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 |
| Georgia | Ga. Code § 48-5-48 | 100% — adjudicated 100 percent totally disabled by the VA, or compensated at the 100 percent level due to individual unemployability, or entitled to a statutory award for loss of feet, hands, or sight (other non-rating pathways also qualify) | Exemption of the greater of $32,500 or the maximum amount grantable under 38 U.S.C. § 2102 (the VA specially adapted housing grant ceiling) of homestead value, from all state, county, municipal, and school ad valorem taxation | None — no graduated tiers; the veteran must meet the statutory 'disabled veteran' definition | The value of all property in excess of the exempted amount remains subject to taxation | Yes — the unremarried surviving spouse or minor children receive the same exemption amount so long as they continue to occupy the home as a residence and homestead | Yes, indirectly — the exemption tracks the maximum amount grantable under 38 U.S.C. § 2102, which is adjusted federally | Yes — the homestead must be owned and actually occupied by the veteran as a residence and homestead |
| Illinois | 35 ILCS 200/15-169 (homestead exemption for veterans with disabilities) | 30% — a service-connected disability of 30% or more, as certified by the U.S. Department of Veterans Affairs | At 70% or more (including 100%), the first $250,000 in equalized assessed value of the property is exempt from taxation | Graduated: 30% to less than 50% rating — $2,500 annual reduction in equalized assessed value; 50% to less than 70% — $5,000 reduction; 70% or more — first $250,000 in equalized assessed value fully exempt | The full exemption at 70%+ is limited to the first $250,000 in equalized assessed value; value above that remains taxable | Yes — carries over to the surviving spouse as long as the spouse holds legal or beneficial title, permanently resides there, and does not remarry; transferable to a new primary residence up to the most recent exemption amount | No — dollar amounts are fixed in statute until amended by the General Assembly; annual reapplication is required except for veterans rated 100% permanently and totally disabled | Yes — the property must be used as a qualified residence by the veteran with a disability |
| New York | N.Y. Real Property Tax Law § 458-a (alternative veterans exemption) | Any service-connected compensation rating — the disability portion of the exemption is proportional to the rating, with no minimum threshold | Assessed value × 50% of the disability rating — at a 100% rating, 50% of assessed value is exempt, capped at $40,000 (or $40,000 × the state equalization rate, whichever is less) | Graduated continuously: exemption equals assessed value multiplied by fifty percent of the veteran's disability rating, subject to the $40,000 cap; wartime veterans also receive 15% of assessed value (max $12,000) regardless of disability | The disability exemption may not exceed $40,000 or $40,000 × the state equalization rate, whichever is less; municipalities may adopt higher or lower maximums by local law | Yes — a 'qualified owner' includes the unremarried surviving spouse of a veteran; a veteran who died in service of a service-connected disability is deemed rated 100% | No automatic inflation adjustment — dollar caps are fixed in statute, but local governments may adopt alternative maximum exemption amounts by local law | Yes — applies to qualifying residential real property that is the primary residence of a qualified owner |
| Ohio | Ohio Rev. Code § 323.152(A)(2); 'disabled veteran' defined at § 323.151(F) | 100% — requires a total disability rating, or a total disability rating for compensation based on individual unemployability, for a service-connected disability (§ 323.151(F)) | Enhanced homestead exemption: property taxes reduced on fifty thousand dollars ($50,000) of the true value of the homestead, as adjusted | None — veterans rated below 100% (without individual unemployability) do not qualify for the enhanced disabled-veteran homestead reduction | None — the reduction applies to $50,000 of true value regardless of the home's total value, limited to one homestead owned and occupied by the veteran | Yes — the surviving spouse of a disabled veteran receives the same reduction, continuing through the tax year in which the spouse dies or remarries | Yes — the fifty-thousand-dollar amount is adjusted under § 323.152(A)(1)(d) | Yes — the homestead must be owned and occupied by the disabled veteran (or occupied, for a homestead in a housing cooperative) |
| Pennsylvania | 51 Pa. Cons. Stat. § 8902 | 100% — a service-connected disability declared by the U.S. Veterans' Administration to be a total or 100% permanent disability (or blindness, paraplegia, or loss of two or more limbs from wartime service) | Full exemption from payment of all real estate taxes on the principal dwelling, conditional on a financial-need determination by the State Veterans' Commission | None — no exemption for service-connected disability ratings below total/100% permanent | None stated — but the exemption requires the State Veterans' Commission to determine the veteran's need for the exemption | Yes — extended to the unmarried surviving spouse upon the veteran's death, provided the State Veterans' Commission determines the spouse is in need of the exemption | Not applicable — full exemption rather than a dollar amount | Yes — the building must be occupied by the veteran as his or her principal dwelling |
| Texas | Tex. Tax Code § 11.131 (total exemption); § 11.22 (partial exemption by rating) | Total exemption requires a rating of 100 percent disabled or of individual unemployability; Tax Code § 11.22 separately provides a partial exemption whose amount varies with the disability rating | Total property tax exemption on the disabled veteran's residence homestead | Partial exemption under Tax Code § 11.22 for any one property the veteran owns and designates; the exemption amount varies depending on the disabled veteran's disability rating | None — the § 11.131 exemption is total regardless of the homestead's value | Yes — extends to a surviving spouse who has not remarried, if the property was the surviving spouse's residence homestead when the veteran died and remains so | Not applicable — § 11.131 is a total exemption rather than a dollar amount | Yes for the § 11.131 total exemption (residence homestead); the § 11.22 partial exemption may be applied to any one property the veteran designates |
| 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 9 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.justia.comhttps://law.justia.com/codes/georgia/title-48/chapter-5/article-2/part-1/section-48-5-48/
- ilga.govhttps://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K15-169
- newyork.public.lawhttps://newyork.public.law/laws/n.y._real_property_tax_law_section_458-a
- codes.ohio.govhttps://codes.ohio.gov/ohio-revised-code/section-323.152
- legis.state.pa.ushttps://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/51/00.089.002.000..HTM
- comptroller.texas.govhttps://comptroller.texas.gov/taxes/property-tax/exemptions/
- 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.
- data.csvThe same records as one flat table, for a spreadsheet or a dataframe. The last four columns are the source URL, the quoted sentence it was read from, the date we last checked it, and which columns are our reading rather than the page's words.
- How this is made and checkedWhat "verified against source" does and does not mean.
From your own code
Same records, same quotes, without scraping the page: refsource is on PyPI and npm. Each value comes back carrying the URL it was read from and the sentence on that page that states it — .source and .quote sit on the value itself rather than in a side channel, so the checking step is available instead of skipped.
pip install refsource
refsource lookup veteran-property-tax-exemptions-by-state state=California
npx -y refsource lookup veteran-property-tax-exemptions-by-state state=CaliforniaSet your AI assistant up to use this
Two files and no account. Put this in .mcp.json at the root of your project — Claude Code, Cursor, Windsurf, VS Code and Codex all read that file — and your assistant can look this dataset up instead of recalling it. The server is remote, keyless and read-only.
{
"mcpServers": {
"referencesource": {
"type": "http",
"url": "https://referencesource.org/mcp"
}
}
}Add to Cursor · or, on the command line: claude mcp add --transport http referencesource https://referencesource.org/mcp --scope project
Then one line in the project's CLAUDE.md or AGENTS.md, so the assistant knows when to reach for it:
When a question needs "State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules", call the referencesource MCP server at https://referencesource.org/mcp (tool `search_records`, dataset_slug `veteran-property-tax-exemptions-by-state`) instead of answering from memory — every record it returns carries its source URL and a verbatim quote from that page.What each tool does, and the servers built over single registers: Connect your AI assistant.