State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules
How much property tax does a disabled veteran owe in each state? All 50 states offer some form of property tax exemption for veterans with service-connected disabilities, but the exemption amount, qualifying disability rating, home value caps, and surviving spouse provisions vary enormously. This dataset records each state's exemption type, dollar amounts or percentage thresholds by disability rating level, home value limits, surviving spouse eligibility, annual adjustment mechanism, and the specific statutory citation.
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The data
| State | Statute citation | Minimum disability rating | Exemption at 100% disability | Exemption at lower ratings | Home value cap | Surviving spouse eligible | Annual adjustment | Primary residence required |
|---|---|---|---|---|---|---|---|---|
| California | Cal. Rev. & Tax. Code § 205.5 | 100% (or blind in both eyes, or lost the use of two or more limbs) | Exemption on that part of the full value of the residence that does not exceed $100,000 (as adjusted for inflation); $150,000 (as adjusted) if household income does not exceed $40,000 (as adjusted) | None — only veterans who are totally disabled, blind in both eyes, or have lost the use of two or more limbs qualify | $100,000 of assessed value exempt (as adjusted annually per CPI); $150,000 if household income does not exceed $40,000 (as adjusted) | Yes — unmarried surviving spouse qualifies if the deceased veteran qualified during lifetime, or would have qualified under laws effective January 1, 1977, or died from a service-connected disease; surviving spouse must remain unmarried | Yes — both the exemption amounts ($100,000/$150,000) and the household income limit ($40,000) are compounded annually by the California Consumer Price Index for all items, measured February to February, as determined by the California Department of Industrial Relations | Yes — must constitute the principal place of residence of the veteran |
| Florida | Fla. Stat. § 196.081 | 100% (total and permanent disability) | Full exemption from taxation on homestead real estate | None — only veterans with total and permanent service-connected disability qualify under this section | No cap — full exemption on homestead property | Yes — exemption carries over to surviving spouse as long as spouse holds legal or beneficial title to the homestead, permanently resides thereon, and does not remarry; if spouse sells, may transfer exemption up to the amount from the most recent ad valorem tax roll to a new primary residence | No annual inflation adjustment — exemption is a full (100%) tax exemption rather than a dollar amount | Yes — must be owned and used as a homestead; veteran must be a permanent resident of Florida on January 1 of the tax year |
| Virginia | Va. Code § 58.1-3219.5 | 100% | Full exemption from taxation on real property used as principal place of residence | None — only veterans rated 100% service-connected, permanent, and total disability qualify | No cap — full value of the qualifying dwelling and up to one acre of land (or more if the locality provides a larger exemption under Article 2) | Yes — surviving spouse qualifies so long as the veteran's death occurred on or after January 1, 2011, and the surviving spouse does not remarry; applies without restriction on moving to a different principal place of residence | No annual inflation adjustment specified in the statute; exemption is a full (100%) tax exemption rather than a dollar amount | Yes — the veteran must occupy the real property as his principal place of residence |
Where this came from
Every record above links the page it was taken from and quotes the sentence that states it. These are the 3 sources this dataset was assembled from.
- leginfo.legislature.ca.govhttps://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=205.5.&lawCode=RTC
- leg.state.fl.ushttps://leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.081.html
- law.lis.virginia.govhttps://law.lis.virginia.gov/vacode/title58.1/chapter36/section58.1-3219.5/
Machine-readable
- data.jsonThe whole dataset — every record with its source URL and source quote.
- Open Knowledge Format bundleOne JSON object per line — every record's frontmatter and quoted span exactly as it is held here, in one fetch.
- How this is made and checkedWhat "verified against source" does and does not mean.