Disabled veteran property tax exemptions in Texas: a Rio Grande Valley guide

Texas has two kinds of disabled veteran property tax exemptions. A partial exemption takes a set dollar amount off the taxable value of one property, based on the VA disability rating. A total exemption takes the residence homestead off the tax roll for every taxing unit. Surviving spouses can keep or gain some of these exemptions, and since tax year 2026 a new law covers the spouses of veterans who died of conditions the PACT Act presumes are service-connected.

Every Texas disabled veteran and survivor exemption

A veteran who qualifies for more than one amount under 11.22 gets the largest one, not the sum, and must take it against one property, the same one for every taxing unit. A veteran with the 100% homestead exemption can still use the 11.22 exemption on another property (Comptroller 100% FAQ).

The new surviving spouse exemption, Section 11.136

House Bill 2508 added Section 11.136 to the Tax Code, effective January 1, 2026, after Texas voters adopted Proposition 7 (House Joint Resolution 133) on November 4, 2025 (HB 2508, Legislative Reference Library). It gives the unremarried surviving spouse of a veteran who died of a condition or disease that the Sergeant First Class Heath Robinson Honoring our PACT Act presumes is service-connected a total exemption on the residence homestead, whatever the veteran's disability rating at death and whenever the veteran died.

• It applies for the whole tax year in which the spouse qualifies (Tax Code 11.42(c)).
• If the spouse moves, the new homestead gets an exemption equal to the dollar amount on the first home in its last year, as long as the spouse has not remarried. The chief appraiser of the first district issues a certificate with that amount.
• Apply on Form 50-114; the Comptroller's current version lists “Surviving Spouse of Certain Qualifying Veteran” and says applicants must provide documentation to support the request.

Estimate your savings

Pick the city and school district, enter the home's appraised value and choose the exemption you expect. The estimate uses tax year 2025 adopted rates for the taxing units that cover the whole city, plus the state-required homestead exemptions: $140,000 off school district value, $5,000 for South Texas ISD and $3,000 against Starr County's farm-to-market and flood control tax.

Estimate only. It leaves out local-option homestead and 65-and-older exemptions, the 65-and-older school tax ceiling and special districts that cover only some lots, all of which can change the bill. At 65 or older, South Texas ISD stays at its $5,000 homestead amount, as on the sampled 2025 Hidalgo CAD 65+ accounts. Your appraisal district decides eligibility and the amount. Not tax advice.

What the exemptions are worth in Valley cities

For a $250,000 homestead, each veteran tier saves its exemption amount times the city's combined rate, because the home's taxable value stays above zero for every taxing unit. The 100% or IU exemption removes the whole bill.

For the full tax stack in each city, see Rio Grande Valley property taxes. Cameron County's 2026 adopted rates are now published; the Brownsville, Harlingen, San Benito, Los Fresnos, Port Isabel and South Padre Island property tax pages show them.

Buying a home with a 100% rating or IU

The total exemption under 11.131 can start in the middle of a year. A veteran who qualifies after January 1 receives it immediately for the rest of that tax year and owes tax only for the part of the year before it began (Tax Code 11.42(e); Comptroller 100% FAQ). File Form 50-114 with the appraisal district once the home is your residence. The partial 11.22 exemption is generally set by your qualifications on January 1 (Tax Code 11.42(a)), so ask the district how it applies in the year you buy.

At closing, the title company prorates the year's taxes between buyer and seller. Ask your title officer how the proration will be settled if your exemption is approved after closing.

For the loan itself, see VA home loans in Texas, VA loans for Reserve and National Guard members and Texas Veterans Land Board loans.

Surviving spouses

• Spouse of a veteran with the 100% exemption: keeps the total exemption on the same home if not remarried and the home was the spouse's homestead when the veteran died and remains it (11.131(c)). On a home bought later, the exemption equals the dollar amount from the last year on the earlier home, not the full value (11.131(d)); the appraisal district that granted it issues a certificate with that amount.
• Spouse of a service member killed in the line of duty: total exemption on the first homestead claimed if not remarried (11.133(b)); a later homestead gets the dollar amount from the last year on the first (11.133(c)). A death on active duty also brings a $5,000 exemption on any one property under 11.22(d).
• Spouse of a veteran who died of a PACT Act presumptive condition: total exemption on the first homestead claimed since tax year 2026 (11.136(b)), with the same dollar-amount rule for a later home (11.136(d)).
• Spouse of a veteran with the 11.22 exemption: the veteran's amount at death, while unmarried (11.22(c)).
• Donated homestead: the same percentage continues for an unremarried spouse living in the home (11.132(c)).

How to apply in the Rio Grande Valley

1. Pick the form. Form 50-135 for the partial exemption by rating (11.22); Form 50-114 for the 100% homestead exemption, the donated-home exemption and the surviving spouse exemptions under 11.133, 11.134 and 11.136.
2. Gather documents. Form 50-135 asks for documentation from the VA or your service branch showing your most recent disability rating. Form 50-114 needs a copy of your Texas driver's license or ID showing the home's address, plus documentation supporting a veteran or survivor exemption. A driver's license is not proof of a disability rating (Comptroller FAQ).
3. File with the appraisal district where the property is, not with the Comptroller. The deadline is generally April 30. There is no fee to apply.
4. Late filing. Veterans can file for the 11.22, 11.131 and 11.132 exemptions up to five years after the tax delinquency date, and the collector refunds tax already paid on the exempt portion; a surviving spouse generally has two years after the delinquency date to file late for a homestead exemption (Tax Code 11.431).
5. Once approved, you generally do not reapply each year unless the chief appraiser asks (Tax Code 11.43(c)). Tell the district in writing before May 1 of the year after your eligibility ends.

Appraisal district contacts, from the Comptroller's county directory and each district's site, checked Oct 16, 2026:

Other exemptions on the same home

Every residence homestead gets $140,000 off school district taxable value; owners 65 or older or disabled get $60,000 more plus a school tax ceiling, and any taxing unit can add a local-option exemption (Comptroller). The “disabled person” homestead exemption is a different test from the veteran exemptions: it is for people who qualify for Social Security disability insurance benefits, and a veteran can receive both if both tests are met. See the homestead exemption guide for filing details and the property tax protest guide if you think the appraised value is too high.

Help with your VA rating

These exemptions follow the rating the VA or your branch certifies. Amy is a real estate agent and does not prepare or present VA claims. For claims and ratings, talk to an accredited representative:

• The Texas Veterans Commission, the state veterans agency: its claims page.
• Hidalgo County Veterans Service Office: 10213 N. 10th St., Suite A, McAllen; (956) 318-2436 (county page, checked Oct 16, 2026).
• Cameron County Veterans Service Office: 1124 E. Madison St., Brownsville, (956) 544-0811; and 1390 W. Expressway 83, San Benito, (956) 247-3550 (county page, checked Oct 16, 2026).
• Starr and Willacy county residents can ask the county for its veterans service officer or contact the Texas Veterans Commission.

How this changes what you can afford

Property tax is often the largest monthly cost after the loan payment in the Valley, so a veteran exemption can change the price range that fits your budget. Ask your lender how it will treat an exemption you expect but do not have yet, and test a range with the affordability calculator.

Exemption questions

Who wrote this

Amy Herrera is a REALTOR® and Texas real estate sales agent with RE/MAX Elite (TREC #808068) and a Captain, U.S. Army Reserve (veteran). She is not a lender, loan officer, tax adviser or housing counselor, and she does not take loan applications or VA claims. Tax Code sections and Comptroller pages were checked on Oct 16, 2026. Ask the appraisal district or a tax professional about your own case. Book a call if you are buying in the Valley.

General information, not tax or legal advice. Your appraisal district decides eligibility and the exemption amount, and rates change every year.