Texas Property Tax Exemptions for Disabled Veterans: Which Form to File
Form 50-135 and Form 50-114 serve different exemptions. Here’s how the total and partial disabled-veteran exemptions differ — and where each application actually goes.
Texas offers more than one property tax exemption for veterans with service-connected disabilities — and the two most common ones work differently, come from different sections of the Tax Code, and use different application forms.
That’s where much of the confusion starts. Some guides suggest that every veteran must file two forms, or that the larger exemption is available only with specific wording on VA paperwork. Neither is quite right.
This guide explains the difference between the total residence-homestead exemption under Texas Tax Code Section 11.131 and the partial disabled-veteran exemption under Section 11.22, which form goes with which exemption, the filing deadlines, and the kinds of documentation a county appraisal district may ask for.
As with everything on this site, this is educational information, not legal or tax advice. Whether any exemption applies to a particular veteran and property is an official determination made by the county appraisal district.
Two exemptions, two forms
The form a veteran should file depends on the exemption being claimed. Form 50-135 is generally used for the partial disabled-veteran or survivor exemption under Texas Tax Code Section 11.22. Form 50-114 is used for residence-homestead exemptions, including the total exemption available to certain veterans who receive 100% service-connected disability compensation and have either a 100% disability rating or a VA determination of individual unemployability. Some veterans may qualify to file both forms when claiming different exemptions on separate properties. Applications and supporting documentation must be submitted to the appraisal district in the county where the property is located.
In short: neither form is automatically required for every applicant. Which one applies — or whether both do — depends on which exemption or exemptions the veteran is claiming, and on which properties.
- Form 50-135, Disabled Veteran’s or Survivor’s Exemption Application — generally used for the partial exemption under Tax Code Section 11.22.
- Form 50-114, Residence Homestead Exemption Application — used for residence-homestead exemptions, including the total exemption for qualifying veterans under Tax Code Section 11.131.
The total exemption: Tax Code Section 11.131
Section 11.131 provides an exemption of the total appraised value of the veteran’s residence homestead — the home the veteran owns and occupies as a principal residence.
According to the Texas Comptroller, a veteran may qualify for this exemption when the veteran:
- receives 100% disability compensation from the U.S. Department of Veterans Affairs because of a service-connected disability; and
- has either a 100% disability rating or a VA determination of individual unemployability.
Both routes lead to the same exemption. A veteran rated less than 100% who receives 100% compensation based on individual unemployability may still qualify. VA documentation does not need to use any particular phrase such as “permanent and total” for this exemption — what matters is the compensation status and the rating or unemployability determination shown in official VA records.
Because this is a residence-homestead exemption, it applies only to the veteran’s homestead — not to other property the veteran owns. It is claimed on Form 50-114, the same application used for other residence-homestead exemptions. The Comptroller also notes that a person who qualifies after January 1 may receive the exemption for the applicable portion of that tax year rather than waiting for the next one.
The partial exemption: Tax Code Section 11.22
Section 11.22 works differently. It provides a partial exemption — a fixed dollar amount, based on disability rating — and it is not limited to the veteran’s homestead. It may generally be applied to any one property the qualifying Texas veteran owns and designates, which must be the same property for every taxing unit in which the exemption is claimed.
To qualify, the Comptroller explains, the veteran must be a Texas resident with a service-connected disability rating certified by the VA or the branch of the armed services in which the veteran served. The exemption amounts come from the rating:
| Disability rating | Exemption amount, up to |
|---|---|
| 10% – 29% | $5,000 from the property’s value |
| 30% – 49% | $7,500 from the property’s value |
| 50% – 69% | $10,000 from the property’s value |
| 70% – 100% | $12,000 from the property’s value |
A veteran may also qualify for the $12,000 amount, regardless of the table above, if the veteran is age 65 or older with a disability rating of at least 10%, is totally blind in one or both eyes, or has lost the use of one or more limbs.
This exemption is claimed on Form 50-135. Once allowed, it generally does not need to be re-filed every year unless ownership or qualifications change, though the chief appraiser may request a new application to confirm eligibility.
Can a veteran claim both?
Potentially, yes — on different properties. Because Section 11.131 applies to the residence homestead and Section 11.22 applies to one property the veteran owns and designates, a qualifying veteran who owns more than one property may receive:
- the total Section 11.131 exemption on the residence homestead (Form 50-114); and
- the separate Section 11.22 partial exemption on another property the veteran owns and designates (Form 50-135).
That is the situation in which filing both forms makes sense — two exemptions, two properties, two applications. A veteran claiming only one exemption files only the form for that exemption. Whether a particular combination is available on particular properties is a determination for the county appraisal district.
Surviving spouses and children
Both exemptions carry survivor provisions, and each has its own rules.
Under Section 11.22, the surviving spouse of a disabled veteran may qualify for an exemption equal to the amount of the veteran’s exemption at the time of death, for as long as the spouse remains unmarried, on one property the spouse owns and designates. If the spouse does not survive the veteran, each surviving child who is under 18 and unmarried may qualify for an exemption on property the child owns and designates. A surviving spouse of a U.S. armed services member who dies while on active duty may also qualify for a $5,000 exemption under this section. These survivor claims generally use Form 50-135.
Under Section 11.131, a surviving spouse who has not remarried may qualify to continue the total exemption on the same home if it was the spouse’s residence homestead when the veteran died and remains so — and, in some circumstances, to carry a dollar amount of that exemption to a later homestead. These claims use Form 50-114.
Separate total residence-homestead exemptions also exist for certain surviving spouses under other Tax Code sections — for example, spouses of service members killed or fatally injured in the line of duty. The Comptroller’s exemptions page and FAQs, linked below, describe those provisions and which form applies to each.
Deadlines and where to file
The standard filing period for exemption applications is generally January 1 through April 30 of the tax year for which the exemption is requested.
Missing that window is not necessarily the end of the road. A late application for the disabled-veteran exemption may generally be filed no later than five years after the delinquency date for the taxes on the designated property.
Wherever the deadline lands, the destination is the same: applications and supporting documentation are filed with the appraisal district in the county where the property is located. They should not be sent to the Texas Comptroller of Public Accounts — the Comptroller publishes the forms but does not process applications, a point printed on the forms themselves.
Supporting documents
Documentation requirements are not identical for every applicant — they depend on which exemption is being claimed and by whom. The most reliable guide is the current official form itself, which lists what must accompany that particular application. Depending on the application, supporting documentation may include:
- a current VA award letter, VA tax letter, benefit summary letter, or other official documentation showing the veteran’s service-connected disability rating and compensation status;
- a Texas driver’s license or state-issued personal identification certificate;
- property ownership and residence information; and
- marriage, death, survivor, or military service documentation when applicable.
One caution from the Comptroller worth repeating: a driver’s license or personal identification certificate is not accepted as proof of a disability rating — the rating must come from official VA or service-branch documentation.
Disability records are sensitive. They belong with the county appraisal district processing the application — never send disability or benefit documentation to this website or to any other private organization that is not handling your application.
The key takeaway
The form follows the exemption. Form 50-114 is for residence-homestead exemptions, including the total Section 11.131 exemption for veterans receiving 100% disability compensation with either a 100% rating or a determination of individual unemployability. Form 50-135 is for the partial Section 11.22 exemption, which may be applied to one property the veteran owns and designates — not necessarily the homestead.
Some veterans may appropriately file both, on different properties. No one files both automatically. Applications go to the county appraisal district, never the Comptroller, and the appraisal district makes the official determination.
Where to verify and get help
Start with your county appraisal district — it processes applications and makes the official determination for your property. Contact information for every Texas appraisal district is in our County Resources directory and in the Comptroller’s official county appraisal district directory. The Texas Comptroller’s Property Tax Assistance Division publishes the forms, FAQs, and current guidance, and the Texas Veterans Commission offers free claims assistance and benefit counseling for Texas veterans and their families.
You can download the current official forms directly from the Comptroller — Form 50-114 and Form 50-135 — or use the copies in our forms library: Form 50-114 (PDF) and Form 50-135 (PDF). If you use our copies, it’s always worth confirming against the Comptroller’s site that a newer revision hasn’t been issued.
Form 50-135 and Form 50-114 serve different disabled-veteran exemptions — how the total and partial exemptions differ, and where each application goes.
Sources & references
The Texas Comptroller’s Property Tax Exemptions page explains that certain disabled-veteran exemptions apply to a qualifying residence homestead while others can be applied to any one property the qualifying individual owns, and identifies Form 50-114 and Form 50-135 as the applications for the respective exemptions.
The Comptroller’s Disabled Veteran and Surviving Spouse Exemptions FAQ confirms the Section 11.22 qualification rules, the exemption-amount table by disability rating, the alternative $12,000 qualification routes, the survivor provisions, the April 30 deadline, and the five-year late-filing window after the delinquency date, and notes that a driver’s license is not proof of a disability rating.
The Comptroller’s 100 Percent Disabled Veteran and Surviving Spouse FAQ confirms that Section 11.131 exempts the total appraised value of the residence homestead of veterans awarded 100 percent compensation due to a 100 percent disability rating or a determination of individual unemployability, that the exemption applies only to the residence homestead, that Form 50-114 is the application, and that other property may instead qualify under Section 11.22.
Texas Tax Code Chapter 11 contains the underlying law: Section 11.22 (disabled veterans and survivors), Section 11.131 (residence homestead of 100 percent or totally disabled veteran), and Section 11.43 (application requirements and deadlines).
The official Form 50-135 instructions state that the Section 11.22 exemption applies to one property the applicant owns and designates, that the application and documentation are filed with the county appraisal district — not the Comptroller — and list the required documentation, including official documentation of the certified disability percentage. The official Form 50-114 covers residence-homestead exemptions, including the Section 11.131 exemption. The Comptroller’s county appraisal district directory lists contact information for every appraisal district and county tax office in Texas. The Texas Veterans Commission provides free benefit and claims assistance for Texas veterans.
Exemption eligibility always depends on individual facts and current law, and county appraisal districts make the official determination. If any statement here conflicts with a current official source, the official source controls.