Surviving Spouse Texas Property Tax Exemption 2026

Texas Veteran Property Tax Exemption 2026

Your Complete Guide to Texas Veteran Property Tax Exemptions in 2026

Texas offers significant property tax exemptions for veterans with service-connected disabilities, with the most substantial benefit being a 100% exemption from property taxes for veterans rated 100% disabled or with individual unemployability. For 2026, new legislation (SB 3060 and HB 1932) increases partial exemption amounts for veterans with lower disability ratings and expands eligibility for surviving spouses of veterans who died from service-connected conditions. These exemptions are administered by county appraisal districts and can be combined with other homestead exemptions to maximize savings.

Quick Facts

What Is the Texas Veteran Property Tax Exemption?

The Texas veteran property tax exemption reduces or eliminates property taxes on property owned by veterans with service-connected disabilities. Texas law provides two main exemptions: a partial exemption for veterans rated less than 100% disabled, and a 100% total exemption for veterans rated 100% disabled or with individual unemployability.

Who qualifies: Veterans who are Texas residents, own property, and have a service-connected disability rating of at least 10% from the U.S. Department of Veterans Affairs. Surviving spouses may also qualify under certain conditions.

Why it matters: Property taxes are a significant expense for Texas homeowners. For a 100% disabled veteran, this exemption can eliminate thousands of dollars in annual property taxes, making homeownership more affordable and providing financial relief for those who served.

What veterans should do next: Contact your county appraisal district to apply. You can also download Form 50-135 (Disabled Veterans Exemption Application) from the Texas Comptroller’s website or your county’s appraisal district site.

2026 Legislative Updates

New Partial Exemption Amounts (SB 3060)

Effective January 1, 2026, subject to voter approval, Texas has increased the partial exemption amounts for disabled veterans . The new exemption amounts are:

Note: These increased amounts apply only to ad valorem taxes imposed for tax years beginning on or after January 1, 2026, and only if the constitutional amendment is approved by Texas voters .

100% Disabled Veteran Exemption

Veterans with a 100% disability rating or a 100% individual unemployability rating qualify for a total exemption from property taxes on their residence homestead . This exemption waives the full appraised value of the property.

What this means: You will pay no property taxes on your homestead. The exemption applies to all taxing jurisdictions—school districts, cities, counties, and special districts—as long as the property is your primary residence.

Surviving Spouse Exemption (Tax Code 11.136)

A new law effective for the 2026 tax year provides a total residence homestead exemption for certain surviving spouses of veterans who died as a result of a service-connected condition .

Who qualifies:

• Must be the surviving spouse of a U.S. veteran whose death was service-connected

• Must not have remarried

• The property must be the surviving spouse’s primary residence

Required documentation:

• Valid Texas Driver’s License or Texas ID

• Marriage Certificate

• Death Certificate of the veteran

• Completed Homestead Application

• VA Letter confirming Dependency and Indemnity Compensation (DIC) benefits have been awarded 

Important note: This exemption applies even if the veteran did NOT have a 100% disability rating at the time of death, as long as the death was service-connected .

Surviving Spouse of 100% Disabled Veteran

If you are the surviving spouse of a veteran who was 100% disabled at the time of death and you have not remarried, you may continue to receive the 100% homestead exemption .

Partial Exemption Amounts

For veterans with disability ratings below 100%, the partial exemption amounts are:

How it works: These amounts are subtracted from the appraised value of the property before taxes are calculated. For example, if your home is appraised at $200,000 and you have a 50% disability rating, you would pay taxes on $150,000 (assuming no other exemptions).

Important: The partial exemption can be applied to any one property owned by the veteran, not just a homestead . However, the 100% exemption applies only to a residence homestead.

Who Qualifies

General Eligibility Requirements

• Texas residency: You must be a Texas resident 

• VA disability rating: You must have a service-connected disability rating of at least 10% from the VA 

• Property ownership: You must own the property on January 1 of the tax year for which you are applying 

• One property only: You cannot claim this exemption on more than one property 

100% Disabled Veteran Exemption

• VA disability rating of 100% OR

• Individual Unemployability rating of 100%

• Property must be your residence homestead

• Combined with general homestead, disabled persons, and over-65 exemptions if applicable 

Surviving Spouse Eligibility

For surviving spouses of 100% disabled veterans:

• Must be the surviving spouse of a veteran with a 100% disability rating 

• Must not have remarried

• Must continue to occupy the property as primary residence

For surviving spouses of veterans with service-connected death (new for 2026):

• Veteran’s death must be service-connected

• Must not have remarried

• Must occupy the property as primary residence 

How to Apply

Step 1: Determine Your Eligibility

Review your VA disability rating letter to confirm your rating. If you are a surviving spouse, confirm your eligibility and gather required documentation.

Step 2: Obtain the Application

Download Form 50-135 (Disabled Veterans Exemption Application) from:

• The Texas Comptroller’s website

• Your county appraisal district website

• Request by mail from your county appraisal district

Also needed: If applying for a homestead, complete Form 50-114 (Residence Homestead Exemption Application) .

Step 3: Gather Required Documents

• Current VA letter dated within the last two years verifying your total combined service-connected disability rating 

• Texas Driver’s License or Texas Identification Card 

• For surviving spouses: Marriage certificate and veteran’s death certificate 

• For DIC recipients: VA letter confirming DIC benefits award 

Step 4: Submit Your Application

Submit your completed application and documents to your county appraisal district . Applications may be submitted:

• Online through your county’s portal

• By mail

• By fax

• In person 

Step 5: Follow Up

• Confirm receipt of your application

• Check the status with your county appraisal district

• Respond to any requests for additional information promptly

Application Deadlines

• Standard deadline: April 30 of the tax year (or later if the property is newly acquired)

• Late applications: You may still apply, but the exemption may only apply for future tax years

• Retroactive applications: If you owned the home and were eligible but did not apply, you can ask for the exemption to be retroactive for up to two years 

No Renewal Required

Once filed, the exemption will never need to be renewed for as long as you continue to qualify .

Appeals Process

If you receive a denial letter for your exemption application, you can protest the decision to the Appraisal Review Board (ARB) .

Steps to appeal:

1. Read the denial letter carefully for specific instructions

2. Note all deadlines for filing your protest

3. Gather supporting evidence

4. Submit your protest to the Appraisal Review Board

5. Attend a hearing if required

6. Provide compelling evidence that supports your eligibility

Note: If you have compelling evidence that your disability qualifies under Social Security Administration definitions, this may help convince the board to grant the exemption .

Combining Exemptions

Important: You cannot claim both the over-65 exemption and the disabled persons exemption on the same property—you must choose one .

Common Questions

1. What is the Texas veteran property tax exemption for 2026?

Texas offers property tax exemptions for veterans with service-connected disabilities. The exemption amount depends on your disability rating. For 2026, new legislation increases partial exemption amounts: $30,000 for 10-29% rating, $40,000 for 30-49%, $50,000 for 50-69%, and $100,000 for 70% or higher. Veterans with 100% disability receive a total homestead exemption .

2. How much property tax do 100% disabled veterans pay in Texas?

100% disabled veterans pay no property taxes on their residence homestead. Texas law provides a total exemption from taxation of the appraised value of the homestead for veterans rated 100% disabled or with individual unemployability . You must apply for the exemption through your county appraisal district.

3. What is the new surviving spouse property tax exemption in Texas for 2026?

A new law effective January 1, 2026 provides a total residence homestead exemption for surviving spouses of veterans who died from a service-connected condition. This applies even if the veteran did NOT have a 100% disability rating at the time of death . The surviving spouse must not have remarried and must occupy the property as their primary residence.

4. How do I apply for the Texas disabled veteran property tax exemption?

Apply through your county appraisal district using Form 50-135 (Disabled Veterans Exemption Application) and Form 50-114 (Homestead Application). Submit a current VA letter confirming your service-connected disability rating (dated within the last two years), a Texas Driver’s License or ID, and any additional documents your county requires. You can submit online, by mail, fax, or in person .

5. What documents are required for the disabled veteran property tax exemption?

You need a current VA letter dated within the last two years showing your total combined service-connected disability rating, a Texas Driver’s License or Texas ID card, and proof of property ownership. For surviving spouses, additional documents include a marriage certificate, death certificate, and VA DIC benefits letter .

6. Can I combine the disabled veteran exemption with other exemptions?

Yes, the disabled veteran exemption can be combined with the general homestead exemption and either the over-65 or disabled persons exemption. You must choose between the over-65 and disabled persons exemptions—you cannot claim both on the same property . The partial exemption can also be applied to non-homestead property.

7. How much is the partial exemption for disabled veterans?

The 2026 partial exemption amounts are: $30,000 for 10-29% disability rating, $40,000 for 30-49%, $50,000 for 50-69%, and $100,000 for 70% or higher . These amounts are subtracted from the property’s appraised value before taxes are calculated.

8. What is the deadline to apply for the disabled veteran exemption?

The standard deadline to apply for a property tax exemption is April 30 of the tax year. Late applications may be accepted but may only apply to future tax years. If you owned the home and were eligible but did not apply, you can request the exemption retroactively for up to two years .

9. Does the disabled veteran exemption apply to any property or only a homestead?

Veterans with partial disability ratings (below 100%) can apply the exemption to any one property they own, not just their homestead. However, the 100% total exemption applies only to a residence homestead . You cannot claim the exemption on more than one property.

10. What happens to the exemption if the disabled veteran dies?

If a veteran who was receiving the 100% disabled veteran homestead exemption dies, the surviving spouse may continue the exemption if they do not remarry. Additionally, a new exemption for 2026 provides a total homestead exemption for surviving spouses of veterans who died from a service-connected condition, regardless of the veteran’s disability rating .

11. Can a surviving spouse of a non-100% disabled veteran get a property tax exemption?

Yes. Effective for the 2026 tax year, a surviving spouse may receive a total residence homestead exemption if the veteran died from a service-connected condition. The veteran’s disability rating does not matter as long as the cause of death was service-connected . The surviving spouse must apply with their county appraisal district and provide VA documentation showing DIC benefits were awarded.

12. Is the disabled veteran exemption the same as the disabled persons exemption?

No. They have different eligibility rules and apply to different situations. The disabled persons exemption is based on age or disability as defined by Social Security, while the disabled veteran exemption is based on a VA service-connected disability rating. A qualifying veteran may be eligible for both under separate provisions .

13. Do I need to renew the disabled veteran exemption every year?

No. Once filed, the exemption will never need to be renewed as long as you continue to qualify and the eligibility requirements do not change . However, you must notify your county appraisal district if your situation changes (such as moving to a new property or remarrying).

Key Takeaways

• Texas offers property tax exemptions for veterans with VA service-connected disability ratings of 10% or higher

• 100% disabled veterans qualify for a total homestead exemption, eliminating property taxes entirely 

• New 2026 legislation increases partial exemption amounts: $30,000 for 10-29% rating, $40,000 for 30-49%, $50,000 for 50-69%, and $100,000 for 70% or higher 

• A new surviving spouse exemption (Tax Code 11.136) provides a total homestead exemption for surviving spouses of veterans who died from service-connected conditions 

• Apply with your county appraisal district using Form 50-135 and provide a current VA letter, Texas ID, and proof of ownership

• The partial exemption can be applied to any property, but the 100% exemption applies only to a residence homestead 

• Exemptions can be combined with general homestead and over-65/disabled persons exemptions

• Once filed, the exemption does not need to be renewed 

• Applications are due by April 30 for the current tax year; retroactive applications may be available for up to two years 

• Contact your county appraisal district for specific local requirements and procedures

Official Resources

• Texas Comptroller of Public Accounts – comptroller.texas.gov – Property tax exemption information and forms

• Texas Veterans Commission – tvc.texas.gov – Veteran benefits assistance and information

• Bexar Appraisal District – bcad.org – Example county appraisal district with exemption applications and instructions

• VA.gov – va.gov – Obtain your VA disability rating letter and benefits information

• Texas Property Tax Code Section 11.131-11.136 – Law governing disabled veteran property tax exemptions

• Texas Legislature Online – capitol.texas.gov – Track current and proposed legislation affecting veteran exemptions

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