Texas disabled veteran property tax exemptions: 2026 guide

Tax Code Section 11.131 provides an exemption of the total appraised value of the residence homestead for a qualifying disabled veteran awarded 100% disability compensation because of a 100% disability rating or a determination of individual unemployability by the U.S. Department of Veterans Affairs.

This total exemption applies to the qualifying residence homestead. It does not automatically make every other property owned by the veteran tax-exempt. A veteran may also qualify for the separate Section 11.22 partial exemption on one property when its requirements are met.

The appraisal district—not the tax office and not the Texas Comptroller—receives the local exemption application. Texas Comptroller Form 50-135 is the Disabled Veteran’s or Survivor’s Exemption Application for the partial Section 11.22 exemption. The 100% disabled-veteran residence-homestead exemption is claimed through the applicable residence-homestead application and supporting documentation.

Use the current form supplied by the Comptroller or appraisal district and verify the filing instructions for the tax year in question.

Separate relief may apply to qualifying disabled veterans who receive a donated residence from a charitable organization. The benefit depends on disability rating, donation terms and statutory qualifications.

Texas law provides continuation or separate relief for some surviving spouses and, in limited cases, children. Eligibility depends on which veteran exemption applied and can include residence, remarriage, ownership and age requirements. For the Section 11.131 total residence-homestead exemption, the Comptroller states that an eligible surviving spouse must not have remarried and must satisfy the residence-homestead conditions.

File with the appraisal district that appraises the property and include the current application plus qualifying military or VA documentation. Keep the approval notice and verify the exemption on the appraisal record and tax bill. Use the county guide to find the correct appraisal district before filing.

The Comptroller lists April 30 as the normal deadline for disabled-veteran exemptions, while Texas law also permits certain late applications. If a deadline has passed, check the current Comptroller guidance and your appraisal district rather than assuming the benefit is lost.

Frequent problems include filing with the tax office instead of the appraisal district, assuming benefits transfer automatically after a move, confusing the Section 11.22 partial exemption with the Section 11.131 total homestead exemption, treating the VA rating as the only requirement, failing to update ownership and not checking whether the exemption appears for every applicable taxing unit.