Property-Tax Benefits for Texas Veterans
Texas provides significant property-tax exemptions for qualifying disabled veterans and surviving spouses.
§11.22 Partial Exemption by Disability Rating
| Disability Rating | Exemption Amount |
|---|---|
| 10–29% | Up to $5,000 |
| 30–49% | Up to $7,500 |
| 50–69% | Up to $10,000 |
| 70–100% | Up to $12,000 |
| 65+ with at least 10%, totally blind, or loss of use of limb(s) | Up to $12,000 (special) |
File Form 50-135 with your county appraisal district. Late filing is allowed up to 5 years after the tax delinquency date for §11.22.
§11.131 Full Residence-Homestead Exemption
A veteran who receives 100% VA disability compensation AND has either:
- A 100% service-connected disability rating, OR
- A VA Individual Unemployability (IU) determination
may qualify for a total residence-homestead property-tax exemption — potentially eliminating property tax entirely on the primary home.
File Form 50-114 with your county appraisal district. The appraisal district makes the final determination.
Individual Unemployability (IU) Pathway
Individual Unemployability is one of the two qualifying pathways for the §11.131 full exemption. A veteran with an IU determination who receives 100% disability compensation from VA may qualify for the total homestead exemption — even if their combined disability rating is technically below 100%.
Important Distinction
§11.22 (partial) provides an exemption reducing the appraised value by a specific dollar amount based on disability percentage. §11.131 (full) provides a total residence-homestead exemption. These are different statutory provisions with different qualifying criteria.
MYTH: A 70% disability rating means no Texas property tax.
FACT: The total exemption under §11.131 requires 100% compensation plus a 100% rating or IU. A 70% rating qualifies for the partial §11.22 exemption (up to $12,000).
Surviving Spouse Exemptions
§11.131: Surviving spouse may continue the 100%-disabled veteran’s exemption. If the spouse moves, the dollar amount may transfer to a new homestead.
§11.133: Spouse of service member killed or fatally injured in the line of duty.
§11.136: Spouse of veteran who died from a statutory qualifying condition or disease — may qualify regardless of disability rating at death. This exemption is easily missed.
General Homestead Exemption
The general homestead exemption is available to all Texas homeowners (not veteran-specific) and may coexist with veteran-specific exemptions. File with your county appraisal district.