There are two different exemptions available to disabled veterans:
There is a partial Disabled Veteran Exemption that is available if you are either a service-connected disabled veteran who was disabled while serving with the U.S. armed forces, or the surviving spouse of a service-connected disabled veteran. You must be a Texas resident, must provide documentation from the Veteran’s Administration reflecting the percentage of your service-connected disability, and your disability rating must be at least ten percent (10%). You may apply for the Partial Disabled Veteran exemption when both your disability rating and property ownership are effective as of January 1st of the year for which you are applying.
There is also a 100% Disabled Veteran Homestead Exemption you may qualify for on your resident homestead if you have a service-connected disability rating of 100% or individual unemployability from the Veteran’s Administration and you receive 100% disability compensation from the VA. If you qualify for this exemption, 100% of the value of your residence homestead will be exempted. You may apply for the 100% Disabled Veteran Homestead Exemption anytime during the year in which you qualify. The surviving spouse of a 100% Disabled Veteran Homestead Exemption may continue this exemption if the deceased veteran qualified for the exemption on the residence in the year they died.
A late application for a residence homestead exemption filed for a disabled veteran may be filed up to five years after the delinquency date. A late application for surviving spouse of a disabled veteran may be filed up to two years after the delinquency date. (Tax Code Section 11.439)
