Like in most American states, disabled Texan veterans are offered a property tax relief. Partial and total tax exemptions are determined based on service-connected disability. Guidelines set to extend these exemptions are set by the State Comptroller and administered by each County Appraisal District. (Please contact your local appraisal district to verify veteran’s and surviving spouse’s tax exemptions)
Tax code sections 11.131, 11.132, 11.133, 11.22 and 11.23(a) define the requirements to claim partial or total exemptions for any property owned by disabled veterans, their surviving spouses and children of deceased disabled veterans.
Partial exemption on property tax is provided on any property owned by disabled veterans, their surviving spouses and children of deceased disabled veterans.
The state’s law also provides a partial exemption for residence homestead property donated at no cost or not more than 50% of the good faith estimate of its market value to disabled veterans by charitable organizations. This exemption extends to surviving spouses who have not remarried.
10-90% disabled veterans may apply for both Residence Homestead Exemption and the Disabled Veteran Partial Exemption. A veteran with 10-90% disability and over the age of 65 can also apply for the exemption offered to property owners aged 65 and above.
A disabled veteran may also qualify for an exemption of $12,000 of the assessed value of the property if the veteran is age 65 or older with a disability rating of at least 10%; totally blind in one or both eyes; or has lost use of one or more limbs.
####Exemption amount from property’s value for disabled veterans:
|Disability Rating||Exemption (up to) amount from property’s value|
Rating of 100% service-connected disability or individual unemployability from the United States Department of Veteran Affairs and receipt of 100% compensation for the same qualifies a disabled veteran for an exemption from taxation of the total appraised value of the veteran’s residence homestead.
The 100% disabled veteran exemption extends to a surviving spouse of a disabled veteran who qualified or would have qualified for this exemption if it had been in effect at the time of the veteran’s death, provided he or she hasn’t remarried since the death of the disabled veteran.
A surviving spouse of a member of the U.S armed services killed in action is also entitled to a total exemption from property tax on the residence homestead, provided he or she has not remarried since the death of the armed service member.
A surviving spouse eligible for an exemption can qualify a different property as a residence homestead and continue to be entitled to the same dollar amount of the former exemption received at the former homestead. A surviving spouse is only entitled to subsequent exemption as long as he or she does not remarry.
The chief appraiser of the county in which the former residence was located must provide to the surviving spouse a written certificate so that the amount of the exemption on the subsequent qualified homestead can be determined.
A disabled veteran who owns property other than the residence homestead may also apply for a different exemption for disabled veterans. This is also applied according to the veteran’s disability rating of 10% or higher. A qualifying veteran may receive both exemptions.
If a property is co-owned by a qualifying disabled veteran and someone else, the share owned by the qualifying disabled veterans, their surviving spouse and children of deceased veterans is exempt, partially or totally depending on the service connected disability, regardless of the property’s value.
Under Tax Code Section 11.23 qualified veterans’ organizations are defined as non-profit organizations composed primarily of members or former members of the armed forces of the United States or its allies and that are chartered or incorporated by the U.S. Congress. Property owned by veterans' organizations are exempt from taxation of each of the buildings including the land that is reasonably necessary to use, access and ornament the buildings. Occasional renting of the post or chapter property for other non-profit activities does not result in loss of exemption as long as the rental proceeds are used solely for the maintenance and improvement of the property with no form of private gain.
A veteran who qualifies for these exemptions after January 1 of a tax year receives the exemption for the applicable remainder of the year, immediately after qualifying. Likewise, if the property no longer qualifies in a year, the exemption is removed for that portion of the year.
The deadline for filing for a disabled veteran’s exemption is between January 1 and April 30 of the tax year. However, you may file for a disabled veteran’s exemption up to one year from the delinquency date.
The chief appraiser is required to approve or deny an application for the surviving spouse after the deadline for filing has passed, if the application for the exemption is filed not later than two years after the delinquency date for the taxes on the homestead.
Complete the application for Disabled Veteran’s or Survivor’s exemption form and submit it to the appraisal district in which the property is located.
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