Texas 100% Disabled Veteran Property Tax Exemption — A Plain-English 2026 Guide
A veteran rated 100% permanently and totally (P&T) disabled by the VA pays no property tax on their Texas residence homestead — the full appraised value of the home and up to 20 acres is exempt (Tex. Tax Code §11.131). No income limit. No cap on the home's value.
One catch most guides skip: the full exemption attaches to your home, not to raw land. Here's exactly how it works — and how to check a parcel before you buy it.
- Who: Veterans rated 100% P&T (or Individually Unemployable paid at the 100% rate) by the VA, who are Texas residents and own & occupy the property as their principal residence.
- What: 100% of property tax on the residence homestead is exempt — the home plus up to 20 acres used for residential purposes.
- How much: The whole homestead bill goes to $0. No income test, no value cap.
- Raw land: Does not get the full exemption until it's your occupied home. A smaller partial exemption (§11.22, up to $12,000 of value) can apply to any one property you own, including raw acreage.
- Surviving spouse: May keep the full exemption if unmarried and the home stays their residence (§11.131), or qualify under §11.133.
Who qualifies
To get the full homestead exemption under Tex. Tax Code §11.131, all of these must be true:
- You are a veteran of the U.S. armed forces.
- The VA rates you 100% disabled and permanently & totally (P&T), or rates you Individually Unemployable (IU) and pays at the 100% rate.
- You are a Texas resident.
- You own the property and occupy it as your principal residence (your homestead).
A 100% rating that is not permanent (for example, a temporary 100% rating) may not qualify — the "P&T" wording on your VA award letter is what the appraisal district looks for. When in doubt, ask your county appraisal district.
What it covers — and the 20-acre line
Texas exempts your residence homestead. Under §11.13, that's the structure you occupy as your principal residence, plus the land around it up to 20 acres, as long as the land is used for residential purposes.
- Own a home on 10 acres? All of it is covered.
- Own a home on 50 acres? The home and 20 acres are exempt; the remaining 30 acres are taxed normally.
- Own 80 acres with no home on it yet? See the next section — this is the part that matters most for land buyers.
Does raw land qualify? The part most guides get wrong
The full §11.131 exemption attaches to a home you live in — not to raw, undeveloped acreage. You don't get the exemption by buying land; you get it once the land is improved and occupied as your principal residence. Buy the tract, build on it, move in — then the home and up to 20 acres become exempt.
So if you're shopping for land to homestead, the exemption is a future benefit that depends on you actually building and living there. That makes two questions matter before you buy:
- Can you actually build and live on this parcel? Water, access, buildability, zoning, flood risk. A parcel that never becomes a livable homestead never earns you the full exemption.
- Is the parcel a good buy on its own merits — price per acre, structures, road access?
This is where a land analysis helps. TractLens scores a listing across price, acreage, structures, water, buildability, and road access in about 60 seconds, and looks up the veteran exemption rules for that state — so you can see whether the parcel can become the homestead the exemption rewards.
Analyze a listing free → Free preview — no account, no card.The one exemption that does apply to raw land: §11.22
Separate from the homestead exemption, Tex. Tax Code §11.22 gives disabled veterans a partial exemption that can be applied to any one property you own — including raw land. It's much smaller than the full homestead exemption, but it's the only one that touches unoccupied acreage.
§11.22 partial exemption — amount by disability rating
Source: Texas Comptroller, Disabled Veteran & Surviving Spouse Exemptions FAQ (accessed July 2026).
| VA disability rating | Exemption off assessed value, up to |
|---|---|
| 10% – 29% | $5,000 |
| 30% – 49% | $7,500 |
| 50% – 69% | $10,000 |
| 70% – 100% | $12,000 |
Plus: an additional $12,000 exemption if the veteran is age 65+ with at least a 10% rating, is blind in one or both eyes, or has lost the use of one or more limbs. This applies to one property you own — homestead or not. On a raw-land parcel, this is the exemption that reduces your bill today; the full §11.131 exemption arrives once you homestead it.
Surviving spouse & children
- §11.131 (full homestead): The surviving spouse of a 100% P&T disabled veteran can keep the total homestead exemption if they have not remarried and the property remains their residence homestead.
- §11.133: The surviving spouse of a servicemember killed or fatally injured in the line of duty may qualify for a total exemption on their residence homestead (if not remarried).
- §11.22 (partial): A surviving spouse (unmarried) or surviving children (under 18) of a disabled veteran may qualify for the partial exemption; a surviving spouse of a servicemember who dies on active duty may qualify for a $5,000 exemption on any one property.
How to apply
- Full homestead (§11.131 / §11.13): File Form 50-114, Residence Homestead Exemption Application with the county appraisal district where the property is located.
- Partial (§11.22): File Form 50-135, Application for Disabled Veteran's or Survivor's Exemptions with the same appraisal district.
- Deadline: Generally April 30. Disabled-veteran applicants (§11.22) may file up to five years after the delinquency date; surviving-spouse homestead applicants have two years.
- Proof of rating: Your VA award letter showing the rating. A driver's license or state ID is not accepted as proof of disability rating.
Forms and deadlines are set by the Texas Comptroller and administered county-by-county; confirm specifics with your appraisal district.
Estimate your Texas homestead tax with the exemption
Found a parcel you'd homestead? Before you make an offer, see whether it can actually become that home — water, access, buildability, and 3 more criteria, scored in ~60 seconds.
Preview a listing free → No account, no card.Frequently asked questions
Does a 100% disabled veteran pay property tax in Texas?
No — a veteran rated 100% P&T pays no property tax on their residence homestead (the home plus up to 20 acres), with no income limit and no value cap (§11.131).
Does raw land qualify for the Texas veteran exemption?
Not for the full exemption. It attaches to a home you occupy as your principal residence. A smaller partial exemption (§11.22, up to $12,000 of value) can apply to any one property you own, including raw land.
How many acres does the exemption cover?
Up to 20 acres, as long as the land is used for residential purposes along with the home.
Is there an income limit?
No. The 100% P&T homestead exemption has no income test and no cap on the home's value.
What if the veteran has passed away?
An unmarried surviving spouse may keep the full exemption if the home remains their residence (§11.131), or qualify under §11.133.
How do I apply?
File Form 50-114 (homestead) or Form 50-135 (§11.22) with your county appraisal district, with your VA award letter as proof of rating. The deadline is generally April 30.