Texas Property Tax Exemptions
Understanding Texas Homestead and Disabled Veteran Property Tax Exemptions.
Texas offers significant property tax relief for homeowners and veterans. Understanding these exemptions can save you thousands of dollars annually:
- •General Homestead Exemption - School districts must exempt $140,000 of a qualifying residence homestead's appraised value
- •Disabled Veteran Exemptions - Additional exemptions ranging from $5,000 to $12,000 based on VA disability rating
- •100% Total Exemption - Qualifying veterans with a 100% service-connected disability rating or Individual Unemployability may receive a total exemption on their residence homestead
- •Surviving Spouse Benefits - Certain surviving spouses maintain the same exemptions
Total Property Tax Exemption for Qualifying 100% Disabled Veterans
Qualifying veterans receiving VA compensation based on a 100% service-connected disability rating or Individual Unemployability may receive a total property-tax exemption on their Texas residence homestead.
Applies to a homeowner's primary residence only
Mandatory School District Exemption:
- •Texas school districts must exempt $140,000 of a qualifying residence homestead's appraised value from school district taxation
Optional Local Exemptions:
(city, county, special districts)
- •Up to 20% of appraised value (minimum $5,000)
Coverage:
- •Includes the home and up to 20 acres of land
- •Must be occupied as the owner's principal residence
Note: Local exemptions vary by city and county. Check with your local appraisal district for specific amounts.
Disabled Veterans may qualify for additional exemptions on top of the standard homestead exemption:
Partial Exemptions (Based on VA Disability Rating):
| VA 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 |
This exemption may generally be applied to one property owned by the qualifying disabled veteran and is not necessarily limited to a residence homestead.
100% Disabled Veteran – Total Exemption
Qualifying veterans receiving VA compensation based on a 100% service-connected disability rating or Individual Unemployability may receive:
- ✓A total property-tax exemption on the qualifying residence homestead
- ✓Applies to the residence homestead only, not all property owned by the veteran
- ✓Applies immediately upon qualification (even mid-year)
Where to Apply:
Most exemptions require filing with your local county appraisal district
Key Deadlines:
- •General filing deadline: April 30
- •Certain disabled-veteran exemptions may be filed late, in some cases up to five years after the applicable tax delinquency date
Supporting Documents Typically Include:
- •VA disability rating letter
- •Proof of residence
- •Texas ID matching the property address
Appraised Value vs Taxable Value
Appraised value is the value assigned to your property by the appraisal district. Taxable value is the value remaining after applicable exemptions are applied. Property taxes are calculated from the taxable value, subject to applicable tax rates.
A qualifying surviving spouse may continue the 100% disabled-veteran residence-homestead exemption if statutory requirements are met:
General Requirements:
- •The spouse has not remarried
- •The property was the spouse's residence homestead when the veteran died
- •The property remains the spouse's residence homestead
Portability:
- •If the surviving spouse moves to another qualifying homestead, Texas law may allow transfer of the dollar amount of the prior exemption
- •The new property is not automatically fully tax-exempt
Additional Surviving-Spouse Category
Texas law also provides residence-homestead relief for certain surviving spouses of veterans who died from qualifying presumptive service-connected conditions or diseases, subject to statutory eligibility requirements.
Texas Comptroller – Property Tax Exemptions
comptroller.texas.gov/taxes/property-tax/exemptionsOfficial guidance on all Texas property tax exemptions
Texas Tax Code
Including applicable disabled-veteran residence-homestead provisions (e.g., Sections 11.131, 11.132, 11.22)
County Appraisal Districts
Contact your local county appraisal district to apply for exemptions and verify specific local rates and requirements.
Find your county appraisal district by searching “[Your County] Texas Appraisal District”
Eligibility and exemption amounts depend on individual circumstances and local appraisal district administration. Fireguard provides educational information and is not legal or tax advice. Verify eligibility with the Texas Comptroller and your county appraisal district.
Planning a home purchase? See how your property tax exemption affects your VA home loan payment.