You may qualify for a property tax exemption if you are either:
- a veteran who was disabled while serving with the U.S. armed forces or
- the surviving spouse or child (under 18 years of age and unmarried) of a disabled veteran or a member of the armed forces who was killed while on active duty.
You must be a Texas resident to receive this exemption. You also must have documents from either the Veterans' Administration or the appropriate branch of the armed forces that shows the percentage of your service-related disability. Your disability rating must be at least 10 percent. If you are a surviving spouse or child, you must have the veteran's disability records. You may need other documents such as proof of marriage or age. The exemption ranges from $5,000 to $12,000, depending on the extent of the disability. This exemption is not only for a home; you can apply it to any property you own on January 1. However, you may pick only one property to receive this exemption. The appropriate exemption amount will be deducted from the appraised value of the property to which you want the exemption applied.
To qualify for this new exemption, a veteran must meet the following criteria:
(1) Served in the armed forces of the United States,
(2) Been classified as disabled by the U.S. Department of Veterans Affairs (VA) as a result of a service-connected disability,
(3) Receive 100 percent disability compensation from the VA; and
(4) Received either a 100 percent disability rating or been classified unemployable by the VA.
The veteran must own a home that is approved as his or her residence homestead. A residence homestead is a structure designed or adapted for human residence that is occupied as the principal residence by the property’s owner.
AMOUNT OF THE EXEMPTION: Qualifying veterans are entitled to an exemption of the total appraised value of the home. They will not have to pay property taxes on the homestead to any taxing entity.
This complete exemption also applies to a veteran who owns the homestead as community property with a spouse. If, however, the veteran owns the homestead jointly with someone else, not as community property, the veteran is eligible for the exemption of 100 percent of his or her ownership interest on not on the entire property’s appraised value.
