This page is regularly updated as we are made aware of state level changes from our Vetted VA Pros.
As a Veteran of the United States Armed Forces you are already in an elite class of Heroes that have selflessly made sacrifices for our Country.
Many of our Veterans continue to make these sacrifices when service related disabilities are involved. In this instance the stigma around the word “disability” should not be seen as a negative; instead it should be understood that the benefits acknowledged are just a small mark of appreciation and recognition for the sacrifices given to serve the country.
Veterans with a service-connected disability rating of 10% or more are eligible to have the VA funding fee waived when using your home loan benefit to buy a primary residence. Being able to waive your funding fee when buying a home using your VA home loan benefit can add up to thousands of dollars of savings in most cases.
What many Disabled Veterans are not aware of is that most states also offer Disabled Veterans a Property Tax Exemption. Vetted VA has scoured the Country to compile this list of all the states that offer a Disabled Veteran Property Tax Exemption. To the best of our knowledge, these programs are available and up to date as of the publishing of this article.
In some cases, Colorado for instance, we could not find a State-wide property tax exemption specifically for Veterans, however we were able to find Counties that offer property tax exemptions. Always check your County for any special programs.
If you find that your State does not specifically offer a Veterans property tax exemption, there is almost always a total disability homestead exemption. Another resource is available here: My Army Benefits.
When possible, we are including the official text of the actual exemption so that you have the most accurate information available to pursue more information from the State or County.
Alabama offers a homestead exemption for all state, county and city property taxes for residents who meet the following requirements:
- Alabama resident
- Over age 65 whose adjusted gross income is less than $12,000 or
- Has a permanent and total disability, regardless of age or income
A homestead is defined as the single-family owner-occupied home and the land it is on, not exceeding 160 acres. The property owner must own and occupy it as their primary residence on the first day of the tax year they are applying for an exemption. For more information, please contact the Alabama Department of Revenue, County Offices where the property is located for more information and to apply.
Alaska Property Tax Exemptions for Disabled Veterans:
Real property owned and occupied as a primary residence by a Veteran who has a 50% or more service-connected disability rating from the VA is exempt from property taxes on the first $150,000 of assessed value. This exemption transfers to a spouse if the Veteran passes away and the spouse is at least 60 years of age. For more information, please contact the local Alaska Tax Office.
Arizona Property Tax Exemptions for Surviving Spouses and Disabled Persons: The property of a resident disabled Veteran, or their surviving spouse may be exempt from taxation up to $4,476 of the assessed value. The amount of the exemption is equal to $4,476 multiplied by their VA disability percentage. Total assessed value of property in Arizona must not exceed $30,099.
Income from all sources cannot exceed:
$37,297 per household with no children under age 18
$44,745 per household with children under age 18 residing with applicant
The exemption is applied to the real estate first, then to a mobile home or an automobile.
Who is eligible for Arizona Property Tax Exemptions for Disabled Veterans and Surviving Spouses? All applicants must be Arizona residents, Veterans must have received an honorable discharge from service in an active or reserve component of the U.S. Armed Forces and received a disability rating from the VA (may be service-connected or non-service-connected).
Applicants must provide the following documentation when they apply:
Veterans – DD214, proof of residency, VA Benefit Summary Letter, and proof of meeting income limitations
Surviving Spouse –Death certificate, proof of residency, and proof of meeting income limitations
Property tax is administered by county assessors. Valuations and income limits for the current tax year are available after January 1st of each year from the county assessor. Applicants should contact their local county assessors for more information and to apply.
Please review this document – https://myarmybenefits.us.army.mil/Benefit-Library/State/Territory-Benefits/Arizona
*This information can, and will, change from time to time. You must verify with your AZ County Tax Assessor office for up-to-date information.
Eligible Disabled Veterans are exempt from all state taxes on their homestead and personal property.
Who is eligible for Arkansas Homestead and Personal Property Tax Exemption?
The following resident Veterans are eligible for a property tax exemption on their homestead or personal property:
• Veteran who has a service-connected 100% total and permanent disability rating from the VA, or
• Veteran who is receiving Special Monthly Compensation for the loss or loss of use of one or more limbs, or total blindness in one or both eyes
Unremarried Surviving Spouses and their dependent Children are eligible under the following circumstances:
• Veteran who was receiving the homestead or personal property tax exemption before their death
• Service member who died in the line of duty while serving in the U.S. Armed Forces
• Service member who was declared missing in action
• Veteran who died from a service-connected cause
A remarried Surviving Spouse may have the exemption reinstated if their subsequent marriage is terminated. Those receiving the exemption must recertify annually.
The California Veterans’ Exemption provides a property tax exemption of up to $4,000 for eligible service members, Veterans and their eligible family members.
To qualify for this exemption, the applicant may not own property (real or personal) worth more than $5,000 if single, $10,000 if married. Those eligible must have lived in California on January 1 of the year they apply.
Who is eligible for the California Veterans’ Property Tax Exemption? To be eligible for the California Veterans’ Exemption applicants must meet one of the following requirements:
Currently serving service member
Veteran who received an honorable discharge and meets one of the following requirements:
- Served during a wartime period
- Served during peace time in a campaign or expedition for which a campaign medal was authorized by Congress
- Discharged from active duty in the U.S. Armed Forces during peace time due to a service-connected disability
- Service member serving in a reserve component of the U.S. Armed Forces who was called to federal active duty service
- Unremarried surviving spouse of a deceased eligible Veteran
- Parent of a deceased eligible Veteran
To apply for the Veterans’ Exemption applicants must file each year by February 15 with the County Assessor where the property is located. Claim forms are available from the local County Assessor.
Colorado Disabled Veteran and Surviving Spouse Property Tax Exemption: Colorado offers a property tax exemption to eligible disabled Veterans and Surviving Spouses. This is an exemption of the first 50% of the first $200,000 in actual value of their primary residence.
Who is eligible for the Colorado Disabled Veteran Property and Surviving Spouse Tax Exemption? To be eligible for the exemption applicants must meet the following requirements:
-Veteran who received an honorable discharge and has a 100% service-connected permanent disability rating from the VA (unemployable ratings do not qualify)
-Applicants must have owned and occupied the property as their primary residence on January 1st of the year they are claiming the exemption
-If the Veteran’s Spouse is the owner, the Veteran can still qualify if they were married on or before January 1 and both lived in the home as their primary residence
-Surviving Spouse of a Service member who died in the line of duty and is receiving a death gratuity from the Department of Defense
-Surviving Spouse of a Veteran whose death was due to a service-connected injury or disease and is receiving Dependency Indemnity Compensation
Applicants who qualify for the property tax exemption must apply to the Colorado Department of Military and Veterans Affairs between January 1 and July 1 of the year they qualify. For more information, please call the Colorado Division of Veterans Affairs at 303-914-5832 or email cdvainfo@dmva.state.co.us.
Recent legislation signed by the governor authorizes a complete property tax exemption for Veterans who have a total and permanent service-connected disability rating from the VA. Eligible Veterans who do not own a home will be authorized a complete property tax exemption on one motor vehicle. This exemption will take effect 1 October 2024 and will apply to the Veteran’s 2025 tax bill.
Connecticut property tax is administered by local municipalities. These municipalities have the option to interpret and apply exemptions at their discretion within the framework established by state law. For specific eligibility and exemption amounts, Veterans should contact their local municipality.
Property tax exemptions can be applied toward either real estate or automobile property taxes. In general, exemptions are available for:
Veterans of World War II – $1500
Wartime Veterans – $1,000
Disabled Veterans and their unremarried Surviving Spouse:
$2,000 for disability rating between 10% – 25%
$2,500 for disability rating between 26% and 50%
$3,000 for disability rating between 51% and 75%
$3,500 for disability rating over 76%, or has reached age 65, or suffered an amputation of an arm or leg
Severely disabled Veterans – up to $10,000
Unremarried Surviving Spouse of a Veteran who is receiving a pension, annuity or compensation from the U.S. Government – $1,000
Unremarried Surviving Spouse or minor Child of a Service member who died on active duty or as a result of that service – $3,000
Municipal option for total property tax exemption for Veterans who receive specially adapted housing from the VA
In addition, Veterans who have income below threshold levels, (set by local municipalities), or Veterans who have a 100% disability may claim an exemption up to twice the amount of the exemptions listed above. For more information and to apply please contact the local tax assessor.
Delaware does not have a specifically designated property tax exemption for disabled Veterans.
Delaware resident disabled Veterans may be eligible for a tax credit of 100% of their school district property tax. This credit may only be used against property taxes assessed on their primary residence.
Who is eligible for the Delaware Disabled Veterans School Tax Credit? Veterans must meet the following requirements to be eligible:
Legal resident of Delaware for the past three years
Receives compensation from the VA for a service-connected 100% permanent and total disability, or
Receives compensation from the VA at the 100% rate due to individual unemployability
Florida Property Tax Exemptions and Discounts for Service Members, Disabled Veterans Spouses and Surviving Spouses:
Florida offers several property tax exemptions or discounts for resident service members, honorably discharged disabled Veterans and unremarried surviving spouses. All exemptions or discounts are applied for through the applicant’s local property appraiser. All exemptions except the Deployed Military Property Tax Exemption use the Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions to apply.
Florida Department of Revenue, County Property Appraiser Directory
War Time Veteran Disabled 10% or More Property TaxDiscount: Veterans who have a combat related disability rating from the VA of 10% or more are eligible for an exemption from taxes on their property up to $5,000 in assessed value. Surviving spouses can receive the discount as long as they do not remarry. If the surviving spouse sells the property, they are only eligible for a discount up to the amount they received on their previous property.
Florida Statutes 196.24
Veterans with Service-Connected, Total and Permanent Disability or Confined to a Wheelchair Property Tax Exemption:
Veterans who have a service-connected, total and permanent disability rating from the VA, or who are confined to a wheelchair are eligible for a total property tax exemption on their homesteads. Surviving spouses can receive the exemption if they do not remarry. If the surviving spouse sells the property, they are only eligible for an exemption up to the amount they received on their previous property.
Florida Statutes 196.081 and 196.091
Disabled Veteran, age 65 and Older Property Tax Discount:
Veterans 65 years old or older who have a combat related, service-connected disability rating from the VA can receive a discount on the assessed value of their homesteads. The discount is a percentage of the assessed value of the property that is equal to the percentage of the Veteran’s disability rating. Surviving spouses can receive the discount if they do not remarry. If the surviving spouse sells the property, they are only eligible for a discount up to the amount they received on their previous property.
Florida Statutes 196.082
Deployed Military Property Tax Exemption:
A service member serving in the U.S. Armed Forces can receive a property tax exemption if they were deployed during the previous calendar year. The deployment must have been outside the U.S. and in support of a main or subordinate military operation designated by the Florida Legislature. The percent of the taxable value exemption is equal to the percent of time during the previous year that the service member was deployed. Use Florida Department of Revenue, Deployed Military Exemption Application to apply.
Florida Statutes 196.173
Surviving Spouse of Service Members Killed on Active Duty Property Tax Exemption:
The surviving spouse of a resident service member who died from service-connected causes while serving on active duty in the U.S. Armed Forces is exempt from taxes on their homestead.
Florida Statutes 196.081
Those eligible for these exemptions may apply before they receive the necessary documentation from the U.S. Government or the VA. After the property appraiser receives the documentation, the exemption is effective on the date of the original application. Service members who are eligible for an exemption or discount are authorized to have their next of kin file if they are unable to apply due to their military service.
Georgia offers a homestead property tax exemption for eligible disabled Veterans, their Surviving Spouse or minor Children. The amount for 2023 is $109,986. The value of the property that is more than of this exemption remains taxable.
Who is eligible for the Georgia Homestead Tax Exemption for Disabled Veteran, Surviving Spouse or Minor Children? To be eligible Veterans must meet the following requirements:
-Georgia resident
-Received an honorable discharge
-Has a service-connected, 100% permanent and total disability rating from the VA, or
-Entitled to compensation from the VA at the 100% rate due to unemployability, or
Entitled to compensation from VA for:
-Loss or permanent loss of use of one or both feet
-Loss or permanent loss of use of one or both hands
-Loss of sight in one or both eyes
-Permanent impairment of vision of both eyes
The unremarried Surviving Spouses and/or Surviving minor Children of deceased Veterans are also eligible for this exemption. Applicants should contact their local Georgia tax officials for more information.
Georgia Homestead Exemption for the Surviving Spouse of U.S. Armed Forces Service Member: Georgia offers a homestead property tax exemption to the Surviving Spouse of a Service member who was killed or died as a result of any war or armed conflict. The amount for 2023 is $109,986. The value of the property that is more than of this exemption remains taxable.
Who is eligible for the Georgia Homestead Exemption for the Surviving Spouse of U.S. Armed Forces Service Member? The unremarried Surviving Spouse of a Service member who died or dies as a result of any war or armed conflict is eligible.
Applicants should contact their local Georgia tax officials for more information.
Each Hawaii county has a variation of a property tax exemption for disabled Veterans and their surviving spouse. Each county has their own assessment rate, eligibility requirements and forms for their exemption.
The Idaho Veterans Property Tax Reduction benefit reduces property taxes on the home and up to one acre of land for eligible disabled Veterans. Reductions are offered up to $1,500 and does not have an income limitation.
Who is eligible for an Idaho Property Tax Reduction for 100% Disabled Veterans? To qualify for the Idaho Veterans Property Tax Reduction, Veterans must meet the following requirements:
-Has a 100% service-connected disability rating, or compensated at the 100% rate due to individual unemployability by the VA
-Owned and lived in a home (can be a mobile home) in Idaho as their primary residence before April 15, 2024
-Property must have a current Idaho Homeowners Exemption
Veteran with a 10% or more service-connected disability or receiving a pension from Veterans Affairs (VA) for a non-service-connected disability may be eligible for the Property Tax Reduction (Circuit Breaker) program. The amount of reduction is based on income for the previous calendar year. If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,320.
Disabled Veterans’ Standard Homestead Exemption – The Disabled Veterans’ Standard Homestead Exemption provides a reduction in a property’s EAV to a qualifying property owned by a veteran with a service-connected disability.
The reduction is based on the percentage of the Veteran’s disability:
-$2,500 exemption for a service-connected disability rating of at least 30% but less than 50%
-$5,000 for a service-connected disability rating of at least 50% but less than 70%
-Total exemption for a service-connected disability rating of 70% or more
This exemption is also available to the unremarried Surviving Spouse of a Veteran who received an exemption prior to their death. If a Surviving Spouse moves to a new home, they are eligible to receive an exemption equal to the amount they received on their previous home. If the Veteran died from a service-connected cause and was not receiving a property tax exemption, their unremarried Surviving Spouse who is receiving Disability Dependency and Indemnity Compensation (DIC) is eligible to apply.
Additionally, the unremarried Surviving Spouse of a Service member killed in the line of duty is exempt from all property taxes on their primary residence.
Once approved, qualifying Veterans and Surviving Spouses must file an annual application by their counties’ deadlines to continue to receive this exemption. Applicants should contact local County Assessor’s Office for more information and to apply.
Indiana offers three property tax deductions for resident disabled Veterans.
Deduction for Totally Disabled Veteran, Partially Disabled Veteran over age 62 and Spouses:
- A $14,000 deduction for Veterans and surviving spouses who meet the following requirements:
- Served at least 90 days in the U.S. Armed Forces and received an honorable discharge (can be peacetime service), and
- Has a total disability rating from the VA (does not have to be service-connected), or
- 62 years old or older and has a 10% or more service-connected disability rating
Surviving spouse of:
- An eligible Veteran
- Service member killed in action
- Service member who died while serving on active or inactive duty in the U.S. Armed Forces
This deduction is not available if the assessed value of the property is greater than $200,000.
Deduction for Veteran with Partial Disability:
A $24,960 tax deduction is available for Veterans and their surviving spouses who meet the following requirements:
Received an honorable discharge for service in the U.S. Armed Forces during one of the following war time periods:
- World War II – December 7, 1941, through December 31, 1946
- Korea – June 27, 1950, through January 31, 1955
- Vietnam – August 5, 1964, through May 7, 1975
- Gulf War – August 2, 1990, through a future date to be set by law or Presidential Proclamation
-Has at least a 10% or more service-connected disability rating from the VA.
-Surviving spouse on an eligible Veteran can claim this deduction
Deduction for Property Received from a Tax Exempt Organization: Indiana offers a property tax deduction on the assessed value of property given to disabled Veterans by charitable organizations. The property tax deduction is equal to the percentage of service-connected disability the VA has awarded the Veteran. Veterans must have served at least 90 days and received an honorable discharge and have a service-connected disability rating of at least 50%.
Percentages of property tax deductions:
- Total disability rating (100%) – deduction is equal to 100% of the assessed value
- 90% disability rating – deduction is equal to 90% of the assessed value
- 80% disability rating – deduction is equal to 80% of the assessed value
- 70% disability rating – deduction is equal to 70% of the assessed value
- 60% disability rating – deduction is equal to 60% of the assessed value
- 50% disability rating – deduction is equal to 50% of the assessed value
Veterans who have a 100% service-connected disability rating from the VA, or Veterans who have a total and permanent disability rating based on individual unemployability paid at the 100% disability rate are eligible.
An unremarried surviving spouse of a deceased disabled Veteran receiving Dependency Indemnity Compensation from the VA also qualifies. Surviving spouses may continue to receive the credit as long as they continue to live on the homestead.
All claims must be filed on or before July 1 and must include a VA Benefit Summary Letter and a DD214. Tax credit applications are filed with the county or city tax assessor.
Starting in 2009 disabled veterans can claim a homestead refund. Veterans must be Kansas residents, honorably discharged, and certified to have 50 percent or more permanent disability sustained through military actions.
Surviving spouses of deceased disabled veterans are also eligible to claim a Homestead refund and remain eligible until such time as they remarry. An original Veterans Disability Determination Letter or Letter from a Regional V.A. that includes the disability date verifying the disability occurred prior to Jan. 1, 2009 and percentage of permanent disability must be filed with the Homestead Refund Claim (K-40H). Kansas revenue
Surviving spouse of active duty service members who died in the line of duty are also eligible to claim a Homestead refund and remain eligible until such time as they remarry.
Kentucky homeowners who are least 65 years of age or who are totally disabled are eligible to receive a homestead exemption from Kentucky property taxes. The adjustment for the 2023-2024 assessment years is $46,350. This amount is deducted from the assessed value of the Veteran’s home and property taxes are computed based on the remaining assessment. The amount of the homestead exemption is recalculated every two years to adjust for inflation.
Veterans must have a total service-connected disability rating from the VA and was receiving disability compensation for the entire assessment period to be eligible. Disabled Veterans only need to apply the first time they are eligible to receive the exemption.
To apply for a homestead exemption an applicant must:
- Complete the Kentucky Department of Revenue Application for Exemption Under The Homestead/Disability Amendment – Form 62A350
- Gather any supporting documentation (listed on the application)
- Apply at their local Property Value Administrator (PVA)
Disabled Veterans Homestead Exemption – In addition to the standard homestead exemption authorized under Article VII, Section 20 of the Louisiana Constitution, which applies to the first $7,500 of the assessed value of a homestead, disabled Veterans and surviving spouses may be eligible for an additional exemption. Local municipality taxes my still apply.
Disabled Veteran Exemption: The amount of the disabled Veterans property tax exemption is based on the Veterans disability percentage:
- Service-connected disability rating of 100%, individual unemployability, or totally disabled is exempt from all property taxes
- Service-connected disability rating of 70-99% is eligible for an additional exemption of $4,500 of the assessed value
- Service-connected disability rating of 50-69% is eligible for an additional exemption of $2,500 of the assessed value
The surviving spouse of an eligible deceased disabled Veteran is also eligible for this exemption if they remain the owner and live on the property.
Surviving Spouse Exemption: The unremarried surviving spouse of a service member who died while serving on active duty in the U.S. Armed Forces or the Louisiana National Guard is eligible for an exemption from all ad valorem taxes. If a surviving spouse moves to a new property, they can still receive the exemption but only up to amount of the exemption on the first property.
Those eligible for an exemption should contact their local Parish Tax Assessor for more information.
Maine resident Veterans who received a discharge other than dishonorable and meet one of the following requirements are eligible for a $6000 property tax exemption:
- 62 years old or older and served during a recognized war time period, or received the Armed Forces Expeditionary Medal, or
- Has a 100% disability rating from the VA, or is paid at the 100% rate due to individually unemployability
Paraplegic Veterans who received a discharge other than dishonorable and received a grant from the VA for specially adapted housing to accommodate their disabilities are eligible for a $50,000 tax exemption. 38 U.S. Code, Section 2101
Surviving Spouse Property Tax Exemption: An unremarried surviving spouse of a Veteran who was eligible for an exemption and meets the following requirements are eligible for a property tax exemption:
- Maine resident
- Was married to a deceased Veteran who was eligible for a property tax exemption at the time of their death
- Receiving a pension or compensation from the U.S. Government as a surviving spouse
Minor Child Eligibility: The surviving minor child of an eligible Veteran must be a Maine resident, under the age of 18 and receiving a pension or compensation from the U.S. Government to be eligible.
Widowed Parent Property Tax Exemption: The widowed parent of a deceased Veteran who meets the following requirements are eligible for a property tax exemption:
- Maine resident who is at least 62 years old
- Has not remarried and was not divorced at the time of death of the Veteran’s other parent
- Receiving a pension or compensation from the U.S. Government for the service-connected death of their child
Armed Services veterans with a permanent and total service connected disability rated 100% by the Veterans Administration may receive a complete exemption from real property taxes on the dwelling house and surrounding yard.
These veterans may also apply at any time and do not have to meet the September 1 filing deadline. Certain un-remarried surviving spouses may also be eligible for this exemption. Surviving spouses of military personnel killed in the line of duty may apply for an exemption.
The application for this exemption is 2-pages long and can be found at https://dat.maryland.gov/SDAT%20Forms/Disabled-Veteran.pdf
To qualify, all veterans (and spouses where applicable) must:
- Be legal residents of Massachusetts.
- Be occupying the property as his/her domicile on July 1 in the year of application.
- Have lived in Massachusetts for at least six months prior to entering the service (spouses exempted) or,
- Have lived in Massachusetts for five consecutive years immediately prior to filing for a property tax exemption.
In most cases a surviving spouse receives the exemption if he/she was receiving it before the veteran passed away. However, surviving spouses receiving exemption under Clauses 22 and 22D lose the exemption upon remarriage.
Clause 22 allows for a $400.00 tax exemption for the following persons:
- 10% (or more) service-connected disabled veteran;
- Purple Heart recipient;
- Gold Star mothers and fathers;
- Spouse of veteran entitled under Clause 22;
- Surviving spouses who do not remarry.
Clause 22A allows for a tax exem
+*-+
*-+
Spouse or surviving spouse of an eligible Veteran+tion of $750.00 if the veteran meets the following:
- Loss or loss of use of one hand above the wrist, or one foot above the ankle or one eye;
- Congressional Medal of Honor;
- Distinguished Service Cross; Navy Cross or Air Force Cross.
-
Prisoner of War
- Spouse or surviving spouse of an eligible Veteran
Clause 22B allows for tax exemption of $1,250.00 if the veteran meets the following:
- Loss or loss of use of both hands or both feet;
- Loss or loss of use of one hand and one foot as described above;
- Loss or loss of use of both eyes (blind).
- Spouse or surviving spouse of an eligible Veteran
Clause 22C allows for tax exemption of $1,500.00 if the veteran:
- Is rated by the VA to be permanent and totally disabled and has specially adapted housing.+
-098761’Clause 22D is for surviving spou
ses (who do not remarry) of soldiers, sailors, or members of the Guard whose death occurred as a proximate result of an injury sustained or disease contracted in a combat zone, or who are missing in action with a presumptive finding of death, as a result of combat as members of the armed forces of the United States.
Total exemption so long as the spouse does not remarry.
Clause 22nd E allows for $1,000.00 for veterans that are 100% disabled by the VA.
Paraplegic veterans, those with service-related injuries as determined by the VA, or their surviving spouses are eligible for total exemption on their property taxes.
100 percent permanently and totally disabled veterans and veterans who are entitled to veterans benefits at the 100 percent rate or un-remarried surviving spouses (if the veteran passes away before the tax break is granted) may request a property tax waiver. Some great data can be found here.
In order to be eligible for the exemption, the disabled veteran must have been honorably discharged from the armed forces of the United States. They must be a Michigan resident. Additionally, they must meet one of the following criteria:
- Permanent and total service-connected disability rating from the VA
- Received financial assistance from the VA for specially adapted housing
- Rated by the VA as individually unemployable
An unremarried, resident surviving spouse of a disabled Veteran is also eligible for this exemption.
This program provides a property tax benefit to qualifying homeowners by reducing the value of their home for property tax purposes by up to $300,000.
The benefit applies to certain veterans with a disability, their surviving spouses, the surviving spouses of military personnel who have died in the line of duty, and certain primary caregivers of qualifying veterans.
Veterans who are totally and permanently disabled (100% T&P) are eligible for a valuation exclusion of $300,000. Veterans who are not totally and permanently disabled, but who have a disability rating of 70 percent or higher, are eligible for an exclusion of $150,000.
If a qualifying veteran does not own a house, but has a designated “primary family caregiver” who does own a house, the caregiver can receive the exclusion for the time he or she continues in that role.
For a veteran who received the 100% T&P benefit, the surviving spouse continues to receive program benefits following the death of the veteran, until the spouse remarries or no longer uses the property as a homestead. (There is no survivor benefit for spouses of veterans qualifying at the 70 percent standard.)
Surviving spouses of military personnel who have died in the line of duty are eligible to receive the 100% T&P benefit until the spouse remarries or no longer uses the property as a homestead.
Surviving spouses of veterans who were eligible for the 100% T&P benefit but did not apply for or receive the benefit before dying and spouses who have been awarded dependency and indemnity compensation are also eligible to receive the maximum benefit following the death of the veteran.
The benefit is available until the spouse remarries or no longer uses the property as a homestead.
The exclusion amount is subtracted from the value of the homestead as determined by the assessor before property taxes are calculated. If the value of the homestead in any year is less than the exclusion amount, the homestead is totally exempt from property taxes for that year.
The actual tax benefit for a specific property will vary based on the value of the home and the local tax rate.
Some applicants may qualify for an additional exemption on homestead property. The limits of seven thousand five hundred dollars ($7,500) of assessed value and one hundred sixty (160) total acres still apply; however, the amount of exemption is increased to include all ad valorem taxes for that property, not just the amount determined by the table found in Section 27-33-75. These conditions are discussed below.
- Over 65
If an applicant is over the age of sixty-five (65), he qualifies for the additional exemption. Evidence that shows the date of birth is required to be shown to the Tax Assessor. The date of birth is to be written on the application. If a husband and wife are joint owners and filing on a homestead and either one is over sixty-five (65), the entire application receives a full additional exemption. This is true only for a husband and wife joint ownership.
- Total disability
For an applicant to qualify for total disability, he must be considered disabled under the definition set out in the Federal Social Security Act, the Railroad Retirement Act, or the provisions of the Internal Revenue Code.
- Definition
The definition of totally disabled as set out by the Federal Social Security Act is as follows:
“…the term “Disability” means (A) inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months, or (B) blindness, and the term “blindness” mean central visual acuity 20/200 or less in the better eye with the use of a correcting lens. An eye which is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees shall be considered for purposes of the paragraph as having a central visual acuity of 20/200 or less…..”
The Missouri Property Tax Credit Claim is a program that allows certain senior citizens and 100 percent disabled individuals to apply for a credit based on the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750.00 for renters and $1,100.00 for owners. The actual credit is based on amount paid and total household income, taxable and nontaxable.
The income limits for this benefit are:
- Renters and Part Year Owners – $27,200 or less for single filers; $29,200 or less for married filing combined
- Owned and Occupied Home for the Entire Year – $30,000 or less for single filers, $34,000 or less for married filing combined
Renters who rent from a tax free facility are not eligible.
The Montana Disabled Veterans (MDV) Assistance Program helps disabled veterans or their unmarried surviving spouse by reducing the property tax rate on their home. The veteran must have 100% disability from an injury related to service.
The MDV reduction is based on income and marriage status as shown on the table below.
For homes on agricultural or forest land, the benefit applies to the home and one-acre homes site.
Eligibility
- Have a letter from the U.S. Department of Veterans Affairs (VA) showing your current disability status is 100% for a service-connected disability
- Own a home or currently under a contract to purchase a home
- Live in the home as their primary residence for at least seven months of the year
- Have a 100% service-connected disability rating from the VA (must provide a VA Benefit Summary Letter verifying eligibility)
Have a Federal Adjusted Gross Income (FAGI)—excluding capital income or loss—below the following thresholds:
- Single – $59,554
- Married or Head of Household – $68,705
- Unremarried surviving spouse – $51,911
A surviving spouse must meet the following requirements to be eligible:
- Owner occupant of the home
- Unremarried
- Surviving spouse of a Veteran who died while serving on active duty in the U.S. Armed Forces, or
- Surviving spouse of a Veteran who was 100% disabled, or was paid at the 100% disabled rate by the VA for a service-connected disability at the time of death, or
- Surviving spouse of a Veteran who died as a result of a service-connected disability
A veteran receiving compensation from the U.S. DVA because of a 100% disability that was service connected.
This homestead is 100% exempt regardless of homestead value and income level(Category 4). The veteran must also:
Own and occupy the homestead January 1 through August 15; and file a Form 458 with the county assessor after February 1 and on or before June 30 each year. For the first year of filing, a veteran must also include a certification from the DVA.
If a certification from the DVA is not filed with the county assessor, the veteran will not qualify for the homestead exemption for that year.
A wartime veteran totally disabled by a non service-connected illness or accident (Category 2).
A paraplegic veteran or multiple amputee whose home is substantially contributed to by the DVA (Category 5). This homestead is 100% exempt regardless of homestead value and income level. Nebraska Homestead Exemption Information Guide, September 16, 2019
Widow(er)s of a Veteran. A homestead exemption is available to the unremarried widow(er) or a surviving spouse who remarries after attaining the age of 57 for Category 4 of:
- Any veteran who died because of a service-connected disability;
- A servicemember whose death while on active duty was service-connected; A servicemember who died while on active duty during wartime;
- A veteran who received compensation from the DVA because of a 100% disability that was service-connected;
- or A paraplegic veteran or multiple amputee whose home is substantially contributed to by DVA
IThe Nevada Disabled Veteran’s Property Tax Exemption is available for Veterans who have a permanent service-connected disability of at least 60%. The amount of exemption is based on the Veteran’s disability percentage.
The 2023-2024 fiscal year amounts:
- 60% – 79% disabled – $16,700 of assessed value
- 80% – 99% disabled – $25,050 of assessed value
- 100% disabled – $33,400 of assessed value
Veterans may choose to apply the exemption toward taxes on real property or vehicle registration taxes.
Who is eligible for the Nevada Disabled Veteran’s Property Tax Exemption?
To be eligible for the Nevada Disabled Veteran property tax exemption the Veteran must be a Nevada resident, received an honorable discharge and have a service-connected disability of rating 60% or more.
A surviving spouse who was married to and living with an eligible disabled Veteran for five years prior to their death is also eligible. For more information and to apply applicants should contact their local County Assessor’s office.
Disabled Veterans who have a service-connected, 100% total and permanent disability rating from the VA, or is a double amputee or paraplegic are eligible for a standard property tax credit of $700; cities and towns may vote to adopt a higher tax credit ranging from $701 to $4000.
Tax Exemption for Total and permanent Disabled Veterans who Receive Assistance from the VA:
The home a disabled Veteran who received a discharge other than dishonorable that was acquired or modified with assistance from the VA is exempt from all property tax. Veterans must also meet one of the following requirements to be eligible:
- Service-connected 100% total and permanent disability rating or declared individually unemployable
- Service-connected blindness
- Paraplegic or a double amputee due to service in the U.S. Armed Forces
- Surviving Spouse of an eligible Veteran
Honorably discharged Veteranswho have a service-connected 100% total and permanent disability rating, may qualify for an complete property tax exemption on their primary residence. An eligible Veteran’s surviving spouse or domestic partner is also eligible.solider with a dog
Who is eligible for the New Jersey 100% Disabled Veterans Property Tax Exemption?
To qualify, Veterans must meet the following requirements:
- Served on active duty in the U.S. Armed Forces
- received an honorable discharge
- Legal resident of New Jersey
- Own and occupy the house as their main home and residence
- Provide certification from the VA that they have a service-connected, 100% total and permanent disability rating as a result of active duty military service
To qualify, surviving spouses (civil union, or domestic partners) must meet the following requirements:
- legal resident of New Jersey
- Provide proof the deceased Veteran served and died while serving on active duty in the U.S. Armed Forces
- Provide proof deceased Veteran was a New Jersey resident at time of death
- Unremarried or has not formed a new registered civil union or domestic partnership
- Own and occupy the house as their main home and residence
- Provide certification from the VA that the Veteran had a service-connected 100% total and permanent disability rating as a result of active duty military service
To apply for the 100% Disabled Veterans Property Tax Exemption, applicants must file a completed application and provide all required documentation (listed on the application) to their local assessor or tax collector.
Resident disabled Veterans who have a 100% service-connected disability rating from the VA, qualify for a complete property tax exemption on their primary residence.
Who is eligible for the New Mexico Disabled Veteran Property Tax Exemption?
Resident disabled Veterans who have a 100% permanent and total service-connected disability rating and received an honorable discharge are eligible. This exemption is also available to the unremarried surviving spouse of an eligible Veteran.
New York offers three different property tax exemptions for qualifying Veterans and their eligible family members. New York Property taxes are assessed by local cities, towns, school districts, or villages that may choose to offer one or more of these exemptions.
New York Alternative Veterans Property Tax Exemption – The following exemption is offered to eligible Veterans and their family members:
- 15% reduction in assessed value for Veterans who served during a time of war
- Additional 10% reduction in assessed value for Veterans who served in a combat zone, including recipients of an expeditionary medal
- Additional reduction in assessed value to Veterans who have a service-connected disability, equal to one-half of their disability rating
- Property must be the Veteran’s or eligible family member’s primary residence
Who is eligible for the New York Alternative Veterans Property Tax Exemption? Basic eligibility requirements include:
- Veteran who served on active duty in the U.S. Armed Forces during a time of war and received an honorable discharge
- Spouse or unremarried surviving spouse of an eligible Veteran
- Gold Star Parents of a service member who was killed while serving on active duty during a time of War
- If the Veteran and their spouse are deceased, the exemption can be passed on to their children or the Veteran’s parents
Real Property Tax: The first $45,000 of the appraised value of the permanent residence of an eligible disabled Veteran is exempt from North Carolina property taxes.
Who is Eligible for a Property tax Exemption?
Honorably discharged Veterans who have a total and permanent, service-connected disability rating from the VA or who receive benefits for specially adapted housing are eligible. This exemption is also available for the unremarried surviving spouse of an honorably discharged disabled Veteran. For more information and to apply contact the local County Tax Office.
North Dakota residents must meet the following requirements to be eligible:
- 65 years of age or older, or permanently and totally disabled
- Income is $70,000 or less per year
Ohio Disabled Veteran Homestead Property Tax Relief:
Veterans who have a 100% disability rating from the VA are eligible for expanded Homestead Exemption property tax relief on their primary residential home. Eligible Veterans can exempt $50,000 of the assessed value of their primary residential home from property taxes.
Who is eligible for the Ohio Disabled Veteran Homestead Property Tax Relief?
To be eligible Veterans must have served on active duty in the U.S. Armed Forces and have a service-connected 100% disability rating or receives compensation at the 100% rate due to individual unemployability.
An unremarried Surviving Spouse of an eligible Veteran can claim this exemption if they meet the following requirements:
- Surviving Spouse of a Veteran who was receiving the homestead exemption during the year they died
- Occupied the homestead at the time of the Veteran’s death
- Acquires ownership of the homestead or continues to occupy the homestead (in a housing cooperative)
You may qualify for a property tax exemption if you are either a totally disabled veteran or the surviving spouse of a totally disabled veteran.
This exemption from property tax is available for 100% disabled veterans. The exemption would apply to certain injured veterans and their surviving spouses. The exemption would be for the full fair cash value of the homestead. To qualify for the exemption an injured veteran would have to meet several requirements.
- First, the veteran must have been honorably discharged from a branch of the Armed Forces or the Oklahoma National Guard.
- Second, the veteran would have to be a State resident.
- Third, the veteran would have to have a 100% permanent disability.
- Fourth, the disability would have to have been sustained through military action or accident, or resulting from a disease contracted while in active service.
- Fifth, the disability would have to be certified by U. S. Department of Veterans Affairs.
· Finally, the veteran would have to be qualified for homestead exemption.
If you’re a disabled veteran or the surviving spouse or registered domestic partner (partner)* of a veteran, you may be entitled to exempt $22,689 or $27,228 of your homestead property’s assessed value from property taxes.
The exemption amount increases by 3 percent each year. The exemption is first applied to your home and then to your taxable personal property.
If you are an Oregon resident and a qualifying veteran or a veteran’s surviving spouse/ partner and live in your home, you may file a claim and receive the exemption.
The program provides real estate tax exemption for any honorably discharged veteran who is 100% disabled, a resident of the Commonwealth and has a financial need.
Veteran’s eligibility criteria:
- Served in the military honorably
- Served during established war service dates (DOC) as determined by the U.S. Department of Veterans Affairs **The following decorations can also be used to establish wartime service: Armed Forces Expeditionary Medal or Navy Expeditionary Medal.
- Must have a total or 100% permanent service-connected disability rating by the U.S. Department of Veterans Affairs or as the result of military service the veteran is blind or paraplegic or has sustained the loss of two or more limbs
- Blind: Visual acuity of three-sixtieths or ten two-hundredths, or less normal Vision
- Paraplegic: The bilateral paralysis of the upper or lower extremities of the body
- Must be a resident of the Commonwealth
- Must occupy the real estate as his/her principal dwelling
- Dwelling is owned solely by the veteran or as an estate in the entirety
Eligible Veterans residing in Rhode Island may receive an exemption either on their real estate tax bill or on their motor vehicle tax bill. Veterans who serve in more than one campaign may receive only one exemption.
Exemptions shall be applied to the property in the municipality where the Veteran resides, and if there is not sufficient property to exhaust the exemption, the Veteran may claim the balance in any other city or town where he/she may own property.
An exemption shall not be allowed to Veterans who are not legal residents of the State of Rhode Island. To qualify for an exemption, appropriate documentation will be required by the municipality at the time of application.
There are seven exemption categories:
- Veterans’ regular exemption
- Unmarried Surviving Spouse of a qualified Veteran
- Veterans’ exemption for totally disabled through service connected disability
- Veterans’ exemption for partially disabled through service connected disability
- Gold Star Parents’ exemption
- Prisoner of War exemption
- Specially adapted housing exemption
Provides that the dwelling house in which a veteran resides who has been rated as one hundred percent permanently and totally disabled from a service-connected disability by the U.S. Department of Veterans Affairs, an Ex-POW, or a Medal of Honor recipient may be tax exempt. The tax exemption applies to the surviving spouse and may be transferred when purchasing another dwelling
Property Tax Exemption for Disabled Veterans.
This program exempts up to $150,000 of the assessed value for qualifying property.
Property Tax Exemption for Paraplegic Veterans
The Reduction Program is operated using a graduated income scale on income earned in the previous year.
The injury to the applicant does not have to be service related in order to qualify for the program.
Widows and widowers of veterans are also eligible for the Exemption Program.
Property Tax Relief for Disabled Veterans
To receive tax relief as a disabled veteran, one of the following categories must be met:
- A service-connected disability that resulted in:
- Paraplegia OR
- Permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain; OR
- Loss, or loss of use of, two (2) or more limbs; OR
- Legal blindness
- A service-connected permanent and total disability or disabilities, as determined by the United States Department of Veterans’ Affairs.
- A 100% total and permanent disability rating from being a prisoner of war.
- Must own and use property as primary residence. The maximum market value on which tax relief is calculated is $175,000.
Property Tax Relief for Surviving Spouses
Authorizes property tax relief to surviving spouses of disabled veterans who would have been eligible for relief had the veteran qualified under later amendments to the law.
The tax relief is in an amount necessary to pay or reimburse such taxpayers for all or part of the local property taxes paid for a given tax year on that property that the disabled veteran owned and used as the disabled veteran’s residence.
The property tax relief is extended to the surviving spouse of a disabled veteran who, at the time of the disabled veteran’s death, was eligible for disabled veterans’ property tax relief, as long as the surviving spouse:
(1) Does not remarry;
(2) Solely or jointly owns the property for which tax relief is claimed; and
(3) Uses the property for which tax relief is claimed exclusively as a home.
But here is the skinny – it’s not EASY to get your benefit in TN. It will take some research:
There is not a state website that says specifically what the benefit is because the tax relief varies county to county & city to city. You have to go each municipality to find the relief amount.
For example: In Shelby County the benefit is $1500 reduction of county taxes and another $400 reduction of city taxes (example, not specific city). There are 95 Counties in TN.
For more information on the changes to the Property Tax Relief Program read Public Chapter No. 1065.
To apply for this benefit please contact the County Trustee’s office in your county. Use the Tennessee Trustee website to find your County Trustee contact information.
Tax Code Section 11.131 requires an exemption of the total appraised value of homesteads of Texas veterans who received 100 percent compensation from the U.S.
Department of Veterans Affairs due to a 100 percent disability rating or determination of individual unemployability by the U.S. Department of Veterans Affairs.
The exemption amount that a qualified disabled veteran receives depends on the veteran’s disability rating from the branch of the armed service.
Disability Exemption
Disability Rating – Exemption Amount Up To
- 10% to 29% – $5,000 from the property’s value
- 30% to 49% – $7,500 from the property’s value
- 50% to 69% – $10,000 from the property’s value
- 70% to 100% – $12,000 from the property’s value
A disabled veteran may also qualify for an exemption of $12,000 of the assessed value of the property if the veteran is age 65 or older with a disability rating of at least 10 percent; totally blind in one or both eyes; or has lost use of one or more limbs.
Veterans with a Disability Exemption Eligibility This exemption is available to veterans disabled in military service (at least 10 percent disability), their unmarried surviving spouse or minor orphans.
Exemption Amount The exemption is up to $266,670 of taxable value of a residence, based on the percentage of disability incurred in the line of duty and on the unemployability classification.
The exemption can also be applied toward tangible personal property, such as motor vehicles. No exemption is allowed for any disability below 10 percent.
Active or Reserve Duty Armed Forces Exemption Eligibility This exemption is available to active or reserve members of the US Armed Forces on active duty outside the state 200 days in a continuous 365-day period beginning in the prior year.
Exemption Amount The exemption equals the total taxable value of the claimant’s primary residence.
TAX EXEMPTIONS FOR VETERANS
- Veterans receiving Disability Compensation at a rating of 50% or higher
- Veterans receiving Non-Service Connected Pension (also called Improved Pension)
- Veterans collecting permanent military retirement pay for a medical military retirement
- Surviving spouses of veterans who had received the exemption (surviving spouses may also be eligible for Dependency and Indemnity Compensation or Death Pension)
The exemption level varies from town to town. State law mandates a minimum $10,000 exemption, although towns are given the option of increasing the exemption to $40,000.
The exemption reduces the appraised value of the home prior to the assessment of taxes. For example: An eligible veteran lives in a home valued at $200,000. The veteran’s town provides a $20,000 exemption.
The veteran’s home will be taxed at $180,000. Veterans who would like to have their town increase their exemption must go through their town’s local procedures for having a measure placed on an election ballot for town voters to consider.
Real Property Tax Exemptions for Veterans
On November 2, 2010, by the citizens of the Commonwealth of Virginia ratified a proposed amendment, adding Section 6-A to the Constitution of Virginia. It went into effect on January 1, 2011.
Section 6-A. Property tax exemption for certain veterans.
- Pursuant to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence.
If the veteran’s disability rating occurs after January 1, 2011, and he has a qualified primary residence on the date of the rating, then the exemption for him under this section begins on the date of such rating.
However, no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran’s filing of the affidavit or written statement.
If the qualified veteran acquires the property after January 1, 2011, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid.
- The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry.
The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.
This means, if the application is approved, localities must exempt from taxation:
- The dwelling that is the principal residence of the qualifying veteran and up to one acre of land (or more if an exemption for greater than one acre is provided to elderly and handicapped persons).
- Owned by a Veteran with a 100% service-connected, permanent and total disability, who is/was alive on or after Jan. 1, 2011
- Or the surviving spouse of such veterans, Or the surviving spouse of any member of the United States armed forces who was killed in action, which includes the DOW designation.
- Veterans rated at less than 100% but who the VA rates at 100% due to individual unemployability AND are rated “permanent and total” qualify for the exemption.
- The exemption shall remain provided that the disabled veteran or surviving spouse:
- Occupies the real property as their principal place of residence;
For surviving spouses, provided they do not remarry.
As of July 1, 2019, surviving spouses of KIA/DOW and 100% disabled veterans are allowed to move and take the exemption with them.
*However, for surviving spouses of 100% disabled veterans who apply for the exemption after the veteran has passed away, they must be living in the home that was the primary residence of the veteran at the time of death and that death must be on or after January 1, 2011.
*For surviving spouses of active duty KIA/DOW – the service member may have died in combat prior to 2015 when the constitutional amendment was enacted, however, they cannot claim the exemption prior to 2015.
Income based property tax exemptions and deferrals may be available to seniors, those retired due to disability and veterans compensated at the 100% service connected rate.
Widows of 100% disabled veterans may also qualify for grant assistance.
To qualify for the Exemption Program, you must be at least 61 years of age OR disabled OR a disabled veteran with a 100 percent service-connected disability. You must also own and occupy your residence and your combined disposable income must be $40,000 or less.
A 100 percent disabled veteran or any veteran over the age of 65 in West Virginia is exempt from paying taxes on the first $20,000 of assessed value on a self-occupied property if the veteran was a resident of the state at the time they enter military service.
The Wisconsin Veterans & Surviving Spouses Property Tax Credit provides eligible veterans and unremarried, surviving spouses a refundable property tax credit for their primary, in-state residence and up to one acre of land.
The Wisconsin Department of Veterans Affairs certifies the veteran’s eligibility for the program. The credit is administered by the Wisconsin Department of Revenue through the state income tax return.
The definitions of an eligible veteran and an eligible unremarried surviving spouse are expanded to include:
A veteran who had been a Wisconsin resident for a consecutive 5-year period after entering active duty or was a Wisconsin resident when entering active duty.
The veteran must have either an SCD rating of 100 percent or a 100% disability rating based on individual unemployability.
Individual unemployability means a condition under which a veteran has an SCD rating of either 60% or two or more SCD conditions where one condition has at least a 40% scheduler rating and the combined scheduler rating for all conditions is at least 70%, and has an administrative adjustment added to the SCD, due to individual unemployability, such that the VA rates the veteran 100% disabled
Veterans must be residents of Wyoming three or more years prior to claiming the tax exemption and must have a DD Form 214 or equivalent. Additionally, one of the following must apply:
- Served in the Armed Forces during World War II, Korean War, or Vietnam War;
- or must have served overseas during an armed conflict and received an Armed Forces Expeditionary Medal or equivalent;
- or be a disabled veteran with compensable service-connected disability as certified by VA or a branch of U.S. Armed Forces (agency letter required);
- or be the surviving spouse of a qualifying veteran who resides in Wyoming and did not remarry.
The exemption applies to taxes on a primary residence lowering the assessed value by $3,000.
A veteran must be over the age of 65 or disabled in order to qualify for a property tax exemption in the District of Columbia. The exemption reduces the veteran’s property tax by 50 percent. To qualify the veteran must own at least 50 percent of the property and annual income cannot exceed $130,550.
