Texas Disabled Veteran Property Tax Exemption (2026)

If you are a disabled veteran buying or owning a home in Texas, property taxes are a cost you pay every year, and it can be hard to tell which exemptions your rating actually unlocks.

This guide breaks down the 2026 Texas disabled veteran property tax exemption rules, from the partial exemptions starting at a 10% rating to the total homestead exemption for 100% disabled or unemployable veterans, surviving spouse rules, and how to file.

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By the end, you will know which exemptions your rating unlocks, how mid-year home purchases and retroactive refunds work, and which forms to take to your county appraisal district.

Two Main Texas Disabled Veteran Exemptions

Texas law provides two main property tax exemptions for veterans with service-connected disabilities, plus special exemptions for donated homes and surviving spouses. According to the Texas Comptroller, an eligible disabled veteran may receive both main exemptions.

1. The 100% Disabled Veteran Homestead Exemption (Tax Code Section 11.131): Exempts the total appraised value of the veteran's residence homestead if the veteran receives 100% disability compensation from the U.S. Department of Veterans Affairs (VA) for a service-connected disability and has a rating of 100% disabled or individual unemployability (IU).
2. The Partial Disabled Veteran Exemption (Tax Code Section 11.22): Exempts $5,000 to $12,000 of assessed value for Texas residents with a service-connected disability rating of 10% or higher, and can be applied to any one property the veteran owns and designates.

Nothing happens automatically when you close on a house or get a new VA award letter. You must apply with the appraisal district in the county where the property is located.

What Each Disability Rating Gets You in Texas

Every eligible Texas homeowner can claim the standard Texas homestead exemption on a principal residence. Veterans with a service-connected disability can stack these veteran benefits on top of it:

Tax Code Section 11.22 Exemption Amounts by Rating

Under Texas Tax Code Section 11.22(a), the partial exemption removes a set dollar amount from the assessed value of one property you own and designate. To qualify, you must be a Texas resident and a U.S. armed services veteran classified as disabled by the VA (or its successor) or by your branch of service, with a service-connected disability.

The $12,000 Special Cases Under Section 11.22(b)

Even if your rating is below 70%, Texas Tax Code Section 11.22(b) grants the full $12,000 exemption if you meet any one of these conditions:

• You are 65 or older and have a service-connected disability rating of at least 10%.
• You are totally blind in one or both eyes.
• You have lost the use of one or more limbs.

If you qualify under both the standard rating chart and one of these special cases, the statute allows only one Section 11.22 exemption amount for your own disability, and you may choose the greatest one. Otherwise, a person who qualifies for more than one Section 11.22 exemption may add them together, and the total must be taken against the same designated property. A surviving spouse who receives a spouse exemption cannot also receive a surviving-child exemption.

Any One Property vs. Residence Homestead

According to the Texas Comptroller, unlike the regular disabled person exemption, the Section 11.22 disabled veteran exemption does not have to be used on your residence homestead. It applies to only one property that you own and designate on your application, and that property must be the same for every taxing unit. Because state law and Comptroller rules say "any one property" without listing every eligible property type, check with your county appraisal district if you want to designate a property other than your primary home.

What Is Your Exemption Worth?

Enter your home's value, the combined tax rate from your tax statement, and your situation to estimate your yearly savings.

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The 100% Disabled Veteran Homestead Exemption (Tax Code Section 11.131)

The disabled veteran homestead exemption under Tax Code Section 11.131 is the total exemption. If you qualify, it exempts the total appraised value of your residence homestead from property taxes.

Who Qualifies (Including Individual Unemployability)

Under Section 11.131(b), a disabled veteran qualifies if awarded by the U.S. Department of Veterans Affairs (or its successor):

• 100% disability compensation due to a service-connected disability, and
• A rating of 100% disabled or of individual unemployability (IU).

The Texas Comptroller, Form 50-114, and county appraisal districts such as the Travis Central Appraisal District confirm that you do not have to hold both a 100% rating and individual unemployability. You qualify if you receive 100% service-connected compensation and are rated either 100% disabled or unemployable.

According to the VA, Individual Unemployability is awarded when a veteran cannot work because of service-connected disabilities and has either at least one service-connected disability rated 60% or more, or two or more service-connected disabilities with at least one rated 40% or more and a combined rating of 70% or more. The VA pays IU at the same compensation level as a 100% rating.

Residence Homestead Rules and Using Both Exemptions

The Section 11.131 total exemption applies only to your residence homestead—the home you own and occupy as your principal residence. According to the Texas Comptroller, if you own another property in Texas, you can apply the Section 11.22 partial exemption (up to $12,000) to that other property and receive both exemptions at the same time.

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Donated Homesteads for Partially Disabled Veterans (Tax Code Section 11.132)

If your service-connected disability rating is less than 100% and your residence homestead was donated to you by a 501(c)(3) charitable organization, you may qualify for a percentage exemption under Tax Code Section 11.132.

• Eligibility: The home must have been donated to the disabled veteran by a charitable organization either at no cost, or at a cost (in cash, mortgage, or both) of no more than 50% of the organization's good-faith estimate of the property's market value on the date of the donation.
• Exemption amount: The percentage of the homestead's appraised value that is exempt equals your disability rating percentage. For example, a 60% rating exempts 60% of the home's appraised value.
• Effective date and deadline: This exemption takes effect as of January 1 of the year you qualify and applies to the entire tax year. You must file the application no later than the first anniversary of your qualification date.

Surviving Spouses and Children (Including the New 2026 PACT Act Exemption)

Texas law protects surviving family members under several sections of the Tax Code. In most of the surviving spouse provisions below, the benefit continues only while the surviving spouse remains unmarried.

New for Tax Year 2026: PACT Act Surviving Spouse Exemption (Section 11.136)

Following the passage of House Bill 2508 by the 89th Texas Legislature and voter approval of Proposition 7 in November 2025, Tax Code Section 11.136 took effect on January 1, 2026.

It grants a total residence homestead exemption to the unremarried surviving spouse of a veteran who died as a result of a qualifying condition or disease that the federal PACT Act of 2022 (Pub. L. 117-168)—or a regulation adopted under that Act—presumes to be service-connected. Under the statute and Form 50-114:

• It applies regardless of the veteran's disability rating at the time of death.
• It applies regardless of the date of the veteran's death.
• It is effective as of January 1 of the qualifying year for the entire tax year.

Important Rules for Survivors

• Keeping the 100% homestead exemption (Section 11.131): To keep the full exemption on the existing home, the property must have been the surviving spouse's residence homestead at the time of the veteran's death and must remain so. If the surviving spouse moves to a different Texas homestead, the new home gets a fixed dollar-amount exemption equal to the last exemption amount on the old home—which, as the Comptroller notes, means the new homestead might not receive a total exemption.
• Killed in the line of duty (Section 11.133 and Section 11.22(d)): According to the Texas Comptroller, the $5,000 active-duty death exemption under Section 11.22(d) is separate from the total homestead exemption under Section 11.133, and can be applied to any one property in addition to the homestead exemption.
• Surviving children under Section 11.22: If the spouse does not survive the veteran, each unmarried surviving child under 18 shares the veteran's Section 11.22 exemption amount, divided by the number of eligible children.

Buying or Qualifying Mid-Year: Proration and Refunds

How Texas handles mid-year changes depends on which exemption you are claiming.

Mid-Year Rules for the 100% Exemption (Section 11.131)

Under Tax Code Section 11.42(e) and Texas Comptroller guidance, if you qualify for the Section 11.131 total homestead exemption after January 1—for example, because you bought and moved into a home after January 1—you do not have to wait until next year. You may receive the exemption for the applicable portion of that tax year immediately on qualification.

Under Tax Code Section 26.1125, your property tax for that year is prorated using this formula:

• Your tax for the year = Full-year tax multiplied by (Days elapsed in the year before your qualification date divided by 365).
• If taxes were already billed or paid: The tax assessor recalculates your tax and corrects the roll. If your bill has not been paid, a corrected bill is issued. If the tax was already paid, the tax collector refunds the overpayment to the person who owned the property when the tax was paid.
• If you move to another Texas home mid-year: According to the Comptroller, tax is owed on your old homestead for the part of the year after your exemption there ends, and your new homestead exemption can start immediately upon qualification by filing Form 50-114 with the new appraisal district.

January 1 Rule for the Partial Exemption (Section 11.22)

Under Tax Code Section 11.42(a) and Form 50-135, eligibility for the Section 11.22 partial exemption ($5,000 to $12,000) is determined on January 1 of the tax year, and the application applies to property owned on January 1 of that year. Section 11.22 is not among the exemptions that Section 11.42(d) allows a person to claim on property acquired after January 1. If you are buying after January 1, confirm with your county appraisal district when your Section 11.22 exemption can start.

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How to Apply: Forms, Documents, and Deadlines

You must file your exemption application with the county appraisal district in each county where the property is located. Both Comptroller forms emphasize: do not file your application with the Texas Comptroller of Public Accounts. Some appraisal districts, such as the Travis Central Appraisal District, accept applications by mail, online, or in person.

Step 1: Choose the Right Comptroller Form

• Form 50-114 (Residence Homestead Exemption Application): Use this form for the Section 11.131 (100% or IU disabled veteran homestead), Section 11.132 (donated homestead), Section 11.133 (surviving spouse of service member killed in line of duty), Section 11.134 (surviving spouse of first responder), Section 11.136 (PACT Act surviving spouse), and the general Section 11.13 residence homestead and 65+/disabled exemptions. You can check all boxes that apply on the same form.
• Form 50-135 (Disabled Veteran's or Survivor's Exemption Application): Use this form for the Section 11.22 partial exemption ($5,000 to $12,000) and its surviving spouse or child provisions.
• Claiming both: If you are claiming Section 11.131 on your homestead and Section 11.22 on a property, file both forms.

Step 2: Gather Your Required Documents

• Driver's license or state ID card: A copy is required for both forms. For Form 50-114 (homestead), the address on your driver's license or state ID must match the homestead property address. (The chief appraiser may waive the address-match requirement for active-duty military members or their spouses who provide a military ID and a utility bill for the property.)
• Official VA or service-branch disability letter: Form 50-135 asks for documentation from the VA or your branch of service showing your most recent disability rating. For Section 11.131 and Section 11.132, Form 50-114 says applicants must provide documentation to support the request. According to the Texas Comptroller, a driver's license or state ID is not acceptable proof of your disability rating.

Step 3: File by the Deadline (or Use the Late-Filing Window)

• Standard filing window: Between January 1 and April 30 (before May 1) of the tax year. For good cause, the chief appraiser may extend the deadline once by up to 60 days.
• Late filing for disabled veterans (5-year window): Under Tax Code Section 11.439, the chief appraiser must accept a late application from a disabled veteran for Section 11.131, Section 11.132, or Section 11.22 if it is filed up to 5 years after the delinquency date for the taxes on the property.
• Late filing for surviving spouses (2-year window): Surviving spouses applying late for Section 11.131 or Section 11.132 have up to 2 years after the delinquency date (the same 2-year window that applies to general residence homestead exemptions under Section 11.431).
• Refunds on late approvals: When a late application is approved under Section 11.439, the tax collector either deducts the tax from an unpaid bill or refunds the overpaid taxes along with related penalties and interest to the person who owned the property when the tax was paid. Under Senate Bill 850 (effective September 1, 2025), Texas added Tax Code Section 1.072, stating that a taxpayer may, but is not required to, file a separate refund application for a refund of $20 or more, and removed the old 60-day statutory clock on collectors issuing late-exemption refunds.

Do You Have to Re-Apply Every Year?

No. Once any of these exemptions (Sections 11.22, 11.131, 11.132, 11.133, 11.134, or 11.136) is granted, you do not need to re-apply each year unless ownership or your qualification changes. If your eligibility ends, you must notify the appraisal district in writing before May 1 after it ends.

A chief appraiser may require a new application by written notice, but Tax Code Section 11.43(r) prohibits the chief appraiser from requiring a new application from a Section 11.131 recipient who has a permanent total disability determined by the VA under 38 C.F.R. Section 4.15.

How Veteran Exemptions Combine With Homestead and 65+ Benefits

If you do not qualify for the Section 11.131 total exemption, your Section 11.22 exemption is only one piece of your property tax reduction. Make sure you also claim every general exemption you qualify for on Form 50-114:

• General Residence Homestead Exemption (Tax Code Section 11.13): Following voter approval in November 2025 (SB 4), Texas school districts must provide a $140,000 homestead exemption on your principal residence. Counties that levy farm-to-market or flood-control taxes must give a $3,000 exemption, and any local taxing unit may adopt an optional percentage homestead exemption of up to 20% (with a $5,000 minimum). Read our Texas Homestead Exemption Guide for the full breakdown.
• Age 65 or Older or Disabled Person Exemption (Tax Code Section 11.13(c)): Following SB 23 (effective November 2025), homeowners who are 65 or older—or who meet the Social Security definition of disabled—receive an additional $60,000 school district exemption on top of the $140,000 general homestead exemption, plus at least $3,000 from any taxing unit that adopts a local option. According to the Comptroller, a disabled veteran may also qualify for the disabled person homestead exemption if they meet its disability definition, though one person cannot receive both the 65+ and the disabled-person Section 11.13 exemption from the same taxing unit. See our guide to Texas property tax exemptions for seniors.
• 65+ Disabled Veteran Boost (Tax Code Section 11.22(b)): Separately, once you turn 65, a service-connected disability rating of at least 10% qualifies you for the $12,000 Section 11.22 amount.

Check Your Texas VA Loan Eligibility With Your Tax Savings in Mind

Buying a Home in Texas: VA Loans and the Texas VLB Rate Discount

Your VA disability rating does more than lower your property tax bill after closing—it can also affect what you pay to borrow when you buy a home.

No VA Funding Fee for Compensated Disabled Veterans

With VA loans in Texas, eligible borrowers can buy with no down payment (as long as the sales price does not exceed the appraised value) and no monthly private mortgage insurance. Normally, VA loans charge a one-time funding fee of 1.25% to 3.3% on a purchase. However, according to the VA, you are completely exempt from the VA funding fee if you:

• Receive VA compensation for a service-connected disability,
• Are eligible for service-connected disability compensation but receive retirement or active-duty pay instead,
• Receive Dependency and Indemnity Compensation (DIC) as a surviving spouse,
• Are a service member with a proposed or memorandum disability rating issued before closing, or
• Are an active-duty service member with evidence of a Purple Heart on or before closing.

Texas Veterans Land Board (VLB) Interest Rate Discount

Through the Texas Veterans Housing Assistance Program (VHAP), the Texas Veterans Land Board offers primary-residence purchase loans of up to $832,750 (current published limit; confirm with a participating lender) with 15-, 20-, 25-, or 30-year fixed terms that pair with a VA, FHA, or conventional loan through a participating lender.

According to the VLB, veterans with a VA service-connected disability rating of 30% or greater qualify for a discounted interest rate under the VLB Veterans with Disabilities Program. The VLB says its base rate is adjusted on the first business day of each week and that rates and discounts can change at any time, so a participating lender can quote today's rate. You can also compare the VLB program with Homes for Texas Heroes and other Texas home loan options to see which fits your situation.

Bottom Line for Texas Disabled Veterans

Whether you qualify for a $5,000 to $12,000 reduction under Section 11.22 or a complete homestead tax exemption under Section 11.131 for a 100% or individual unemployability rating, Texas law gives disabled veterans and surviving spouses real property tax relief, but only if you apply. If you also qualify for the VA funding fee exemption, that can lower your upfront cost to buy.

If you are planning to buy a home in Texas, our team can help you review your VA eligibility, estimate your monthly payment with your property tax exemption factored in, and compare your mortgage options.

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