The Texas disabled veteran property tax exemption, set out in Tax Code Section 11.22, lowers the taxable value of one property owned by a veteran with a service-connected disability by $5,000 to $12,000, with the exact amount tied to the VA disability rating. A separate statute, Section 11.131, goes further for veterans rated 100% disabled by eliminating property tax on the residence homestead entirely. Which one applies to you depends on your rating and the property involved.
How Much the Exemption Is Worth
Section 11.22 uses a tiered schedule. The exemption comes off the property’s assessed value before any taxing unit calculates its bill:1State of Texas. Texas Code 11.22 – Disabled Veterans
- 10% to 29% disability rating: $5,000
- 30% to 49%: $7,500
- 50% to 69%: $10,000
- 70% or higher: $12,000
On a home assessed at $300,000, a veteran with a 50% rating pays taxes as if the home were worth $290,000. The amounts are fixed by statute and apply to every local taxing unit (school district, county, city, special districts) where the property sits.
The Flat $12,000 for Age 65, Blindness, or Loss of Limb
Subsection (b) lets some veterans skip the tiered schedule and claim a flat $12,000 regardless of rating. Three situations qualify:1State of Texas. Texas Code 11.22 – Disabled Veterans
- Age 65 or older with at least a 10% rating
- Total blindness in one or both eyes
- Loss of use of one or more limbs
So a veteran rated at 10% who turns 65 moves from $5,000 to $12,000. A veteran with a 30% rating who has lost a limb goes from $7,500 to $12,000. If a veteran qualifies under more than one provision, the amounts combine against the same property.
If You’re Rated 100% Disabled, Look at Section 11.131 Instead
Section 11.22 is a partial exemption capped at $12,000. It is not the main benefit for 100% rated veterans. Section 11.131 provides a total exemption from property taxes on the residence homestead of a veteran who receives 100% disability compensation for a service-connected disability and is rated either 100% disabled or individually unemployable by the VA.2Texas Comptroller of Public Accounts. Property Tax Exemptions3State of Texas. Texas Code TAX 11.131
The practical difference: 11.131 wipes out the whole homestead tax bill but only works on your homestead; 11.22 is smaller but has no homestead restriction. A 100% rated veteran who also owns a second property can file 11.131 on the home and 11.22 against the other property.
Who Qualifies
The statute defines a disabled veteran as a veteran of the United States armed services whose disability has been certified by the VA (or its successor) or the branch of service, and whose disability is service-connected (occurred or was aggravated during military service).1State of Texas. Texas Code 11.22 – Disabled Veterans A disability unrelated to service does not qualify.
Two more conditions apply: the veteran must be a Texas resident, and the veteran must own the property receiving the exemption. The property does not have to be the veteran’s home. The statute does not use the words “homestead” or “primary residence” for 11.22 purposes.
One Property, One Exemption
The exemption applies to a single property that the applicant designates on the application form, and the same property must be designated across every taxing unit.1State of Texas. Texas Code 11.22 – Disabled Veterans A veteran who owns a house in one county and land in another cannot split the exemption. If a veteran qualifies under both the tiered schedule and the flat $12,000 provision, those amounts combine against that one designated property.
How to Apply
File Texas Comptroller Form 50-135, “Application for Disabled Veteran’s or Survivor’s Exemptions,” with the appraisal district in each county where the designated property is located.4Texas Comptroller of Public Accounts. Disabled Veteran’s or Survivor’s Exemption Application Attach the VA disability rating letter showing the percentage and that the disability is service-connected, along with a DD Form 214 or equivalent proof of service. Most appraisal districts accept applications by mail or online.
The Deadline Is Not What You Think
The general property tax exemption deadline is April 30 of the tax year. Section 11.22 applicants have a much longer window. Under Section 11.439, disabled veterans, surviving spouses, and children can file a Section 11.22 application up to five years after the delinquency date for the taxes on the property.5State of Texas. Texas Code TAX 11.4396Texas Comptroller of Public Accounts. Disabled Veteran and Surviving Spouse Exemptions Frequently Asked Questions
If you missed April 30, or you just received a qualifying rating, you can still apply for prior tax years. When a late application is approved after the tax roll is finalized, the chief appraiser notifies the tax collector, who corrects the roll and reduces the bill. If you already paid, the collector issues a refund for the exempted portion within 60 days of being notified.5State of Texas. Texas Code TAX 11.439
Surviving Spouses and Children
When a qualifying veteran dies, the surviving spouse can continue the same exemption amount the veteran held, as long as the spouse owns and designates the property and has not remarried.1State of Texas. Texas Code 11.22 – Disabled Veterans The property does not have to be the spouse’s homestead.
If there is no surviving spouse, the veteran’s children can claim the exemption. Each child must be under 18 and unmarried, and must own the designated property, which in practice means they inherited it. The statute defines “child” to include adopted children and children born outside of marriage whose paternity has been legally admitted or established.
The 100% exemption under Section 11.131 has its own surviving-spouse rule: the spouse must have been married to the veteran at death, must not have remarried, and the property must be and remain the spouse’s residence homestead. A spouse who moves can transfer the dollar value of the exemption to a new homestead.3State of Texas. Texas Code TAX 11.131
If Your VA Rating Changes
Because the exemption amount is tied to your disability percentage, a rating increase can push you into a higher tier (for example, from $7,500 to $10,000 if you move from 40% to 60%). The statute does not provide for automatic adjustment, so file an updated application with your county appraisal district and attach the new VA rating letter. Years can pass before anyone else catches the discrepancy, and in the meantime you are paying more tax than the statute requires.