# Texas — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

For Texas, statute citation is Tex. Tax Code § 11.131 (total exemption); § 11.22 (partial exemption by rating); minimum disability rating is 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; exemption at 100% disability is Total property tax exemption on the disabled veteran's residence homestead; exemption at lower ratings is 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; home value cap is None — the § 11.131 exemption is total regardless of the homestead's value, verified against its source on 2026-08-18.

- **State:** Texas _(our reading, not quoted from the source)_
- **Statute citation:** Tex. Tax Code § 11.131 (total exemption); § 11.22 (partial exemption by rating) _(verified: appears in the quote below)_
- **Minimum disability 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 _(verified: appears in the quote below)_
- **Exemption at 100% disability:** Total property tax exemption on the disabled veteran's residence homestead _(verified: appears in the quote below)_
- **Exemption at lower ratings:** 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 _(verified: appears in the quote below)_
- **Home value cap:** None — the § 11.131 exemption is total regardless of the homestead's value _(verified: appears in the quote below)_
- **Surviving spouse eligible:** 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 _(verified: appears in the quote below)_
- **Annual adjustment:** Not applicable — § 11.131 is a total exemption rather than a dollar amount _(verified: appears in the quote below)_
- **Primary residence required:** Yes for the § 11.131 total exemption (residence homestead); the § 11.22 partial exemption may be applied to any one property the veteran designates _(verified: appears in the quote below)_

## What the source says

> Tax Code Section 11.131 entitles a disabled veteran awarded 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability to a total property tax exemption on the disabled veteran's residence homestead, as determined by the U.S. Department of Veterans Affairs.

## Source

- https://comptroller.texas.gov/taxes/property-tax/exemptions/

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules](https://referencesource.org/veteran-property-tax-exemptions-by-state/).