Partial Disabled Veteran Property Tax Exemption Texas 10 To 90 Percent Tax Code 11.22
Texas Tax Code Section 11.22 gives Veterans with disability ratings from 10 to 90 percent a mandatory property tax exemption ranging from $5,000 to $12,000 off their home’s assessed value. The exact dollar amount scales with your VA disability percentage, and every taxing unit in the county applies it. Veterans 65 or older with a qualifying rating can stack this with the standard over-65 homestead exemption, but the two exemptions follow separate application rules and deadlines through your county appraisal district.
What Is the Section 11.22 Partial Exemption?
- Core definition: Texas Tax Code 11.22 grants disabled Veterans rated 10% to 90% a partial property tax exemption that reduces the assessed value of any property they own and designate.
- How it works: The exemption subtracts a flat dollar amount from your property’s taxable value, not a percentage. Amounts range from $5,000 to $12,000 based on your VA disability rating.
- Who else qualifies: Surviving spouses and children of eligible disabled Veterans can also claim the Section 11.22 exemption on a designated property in Texas.
- Worth knowing: This partial exemption applies to any property the Veteran owns, not just a homestead. A Veteran rated 70% saves roughly $300 to $400 per year on a median-priced Texas home, depending on the local tax rate.
Key Facts About the Section 11.22 Partial Exemption
- Exemption range: Veterans rated 10% to 90% receive a flat reduction of $5,000 to $12,000 off their property’s assessed value under Tax Code 11.22.
- Who qualifies: Any Veteran holding a VA disability rating between 10% and 90% is eligible, along with surviving spouses and children of qualifying Veterans.
- How to claim: Apply through your county appraisal district with your VA disability rating documentation. The district subtracts the exemption from assessed value before calculating taxes.
- Bottom line: The exemption is a fixed dollar amount, not a percentage of home value, so your actual tax savings depend entirely on your local district’s combined tax rate.
Why the Partial Exemption Matters
- Tax bill reduction: Even at a 10% rating, the $5,000 exemption off assessed value translates to real annual savings that compound every year you own the property.
- Filing risk: Texas does not apply this exemption automatically. Veterans must file with their county appraisal district or forfeit the savings for that entire tax year.
- Surviving family protection: Section 11.22 extends to surviving spouses and children of disabled Veterans, preserving the tax benefit even after the Veteran passes.
- Main takeaway: Once approved, the exemption renews automatically each year with no additional paperwork, so a single filing protects your property tax bill for the entire time you own the home.
Common Misconceptions About Partial VA Tax Exemptions
- Minimum rating myth: Many Veterans assume only a 100% disability rating qualifies for property tax relief. Tax Code 11.22 starts at 10%, with exemption amounts increasing at each rating tier.
- 11.22 vs. 11.131: Section 11.22 covers partial disability ratings on any property a Veteran owns. Section 11.131 is a separate total exemption limited to 100% disabled Veterans on a designated homestead.
- Stacking with homestead: The 11.22 partial exemption does not replace the standard homestead exemption under Section 11.13. Qualifying Veterans can claim both on the same property for combined savings.
- Missed savings: Veterans rated below 100% often delay filing, not realizing they already qualify. A 30% rated Veteran in a 2.5% tax district saves roughly $188 per year from the date the exemption takes effect.
What is the partial disabled Veteran property tax exemption under Texas Tax Code 11.22?
Texas Tax Code Section 11.22 grants Veterans with VA disability ratings from 10% to 90% a partial property tax exemption that reduces the taxable value of their homestead by $5,000 to $12,000, depending on the rating percentage. Surviving spouses and children of disabled Veterans also qualify.
How does the partial disabled Veteran property tax exemption under Texas Tax Code 11.22 work?
Texas Tax Code Section 11.22 grants Veterans rated 10 to 90 percent disabled a partial property tax exemption that subtracts $5,000 to $12,000 from the assessed value of any property they own. The exact exemption amount increases with the Veteran’s disability rating.
Who qualifies for a partial disabled Veteran property tax exemption in Texas under Tax Code 11.22?
Any Veteran with a VA disability rating between 10 and 90 percent qualifies under Tax Code Section 11.22. The exemption subtracts a flat dollar amount, ranging from $5,000 to $12,000, from the assessed value of property the Veteran owns. Surviving spouses and children of disabled Veterans also qualify.
The Bottom Line Up Front
Texas Tax Code Section 11.22 gives Veterans with VA disability ratings from 10 to 90 percent a partial property tax exemption that reduces their home’s taxable value by $5,000 to $12,000. The exemption amount is fixed by rating percentage, not by property value or local tax rate, which means Veterans in high-tax counties save more in actual dollars than those in low-tax areas.
A Veteran rated at 10 to 29 percent receives a $5,000 reduction in assessed value. Ratings of 30 to 49 percent get $7,500 off, 50 to 69 percent get $10,000 off, and 70 to 90 percent get $12,000 off. The exemption applies to one property the Veteran designates, and it does not have to be a homestead. Surviving spouses and minor children of Veterans who died from service-connected causes can also claim the exemption at the same tier the Veteran held.
- Tax Code 11.22 exemption tiers range from $5,000 at 10 percent to $12,000 at 70 to 90 percent.
- The exemption reduces taxable assessed value, not the tax bill directly, so savings depend on local rates.
- Veterans can apply the exemption to any one property they own, not just a homestead.
- Surviving spouses and children of Veterans who died from service-connected conditions retain the same exemption tier.
- Veterans rated 100 percent disabled qualify for a full homestead exemption under a separate provision.
Texas Military Veterans Benefits
Texas extends property tax relief to disabled Veterans beyond the standard homestead exemption. Section 11.22 is the key. Under that Tax Code provision, Veterans with VA disability ratings between 10 and 90 percent qualify for a partial exemption that subtracts a flat dollar amount from the assessed value of their property. That reduction ranges from $5,000 at the lowest rating to $12,000 at the highest.
Submit your exemption application directly to your county appraisal district, not through the VA. You need the completed application form, your VA disability rating letter showing the exact percentage, and a copy of your DD-214. Check your county’s filing deadline for the current tax year. Some counties accept online submissions, so call your local appraisal district to confirm accepted formats and any county-specific requirements.
The exemption covers any property the disabled Veteran owns, not just a primary residence. Surviving spouses and children of disabled Veterans also qualify for the same partial exemption. Disabled Veterans who are 65 years or older receive the $12,000 maximum regardless of their actual rating percentage, as long as they meet the service-connected disability requirement. Because the reduction is a flat dollar amount rather than a percentage, Veterans with lower-value homes see a proportionally bigger tax break. The same $12,000 on a $400,000 home takes a smaller bite than on a $200,000 home.
How Much Will Your Property Tax Exemption Save You?
A partial Veteran exemption under Section 11.22 saves roughly $90 to $300 per year on a typical Texas homestead. Two inputs drive the number: your flat exemption amount, set by VA disability rating between $5,000 and $12,000 off assessed value, and your local combined property tax rate, which converts that reduction into actual dollars off your bill.
- Flat dollar reduction, not a percentage: Section 11.22 assigns a fixed dollar amount based on your disability rating. At the 10% level you receive a $5,000 reduction in assessed value. Higher ratings increase the exemption, scaling to $12,000 for Veterans rated 70% to 90%. The reduction applies to one property you own and designate, and it comes off your taxable value before any rate calculation.
- Tax rate determines the real savings: Texas has no state property tax. Your combined rate is the sum of county, city, school district, and special district levies. If your combined rate is 2.3%, a $12,000 exemption saves $276 per year. At a lower combined rate of 1.7%, that same exemption saves $204. The higher your local rate, the more each dollar of assessed value reduction is worth to you.
- Savings compound over ownership: Annual reductions add up. A $12,000 exemption at a 2.4% rate saves $288 per year, totaling $2,880 over a decade. Even at the $5,000 level with a 2.0% rate, you save $100 per year and $1,000 across ten years. These savings hold regardless of your property’s market value going up, because the exemption reduces assessed value by a fixed amount.
- Stacking with other exemptions: The 11.22 partial exemption layers on top of other reductions you qualify for, including the general residential homestead exemption and any over-65 or disability freezes. Filing every applicable exemption at your county appraisal district compounds the total reduction before the tax rate applies, lowering your annual bill more than any single exemption does alone.
How to Apply for Your Property Tax Exemption
File your application with the county appraisal district where your property is located, not with the tax assessor-collector’s office. You need three documents: your current VA disability rating letter, your DD-214, and Texas Comptroller Form 50-135. That form is free. Submit before April 30 to lock in the exemption for the current tax year. Late filings qualify for retroactive credit covering five prior years.
| Filing Requirement | Details | Where to Obtain | Common Mistakes |
|---|---|---|---|
| VA Disability Rating Letter | Must display your current combined disability percentage as assigned by the VA | eBenefits portal, VA.gov, or by calling 800-827-1000 | Submitting an outdated letter with a previous rating percentage delays processing |
| DD-214 or Discharge Equivalent | Certificate of Release or Discharge from Active Duty confirming your Veteran status and service dates | Your personal records, or request a replacement from the National Personnel Records Center | National Guard and Reserve members may need to submit NGB Form 22 instead of a DD-214 |
| Texas Comptroller Form 50-135 | Official Application for Disabled Veteran or Survivor Property Tax Exemption required by all Texas counties | Download from the Texas Comptroller website or pick up a copy at your county appraisal district office | Always use the most recent version of the form, as older editions may be rejected |
| Property Legal Description | Full legal description of the property you are designating for the exemption under Section 11.22 | Your deed, title commitment, closing documents, or the county appraisal district online property search | The legal description on your form must match county records exactly, including lot, block, and subdivision |
| Filing Destination | Applications go to the county appraisal district office, not the county tax assessor-collector | Your county appraisal district website lists the mailing address, office hours, and online submission options | Filing with the wrong county office causes delays because applications are not automatically forwarded |
| April 30 Filing Deadline | Submitting by April 30 ensures the exemption applies to the current tax year’s assessed value | Texas Tax Code Section 11.43 establishes this annual deadline | Late filings are still accepted, and Section 11.431 allows retroactive exemptions for up to five prior tax years |
| Mid-Year Rating Increases | If your disability percentage goes up after you already filed, submit a new application with the updated VA letter | Same county appraisal district where you filed originally | The higher exemption amount replaces the previous one for the current tax year once approved |
| Surviving Spouse Filing | Spouses of Veterans who died on active duty or from service-connected causes may file under the same exemption | Form 50-135 includes a surviving spouse section with its own documentation requirements | The surviving spouse must not have remarried to remain eligible for the exemption |
Veterans who receive a new or increased disability rating after January 1 should file a supplemental application with the updated VA rating letter so the appraisal district can apply the higher exemption amount to the current tax year. Keep copies of every document you submit, including a printed confirmation if your county offers electronic filing. Processing times run 30 to 60 days in most Texas counties. Your fall property tax statement reflects the exemption as a dollar-amount reduction from your assessed value before the local tax rate applies.
How Do Disability Ratings Affect Exemption Amounts?
Your VA disability rating determines a fixed dollar exemption from your property’s assessed value, not a proportional reduction in your tax bill. Section 11.22 sets four brackets: $5,000 off assessed value for ratings of 10 to 29 percent, $7,500 for 30 to 49 percent, $10,000 for 50 to 69 percent, and $12,000 for 70 percent and above.
Veterans commonly assume their rating percentage translates directly to a matching tax reduction. A Veteran rated at 50 percent expects property taxes cut in half. The actual benefit is $10,000 off assessed value, which on a $250,000 home at a 2.2 percent tax rate saves roughly $220 per year. That gap between expected relief and actual savings catches Veterans off guard when the first adjusted tax bill arrives.
Bracket thresholds carry more weight than the raw rating number. Moving from 29 to 30 percent pushes the exemption from $5,000 to $7,500, a $2,500 jump from a single percentage point. The same pattern repeats at 50 and 70 percent. Veterans pursuing rating increases through appeals or supplemental claims should check exactly where their current percentage falls relative to these bracket lines. A one-point gain that crosses a threshold delivers more tax relief than a ten-point increase that stays within the same bracket.
Can You Combine This Property Tax Exemption With Other Tax Breaks?
Yes, you can stack the Section 11.22 partial Veteran exemption with your standard homestead exemption. Most Texas homeowners already claim the general homestead exemption under Section 11.13, and adding the disabled Veteran exemption reduces your taxable value even further. The main restriction involves other disability-related exemptions that overlap with 11.22.
- General homestead exemption stacks: Your Section 11.13 homestead exemption applies independently of the Veteran exemption. You keep both. The general homestead exemption reduces your school district taxable value, and the 11.22 exemption takes an additional flat dollar amount off your assessed value based on your disability rating. File both through your county appraisal district on the same application or in separate filings.
- Disabled person exemption does not stack: Texas Tax Code offers a separate disabled person exemption for individuals with qualifying disabilities, but you must choose between that exemption and the 11.22 disabled Veteran exemption on the same property. Compare the dollar reduction each provides for your specific rating and situation before deciding which to file, because the better option depends on your disability percentage and local tax rates.
- Over-65 exemption adds another layer: Veterans who turn 65 may qualify for the over-65 homestead exemption, which triggers a school district tax ceiling that freezes your tax bill at the amount you owed the year you qualified. This ceiling applies on top of any Veteran exemption you already hold. Contact your county appraisal district to confirm local stacking rules, because some taxing jurisdictions offer additional local-option senior exemptions that further reduce your bill.
- 100% disability changes the calculation entirely: If your VA rating increases to 100 percent or you receive a total disability determination based on individual unemployability, you become eligible for Section 11.131 instead. That provision exempts your homestead’s entire assessed value from property taxes, replacing the partial 11.22 exemption completely. File an updated application with your appraisal district as soon as your rating changes to start receiving the full benefit.
Common Mistakes That Delay Exemption Approval
Filing errors cause most Section 11.22 delays. Eligibility is rarely the problem. County appraisal districts reject or stall applications when Veterans submit the wrong type of VA letter, miss the April 30 filing deadline, or list their property incorrectly on the form instead of using the correct legal description. Texas appraisal districts run independently from the VA, and most of these mistakes are fixable before you submit.
| Mistake | What Happens | How to Prevent It |
|---|---|---|
| Submitting a VA benefits summary letter instead of the disability rating letter | The appraisal district cannot verify your rated disability percentage from a benefits summary. Your application sits in pending status until you provide the correct letter showing your combined rating. | Request your VA disability rating letter from VA.gov before filing. The letter must state your combined disability percentage and the effective date of the rating. |
| Filing after the April 30 standard application deadline | Your exemption does not take effect until the following tax year. Texas allows late filing through January 31 of the next year in some cases, but the exemption applies only to that single tax year. | Submit your application by February or March. Treating April 30 as a soft target rather than a hard cutoff creates unnecessary risk if the appraisal district requests additional documentation. |
| Submitting the application to the tax assessor-collector instead of the appraisal district | The tax assessor-collector collects payments but does not process exemption applications. Your paperwork may be returned, forwarded late, or sit unprocessed for weeks. | File with the county central appraisal district. Every Texas county has one. The appraisal district handles all property tax exemptions under Tax Code Section 11.22. |
| Listing an incorrect property address or parcel number on the application | The exemption applies to the wrong property or the application is rejected outright. You then need to refile with corrected information, losing weeks or months in processing time. | Copy your property’s legal description and parcel ID directly from your most recent property tax statement. Cross-reference with the appraisal district’s online property search before filing. |
| Keeping the original exemption amount after receiving a higher VA disability rating | Your exemption stays locked at the old amount. A Veteran who moves from a 30% to a 50% rating keeps the $5,000 exemption instead of the $7,500 amount until the appraisal district receives updated documentation. | File an amended application with your new VA disability rating letter within 30 days of receiving the updated rating decision. Do not wait for the next tax year to update. |
| Submitting a VA disability rating letter that is several years old | Some appraisal districts request a letter dated within the past 12 months. An outdated letter triggers a request for updated documentation, adding weeks to your processing timeline. | Download a current disability rating letter from VA.gov before filing. Confirm with your appraisal district how recent the letter needs to be, as policies vary by county. |
| Filing in only one county when you own property in multiple Texas counties | Each Texas county operates an independent appraisal district. An exemption approved in Bexar County does not apply to property you own in Comal or Guadalupe County. Each property requires its own separate application. | File a separate Section 11.22 application with each county appraisal district where you own property. Track each filing independently, as processing timelines differ between counties. |
Call your county appraisal district before filing to confirm their specific document requirements. Some districts in larger metros like Harris or Bexar County accept applications online, while smaller rural counties still require mailed or walk-in submissions. If your VA rating increased after your initial filing, submit an amended application with your updated VA letter immediately rather than waiting for the next tax cycle. Starting the process in January gives you 3 full months before the April 30 deadline.
The Bottom Line
Section 11.22 gives Texas Veterans with VA disability ratings between 10 and 90 percent a fixed dollar reduction on their property’s assessed value. The savings are modest, typically $90 to $300 per year on a standard homestead, but the exemption stacks with your general homestead exemption under Section 11.13. That combination means you should claim both if you qualify for both.
File with your county appraisal district, not the tax assessor-collector’s office, and bring your current VA disability rating letter with the rest of your documentation. The brackets are straightforward once you know your rating, and the application process is a one-time filing unless your rating changes. Get it on file now so you are not leaving money on the table every year you own your home.
Frequently Asked Questions
How much does a 10 percent VA disability rating reduce your Texas property taxes?
A 10 percent rating qualifies you for a $5,000 reduction in your property’s assessed value under Tax Code 11.22. Your actual savings depend on local tax rates. If your combined county, city, and school district rate is 2.5 percent, that $5,000 reduction saves you $125 per year. The exemption scales up with higher ratings, reaching $12,000 for Veterans rated at 90 percent. This is a flat dollar reduction to assessed value, not a percentage discount on your total tax bill, so higher local tax rates produce larger dollar savings.
When should you apply for the Tax Code 11.22 partial exemption?
Apply as soon as you receive your VA disability rating letter. County appraisal districts have annual filing deadlines, and missing yours means waiting another full tax year for the exemption to take effect. Veterans who already own property and just received a new or increased rating should file immediately. If you recently purchased a home, submit your exemption application during the same tax year as the purchase. Contact your county appraisal district directly for the exact filing deadline, since timing matters and late applications delay your savings by a full year.
What mistakes do Veterans commonly make when filing for a partial property tax exemption?
The most common mistake is missing the county appraisal district’s filing deadline. Veterans also forget to designate which property receives the exemption or submit outdated VA rating documentation. Another frequent error is assuming the exemption applies automatically. It does not. You must file an application with your county appraisal district and provide proof of your current VA disability rating. If your rating recently changed, submit the updated letter right away so the appraisal district applies the correct exemption amount to your property’s assessed value.
Can you apply the Tax Code 11.22 exemption to more than one property at a time?
No. Under Tax Code 11.22, you designate one property to receive the exemption. The statute specifies that the Veteran “owns and designates” the property receiving the benefit. You cannot split the exemption across multiple properties or claim it on two homes simultaneously. If you own more than one property, compare the tax rates and assessed values on each to determine which one produces the largest savings. You can change which property receives the exemption by filing updated paperwork with the county appraisal district.
What happens to your Tax Code 11.22 exemption if your VA disability rating changes?
If the VA increases your disability rating, your exemption amount increases as well. A Veteran who moves from a 30 percent to a 70 percent rating receives a larger reduction in assessed value. You need to file updated documentation with your county appraisal district to reflect the new rating, because the change does not happen automatically. If your rating decreases, your exemption drops to the amount matching the new rating. Veterans whose rating reaches 100 percent become eligible for a full homestead exemption, which removes property taxes on the homestead entirely.
Does a surviving spouse keep the partial disabled Veteran property tax exemption in Texas?
Yes. Tax Code 11.22 extends the partial exemption to surviving spouses and children of disabled Veterans. The surviving spouse retains the same exemption amount the Veteran received, provided the spouse has not remarried and continues to own the designated property. Surviving children may also qualify under certain conditions. Filing with the county appraisal district is required, and the surviving spouse must provide documentation proving the Veteran’s disability rating and the relationship. This protection ensures the property tax benefit continues after the Veteran’s passing.
What are the alternatives to the partial disabled Veteran property tax exemption under Tax Code 11.22?
Veterans with a 100 percent VA disability rating qualify for a full homestead exemption that eliminates property taxes entirely on the homestead. Texas also offers a general homestead exemption that reduces taxable value for all homeowners, and Veterans 65 or older can stack an over-65 exemption on top of their disabled Veteran exemption. Some counties offer additional local exemptions as well. The key difference is scale. Tax Code 11.22 partial exemptions range from $5,000 to $12,000 off assessed value depending on your rating, while the 100 percent exemption removes all property tax on the homestead.
Levi Rodgers
Founder · San Antonio · TREC #615524
Levi Rodgers is the Founder of VA Loan Network, a leading resource for Veteran homebuyer education. A Retired Green Beret and Broker-Owner of LRG Realty in San Antonio, Levi leverages his military discipline and real-world real estate expertise to provide Veterans with expert loan advice, guidance, and trusted financial leadership.
