Texas Veteran Property Tax Exemption 2026: Complete Guide
As of January 1, 2026, Texas property tax exemptions for disabled veterans have expanded significantly. The key change: veterans with a 100% disability rating now qualify for a full exemption from all property taxes on their residence homestead . Texas voters approved this constitutional amendment on November 4, 2025, and it took effect at the start of the 2026 tax year .
Quick Facts
| Item | Details |
|---|---|
| Benefit | Property tax exemption (full or partial) on residence homestead |
| Eligibility | Texas resident disabled veteran (10%+ rating) or qualifying surviving spouse |
| Application | File with your County Appraisal District by April 30 deadline |
| Processing Time | Varies by county; typically 30-60 days |
| Official Agency | Your County Appraisal District (not the Comptroller’s office) |
| Required Form | Dependent on exemption type; see Form 50-114 or 50-135 |
| Updated For | 2026 tax year and new constitutional amendments |
What Changed for 2026?
100% Disabled Veterans: Full Exemption Now Law
The key legislative change for 2026 affects veterans with a 100% disability rating.
Under Texas Property Tax Code Section 11.131, a disabled veteran with a service-connected disability rating of at least 60% (or individual unemployability) is entitled to an exemption from taxation of the total appraised value of the veteran’s residence homestead .
Here is the important part: this 100% exemption was not automatic. It required voter approval of a constitutional amendment on November 4, 2025Â . That amendment passed, and it applies to ad valorem taxes imposed for tax years beginning on or after January 1, 2026Â .
Surviving Spouse Exemption Under Section 11.136
A separate new law, Texas Property Tax Code Section 11.136, provides a total residence homestead exemption for certain surviving spouses of veterans who died from a service-connected condition .
This law was created by Proposition 7 and approved by voters on November 4, 2025Â .
Key features:
Takes effect for the 2026 tax year
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 must not have remarried
Proposed Changes to Partial Exemptions (Pending Voter Approval)
Veterans May Qualify for Extra Benefits
Check available financial assistance, healthcare programs and other opportunities that may apply to you.
Check EligibilityA separate bill, SB 3060, is also under consideration for the 2026 tax year. If passed, it would increase the base partial exemption amounts for disabled veterans under 70% rating :
| Current Exemption Amount (TX Tax Code 11.22) | Proposed Exemption Amount (SB 3060) | Disability Rating |
|---|---|---|
| $5,000 | $30,000 | 10% – 29% |
| $7,500 | $40,000 | 30% – 49% |
| $10,000 | $50,000 | 50% – 69% |
| $12,000 | $100,000 | 70% – 99% |
Important: This bill takes effect only if the constitutional amendment is approved by voters . If it does not pass, current amounts remain in effect through the 2026 tax year.
Who Qualifies for Texas Veteran Property Tax Exemptions?
Disabled Veterans
To qualify for a disabled veteran exemption, you must:
Be a resident of TexasÂ
Be a veteran of the U.S. Armed Forces classified as disabled by the VAÂ
Have a service-connected disability rating of at least 10%Â
Own the property on January 1 of the year you are applyingÂ
Claim the exemption on only one propertyÂ
Surviving Spouses
A surviving spouse may qualify under two different provisions:
Under Section 11.131Â (100% exemption continuation):
The veteran qualified for the 100% exemption at the time of death
The surviving spouse has not remarried
Under Section 11.136Â (New for 2026):
The veteran died from a service-connected condition
Death was confirmed by the VA as service-connected
The surviving spouse has not remarriedÂ
Children
A surviving child under age 18 and unmarried may also be eligible for some exemptions if the parent was a disabled veteran or was killed on active duty .
Exemption Amounts by Disability Rating
Partial Exemption (Non-100% Ratings)
Under current law (Texas Tax Code 11.22), partial exemptions are not tied to a percentage of the homestead value but are specific dollar amounts deducted from your home’s assessed value :
| Disability Rating | Exemption Amount |
|---|---|
| 10% – 29% | $5,000 |
| 30% – 49% | $7,500 |
| 50% – 69% | $10,000 |
| 70% – 99% | $12,000 |
| 10% – 100% (age 65 or older) | $12,000 |
Full Exemption (100% Rating)
Veterans with a 100% disability rating (including individual unemployability) are entitled to a full exemption from taxation of the total appraised value of their residence homestead .
How to Apply for Your Exemption in 2026
The application process is handled by your County Appraisal District (CAD), not the Texas Comptroller’s office .
Step-by-Step Instructions
Find your County Appraisal District
Locate the appraisal district for the county where your home is located .Determine your exemption type
If you have a 100% disability rating, apply for the 100% Disabled Veteran Homestead ExemptionÂ
If you have a partial disability rating (10%-99%), apply for the Disabled Veteran Partial ExemptionÂ
If you are a surviving spouse applying for the new Section 11.136 exemption, use the applicable formÂ
Complete the correct application form
For homestead exemptions in general, use Texas Comptroller Form 50-114Â
For the disabled veteran partial exemption, use the county-specific form (often Form 50-135)Â
Submit to the appraisal district — not the tax collector’s officeÂ
Gather required documentation
A current letter from the VA dated within the last two years verifying your total combined service-connected disability ratingÂ
Texas Driver’s License or Texas ID with an address matching the propertyÂ
For surviving spouses: marriage certificate, veteran’s death certificate, and VA letter confirming DICÂ
Submit before the deadline
The general filing deadline for exemption applications is May 1Â
Late filings may be allowed under certain circumstances, so contact your appraisal district immediately if you missed the deadlineÂ
Verify your exemption was applied
Review your appraisal notice and tax bill to ensure the exemption was applied correctlyÂ
Common Application Mistakes to Avoid
1. Filing with the Wrong Office
Many veterans submit their application to the tax collector’s office. The correct office is your County Appraisal District .
2. Using Incorrect Address on ID
Your Texas Driver’s License or state ID must show the same address as the property you are claiming as your homestead. Address mismatches are a common reason for delays .
3. Submitting the Wrong DD-214 Copy
Some veterans submit Member Copy 1. You may need the Member Copy 4 (or the version reflecting your characterization of service). Check with your appraisal district.
4. Assuming Exemption Transfers Automatically
When you buy or move to a new home, the exemption does not automatically transfer. You must reapply for the new property .
5. Claiming More Than One Homestead
You can only claim one principal residence homestead in Texas . Claiming more than one can result in penalties.
6. Not Notifying the Appraisal District of Changes
If you move, sell the property, or your marital status changes, notify your appraisal district. Failure to do so can result in penalties and repayment of taxes .
7. Not Including Required VA Letter
Some veterans assume the appraisal district can look up their VA rating. You must include a current VA letter — dated within the last two years — verifying your disability rating .
Surviving Spouse Exemptions in 2026
Section 11.136 (New for 2026)
Effective beginning with the 2026 tax year, a qualifying surviving spouse may receive a 100% exemption of the appraised value of their residence homestead from property taxation .
Eligibility:
Must be the surviving spouse of a U.S. veteran who was granted service connection for cause of death due to a qualifying condition
Must have been awarded DIC (Dependency and Indemnity Compensation) by the VA
Must not have remarried since the veteran’s death
Property must be the surviving spouse’s principal residenceÂ
Important: 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 determined to be service-connected .
Required Documentation:
Valid Texas Driver’s License or ID
Marriage certificate
Veteran’s death certificate
Completed Residence Homestead Exemption Application
VA letter confirming DIC benefits and affirming service connection for cause of deathÂ
Section 11.131 Surviving Spouse Exemption
If the veteran qualified for the 100% disabled veteran exemption at the time of death, the surviving spouse can continue that exemption . The same documentation requirements apply.
Local Government Relief for Disabled Veterans Exemption
For Municipalities and Counties
A city or county may be entitled to a disabled veteran assistance payment from the state under Local Government Code Section 140.011 if it has lost property tax revenue from the 100% disabled veteran residence homestead exemption .
Qualifying local governments must have lost property tax revenue from the exemption in an amount equal to or greater than 2% or 10% (depending on location relative to military installations). This payment helps local governments that are disproportionately affected by the exemption. Applications must be filed with the Comptroller’s Property Tax Assistance Division between February 1 and April 1 of the year following the fiscal year for which payment is sought .
Key Takeaways
Texas voters approved a constitutional amendment on November 4, 2025, expanding disabled veteran property tax exemptions for 2026Â
100% disabled veterans now receive a full exemption from property taxes on their residence homesteadÂ
New surviving spouse exemption under Section 11.136 provides a 100% exemption for spouses of veterans who died from service-connected conditions — even if the veteran did not have a 100% ratingÂ
Partial exemption amounts remain $5,000-$12,000 based on rating, unless SB 3060 passesÂ
Apply with your County Appraisal District — not the tax collector — and don’t forget the April 30/May 1 deadlineÂ
The VA letter must be current within the last two years and verify your ratingÂ
Surviving spouses need marriage certificate, death certificate, and VA DIC letterÂ
Exemptions do not transfer when you move — you must reapply for each new homesteadÂ
Official Resources
Texas Comptroller of Public Accounts – Property tax exemption information and forms
Your County Appraisal District – File your exemption application (county-specific)
VA.gov – Obtain your current disability rating letter
Texas Legislature Online – Track pending bills (SB 3060, HB 1932)
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