What is the Texas disabled veteran property tax exemption?
Texas gives disabled veterans a fixed dollar exemption off one property's appraised value, scaled to the VA disability rating and starting at $5,000 for a 10-29% rating. A veteran rated 100% disabled, or determined individually unemployable, gets a total exemption on their residence homestead under Tax Code 11.131.
There are two different exemptions, and the difference is enormous
Texas veterans routinely conflate these. They are not the same program.
The partial disabled veteran exemption (Tax Code §11.22) is a fixed dollar amount off the appraised value of one property the veteran owns. It is not limited to a residence homestead. The amount is tied to the VA disability rating (Texas Comptroller disabled veterans info pack).
The 100% disabled veteran exemption (Tax Code §11.131) is a total exemption of the total appraised value of the residence homestead (Texas Comptroller). Not a dollar amount off the top. The entire appraised value of the homestead, exempt.
A veteran who qualifies for the total exemption and files only the partial one has left the whole thing on the table.
The partial exemption ladder
The schedule is set by statute. Texas Tax Code §11.22(a) exempts a portion of assessed value by disability rating (Tax Code §11.22):
| VA disability rating | Exemption amount |
|---|---|
| At least 10% but less than 30% | $5,000 |
| At least 30% but less than 50% | $7,500 |
| At least 50% but less than 70% | $10,000 |
| 70% or more | $12,000 |
Kendall Appraisal District publishes the same $5,000 to $12,000 range for the disabled veteran exemption on its adopted exemptions page (Kendall Appraisal District).
The bands are written as "at least X but less than Y," which matters at the edges. A 30% rating lands in the $7,500 tier, not the $5,000 one. A 70% rating lands in the top tier.
The partial exemption applies to one property the veteran designates, and it is the same property across all taxing units. The Comptroller states it plainly: an applicant may claim the exemption on only one piece of property the applicant owned on January 1, and the applicant must be a Texas resident to qualify for a homestead exemption (Texas Comptroller disabled veterans info pack). A veteran who owns a home, a rental and some acreage picks one. The filing deadline is April 30.
The 100% exemption, and the "or" that people miss
Under Tax Code §11.131, a veteran qualifies on either a 100% disability rating or a VA determination of individual unemployability — not both (Texas Comptroller).
That "or" is the single most consequential detail on this page. Veterans rated at less than 100% schedular but receiving compensation at the 100% rate because of individual unemployability regularly assume they do not qualify, because the word on their award letter is not "100%." The Comptroller's FAQ says the determination of individual unemployability qualifies on its own.
The benefit is a total exemption on the residence homestead — the total appraised value. On a homesteaded property, that means the exempting units tax nothing.
How to apply, and the five-year window
The application is Form 50-114, filed with the appraisal district. The ordinary deadline is April 30, but the 100% disabled veteran exemption may be filed up to five years after the delinquency date for the taxes in question (Texas Comptroller).
Five years back. A veteran who received a qualifying rating years ago and never filed is not necessarily out of luck, and that is an unusually generous late-filing window by Texas property tax standards. The appraisal district will tell you exactly which years are still open on your account.
The partial disabled veteran exemption uses a different form: Form 50-135.
For a Boerne or Kendall County property, both go to the Kendall Appraisal District at kendallad.org. Boerne is in Kendall County, not Bexar County, and not in the City of San Antonio. Bexar CAD does not administer exemptions on Kendall County parcels.
A VA rating change is also worth a call to the district. Ratings move, and the exemption follows the rating — but the district does not learn about a change unless something tells it.
Surviving spouses, and the trap when they move
A surviving spouse of a veteran who qualified for the 100% exemption may continue it if:
- the spouse has not remarried,
- the property was the veteran's residence homestead at the time of death, and
- it remains the spouse's residence homestead.
Here is the part that costs money. If the surviving spouse moves to a different home, the exemption is capped at the dollar value of the last year's exemption on the prior home. It does not become a fresh total exemption on the new house (Texas Comptroller).
A surviving spouse who had a fully exempt home appraised at, say, a modest value and moves to a more expensive one carries forward only that prior dollar figure. The rest of the new home's value is taxable. This is a real consideration in downsizing or relocation decisions, and it is almost never mentioned until after the move.
Two other surviving-spouse categories carry a 100% exemption on the residence homestead, per the Comptroller (disabled veterans info pack):
- The surviving spouse of a service member killed or fatally injured in the line of duty, if not remarried.
- The surviving spouse of a veteran who died as a result of a qualifying condition or disease, if not remarried — regardless of the veteran's disability rating at death.
That second one is worth reading twice. The veteran's rating at the time of death does not control it. Families who assume the exemption died with a partial rating should take the question to the appraisal district.
What the exemption does not do
- It does not exempt you from filing. Nothing here is automatic.
- It does not cover every property you own. The partial exemption is one property; the total exemption is the residence homestead.
- It does not eliminate special assessments that are not ad valorem taxes. What appears on a bill is not always a property tax.
- It is separate from the VA funding fee exemption on a VA loan, which is a mortgage cost, not a property tax matter, and is handled through the lender and the VA.
Practical sequence
- Pull your current VA rating decision or award letter, including any individual unemployability determination.
- Call the appraisal district for the county the property sits in and ask which exemption fits and which form applies.
- File. Free, directly with the district.
- Confirm the exemption posted on the next notice of appraised value.
- If a rating changes, tell the district.
Whether a specific veteran, rating or property qualifies is determined by the appraisal district. For the tax consequences of an exemption, an estate, or a surviving spouse's move, talk with a CPA, and take deed and title questions to a Texas real estate attorney.
Related questions
- What is the Texas homestead exemption in 2026?
- How do I file for a homestead exemption in Kendall County, Texas?
- What is the Texas over-65 property tax exemption and school tax ceiling?
- What is the VA funding fee, and who is exempt?
- Why did my Texas property taxes go up?
Questions about a specific property?
Heath Shepard is a 100% disabled veteran and a licensed Texas REALTOR. If VA benefits or the disabled-veteran exemption are part of your purchase, say so up front and he’ll factor them into the numbers.
Call or text 830-446-3847 · Email heath.shepard@kw.com
This page explains how Texas disabled veteran property tax exemptions work. It is not tax or legal advice. Eligibility and exemption amounts are determined by your appraisal district; confirm the current figures with them and with the Texas Comptroller.