

  “A disability rating from 10-29 percent can have and exemption up to $5,000 from the property’s assessed value, 30-49 percent up to $7,500, 50-69 percent up to $10,000 and 70-100 percent up to $12,000.” (Comptroller Form 50-135 instructions; Tax Code 11.22(a))

• The exemption comes off the assessed value of one property the veteran owns and designates. It is not limited to a homestead.

  “A disabled veteran is entitled to an exemption from taxation of a portion of the assessed value of a property the veteran owns and designates as provided by Subsection (f) in accordance with the following schedule” (Tax Code 11.22(a))

• Tax Code 11.22(b) raises the amount to $12,000 whatever the rating band when the veteran is 65 or older with a rating of at least 10 percent, is totally blind in one or both eyes, or has lost the use of one or more limbs (Form 50-135 asks whether this is part of the service-connected disability).

  “A disabled veteran is entitled to an exemption from taxation of $12,000 of the assessed value of a property the veteran owns and designates as provided by Subsection (f) of this section if the veteran: (1) is 65 years of age or older and has a disability rating of at least 10 percent; (2) is totally blind in one or both eyes; or (3) has lost the use of one or more limbs.” (Tax Code 11.22(b))

• The amounts are not added together: a veteran who qualifies under both the rating schedule and the $12,000 conditions gets one exemption, the greatest one.

  “a disabled veteran who qualifies for more than one exemption authorized by Subsections (a) and (b) of this section is entitled to only one exemption but may choose the greatest exemption for which he qualifies” (Tax Code 11.22(e)(1))

• The same property has to be used for every taxing unit, and the veteran must live in Texas.

  “An individual may receive an exemption to which he is entitled by this section against only one property, which must be the same for every taxing unit in which the individual claims the exemption.” (Tax Code 11.22(f))

• Residency: Tax Code 11.22(g) requires the veteran to be a Texas resident.

  “An individual is not entitled to an exemption by this section unless he is a resident of this state.” (Tax Code 11.22(g))

• Who counts as a disabled veteran under Tax Code 11.22: the VA or the veteran’s service branch must classify the veteran as disabled, and the disability must be service-connected. The rating is the percentage the VA or the branch certifies.

  “"Disabled veteran" means a veteran of the armed services of the United States who is classified as disabled by the Veterans' Administration or its successor or the branch of the armed services in which the veteran served and whose disability is service-connected.” (Tax Code 11.22(h)(3))

• School district taxes already have a general homestead exemption of $140,000 off a residence homestead, so a veteran exemption on a homestead only saves school tax on value above that amount. The calculator takes this into account.

  “Tax Code Section 11.13(b) requires school districts to provide a $140,000 exemption on a residence homestead” (Comptroller, Property Tax Exemptions page; Tax Code 11.13(b))

• Tax Code 11.131(b) exempts the total appraised value of the veteran’s residence homestead when the VA has awarded 100 percent disability compensation for a service-connected disability and the rating is 100 percent or individual unemployability (TDIU). It applies to the residence homestead, not to other property.

  “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.” (Tax Code 11.131(b))

• The Comptroller describes the same exemption and says the VA determines the rating.

  “Tax Code Section 11.131 entitles a disabled veteran awarded 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability to a total property tax exemption on the disabled veteran's residence homestead, as determined by the U.S. Department of Veterans Affairs.” (Comptroller, Property Tax Exemptions page)

• Form 50-114 asks whether the disability is a permanent total disability under 38 CFR 4.15. Tax Code 11.131(b) does not say the disability must be permanent. Answer the form’s question truthfully and ask your appraisal district how it applies it.

  “Is the disability a permanent total disability as determined by the U.S. Department of Veterans Affairs under 38 C.F.R. Section 4.15?” (Comptroller Form 50-114, Section 1)

• You have to give the appraisal district documents that support the VA award. Form 50-114 lists the 100 percent disabled veteran exemption with this requirement.

  “Applicants must provide documentation to support this exemption request.” (Comptroller Form 50-114, Important Information)

• Partial exemption (Tax Code 11.22(c)): when a disabled veteran who had a 11.22 exemption dies, the surviving spouse gets an exemption equal to what the veteran had at death.

  “The amount of the exemption is the amount of the veteran's exemption at time of death.” (Tax Code 11.22(c))

• The spouse keeps it only while unmarried.

  “The spouse is entitled to an exemption by this subsection only for as long as the spouse remains unmarried.” (Tax Code 11.22(c))

• If there is no surviving spouse, each surviving child under 18 who is unmarried gets a share of the veteran’s exemption, divided by the number of eligible children.

  “each of the veteran's surviving children who is younger than 18 years of age and unmarried is entitled to an exemption from taxation of a portion of the assessed value of a property the child owns and designates as provided by Subsection (f) of this section” (Tax Code 11.22(c))

• Service member who dies on active duty (Tax Code 11.22(d)): the surviving spouse gets a $5,000 exemption; surviving children share $5,000.

  “the individual's surviving spouse is entitled to an exemption from taxation of $5,000 of the assessed value of the property the spouse owns and designates as provided by Subsection (f) of this section” (Tax Code 11.22(d)(1))

• Total exemption for a surviving spouse (Tax Code 11.131(c)): the spouse of a veteran who qualified for the total exemption, or would have qualified had it been in effect at death, keeps the exemption on the same homestead while the spouse has not remarried and the property stays the spouse’s residence homestead.

  “the surviving spouse has not remarried since the death of the disabled veteran” (Tax Code 11.131(c)(1))

• The property must also be the spouse’s homestead when the veteran died and stay so.

  “remains the residence homestead of the surviving spouse” (Tax Code 11.131(c)(2)(B))

• If the surviving spouse moves, the exemption carries to the new homestead in the same dollar amount, and the old county’s chief appraiser issues a certificate that states the amount.

  “a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled” (Tax Code 11.131(d))

• Donated residence homestead (Tax Code 11.132): a disabled veteran rated under 100 percent gets an exemption of the same percentage of the home’s appraised value as the rating when a charitable organization donated the home.

  “A disabled veteran who has a disability rating of less than 100 percent is entitled to an exemption from taxation of a percentage of the appraised value of the disabled veteran's residence homestead equal to the disabled veteran's disability rating if the residence homestead was donated to the disabled veteran by a charitable organization:” (Tax Code 11.132(b))

• The donation can be at no cost or at a cost that stays within half of the charity’s market value estimate.

  “at some cost to the disabled veteran in the form of a cash payment, a mortgage, or both in an aggregate amount that is not more than 50 percent of the good faith estimate of the market value of the residence homestead made by the charitable organization as of the date the donation is made” (Tax Code 11.132(b)(2))

• Surviving spouse of a service member killed in the line of duty (Tax Code 11.133, current law; it was renumbered from 11.132 in 2015): total exemption of the spouse’s residence homestead while the spouse has not remarried.

  “The surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the member of the armed services.” (Tax Code 11.133(b))

• Surviving spouse of a veteran who died of a condition the PACT Act of 2022 (or a regulation adopted under it) presumes to be service-connected (Tax Code 11.136, effective January 1, 2026): total exemption of the residence homestead, whatever the veteran’s rating at death, while the spouse has not remarried. The Comptroller says to use Form 50-114.

  “Tax Code Section 11.136 entitles a surviving spouse of veteran who died due to a qualifying condition or disease, regardless of the veteran's disability rating at the time of the veteran's death, a total property tax exemption of his or her residence homestead if the surviving spouse has not remarried since the veteran’s death.” (Comptroller, Property Tax Exemptions page; Tax Code 11.136 (added by H.B. 2508, 2025))

• The statute defines the qualifying condition or disease by the PACT Act (Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022) and the regulations adopted under it.

  “"Qualifying condition or disease" means a condition or disease for which the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022 (Pub. L. No. 117-168) or a regulation adopted under that Act establishes a presumption of service connection.” (Tax Code 11.136(a)(1))

• Form 50-135 is the application for the Tax Code 11.22 partial exemption.

  “The application for the exemption under Tax Code Section 11.22 is Form 50-135, Disabled Veteran's or Survivor's Exemption Application (PDF).” (Comptroller, Property Tax Exemptions page)

• Form 50-114 is the application for the Tax Code 11.131 total homestead exemption, including for a surviving spouse.

  “The application for the exemption under Tax Code Section 11.131 is Form 50-114, Residence Homestead Exemption Application (PDF).” (Comptroller, Property Tax Exemptions page)

• Form 50-114 also covers the donated homestead (Tax Code 11.132).

  “The application for the exemption under Tax Code Section 11.132 is Form 50-114, Residence Homestead Exemption Application (PDF).” (Comptroller, Property Tax Exemptions page)

• File with the appraisal district of each county where the property is, not with the Comptroller.

  “Do not file this form with the Texas Comptroller of Public Accounts.” (Comptroller Form 50-114)

• Deadline: the Comptroller gives the general deadline as before May 1, and Form 50-114 says April 30 of the year for which you want the exemption.

  “The general deadline for filing an exemption application is before May 1.” (Comptroller, Property Tax Exemptions page)

• Form 50-114 states the same deadline for the homestead exemptions.

  “Generally, the completed application and required documentation is due no later than April 30 of the year for which you are requesting the exemption.” (Comptroller Form 50-114, Application Deadlines)

• Late application, disabled veteran: up to five years after the delinquency date for the 11.131 or 11.132 homestead exemption; Tax Code 11.439 also allows it for the 11.22 exemption.

  “Disabled veterans (not surviving spouses) may file a late application for a residence homestead exemption under Tax Code Sections 11.131 or 11.132 up to five years after the delinquency date.” (Comptroller Form 50-114; Tax Code 11.439(a))

• Late application, surviving spouse: up to two years after the delinquency date.

  “A disabled veteran’s surviving spouse may file a late application for a residence homestead exemption under Tax Code Sections 11.131 or 11.132 up to two years after the delinquency date.” (Comptroller Form 50-114)

• Once the appraisal district allows the exemption you do not have to claim it again each year, unless ownership or your qualification changes or the chief appraiser asks you to confirm.

  “once allowed, need not be claimed in subsequent years” (Tax Code 11.43(c))

Other state benefits for disabled veterans, such as Hazlewood tuition, plates and parks, are on Texas veteran benefits.

• Texas veteran benefits – all the state benefits and who runs them
• VA disability pay chart 2026 – federal monthly VA compensation by rating
• VA disability calculator – combined rating and monthly compensation
• VA benefits by disability rating – what each rating unlocks
• VA automobile allowance – federal vehicle payment for qualifying disabilities