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.
Homes of Veterans or Unremarried Surviving Spouses, acquired under a Special Adapted Housing Grant are Exempt from Ad Valorem Taxes
The home is exempt so long as it is owned and occupied as a home by such Veteran or his Unremarried Surviving Spouse.
Alaska Property Tax Exemptions for Disabled Veterans:
A home owned and occupied as the primary residence and permanent place of abode by a qualified disabled Veteran whose disability was incurred or aggravated in the line of duty and whose disability has been rated as 50 percent or more by the military service or the U.S. Department of Veterans Affairs, is exempt from taxation on the first $150,000.00 of assessed valuation. The exemption transfers to a Spouse if the Veteran passes away and the Spouse is at least 60 years of age
Arizona Property Tax Exemptions for Surviving Spouses and Disabled Persons: There is no state property tax. Property tax is administered by county assessors. The property of Surviving Spouses and disabled persons who are residents of the state of Arizona may be exempt from taxation to the extent allowed by law.
The assessed value of the property may be reduced by $4,117 or more with a corresponding reduction in tax. Legislative changes, effective August 2005, have indexed the amount to the GDP indicator. Valuations for the current tax year are available from the county assessor after January 1st of each year. The exemption is applied to real estate first, then to a mobile home or an automobile.
Who is eligible for Arizona Property Tax Exemptions for Surviving Spouses and Disabled Persons?
- You must be a resident of Arizona
- Total assessed valuation of property in Arizona must not exceed $27,970 for the 2021 tax year.
- This amount is indexed and changes each year. Total income from all sources, excluding social security, cannot exceed $34,301
- If Children under 18 years of age or disabled Children reside in the household, income cannot exceed $41,151.
For Disabled person exemptions, the disability must be total and permanent and certified by a licensed physician. For Surviving Spouses, the applicant and Spouse must have been Arizona residents at the time of Spouse’s death, or the applicant must have been a Surviving Spouse residing in Arizona prior to January 1, 1969.
Please review this document from the AZ Department of Veteran Services – https://dvs.az.gov/sites/default/files/documents/files/Veterans%20Guide.pdf
*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.
Homestead and Personal Property Tax Exemption: Arkansas’ disabled veterans who have been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran.
Surviving spouses, so long as they remain unmarried, and dependent children, during their minority, continue this entitlement. Entitlement is also available if the veteran was killed or died within the scope of his military duties, is missing in action, or died from service connected causes as certified by the Department of Veterans Affairs.
If subsequent marriage is terminated, surviving spouse may be reinstated. In all cases, annual re-certification of continued entitlement by the VA is required
The Disabled Veterans’ Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption.
There are two levels of the Disabled Veterans’ Exemption:
Basic – The basic exemption, also referred to as the $100,000 exemption, is available to all qualifying claimants. The exemption amount is compounded annually by an inflation factor. For example, for 2018, the basic exemption amount was $134,706.
Low-Income – The low-income exemption, also referred to as the $150,000 exemption, is available to qualifying claimants whose annual household income does not exceed a specified income limit. The amounts for both the low-income exemption and the annual income limit are compounded annually by an inflation factor. For example, for 2018, the low-income exemption amount was $202,060 and the annual household income limit was $60,490.
This Disabled Veterans’ Exemption is a more advantageous exemption than both the Veterans’ Exemption and the Homeowners’ Exemption. Thus, if a claimant qualifies, the Disabled Veterans’ Exemption should be claimed on the property instead of either of those two exemptions.
A “qualifying disabled veteran” is a person who meets each of the following requirements – § 39-3-202(3.5), C.R.S.
- The veteran sustained a service-connected disability while serving on active duty in the Armed Forces of the United States. This includes members of the National Guard and Reserves who sustained their injury during a period in which they were called to active duty.
- The veteran was honorably discharged.
- The United States Department of Veterans Affairs has rated the veteran’s service-connected disability as one hundred percent permanent and total.
Ownership – The veteran must own the property and must have been an owner of record since January 1 of the current year. The veteran’s ownership can be limited to a fractional, joint, or life estate interest. Time is your friend and your enemy here. Same goes for occupancy requirements.
There’s a lot of fine print. And while you can read lots of summaries, nothing beats going straight to the source…just grab your reading glasses and highlighters.
PROPERTY TAX EXEMPTION FOR QUALIFYING DISABLED VETERANS
PROPERTY TAX EXEMPTION APPLICATION FOR QUALIFYING DISABLED VETERANS
Veterans, who have ninety (90) days of wartime service, including Merchant Marines who served during WWII, are eligible for a $1,500 exemption for property tax purposes (e.g., real estate property or automobiles).
Veterans below a certain income level and/or disabled veterans are eligible for additional property tax exemptions. Surviving spouses of veterans may also be eligible for this benefit.
Delaware does not have a specifically designated property tax exemption for disabled Veterans.
Homestead Tax Exemptions for Veterans: Any real estate owned and used as a homestead by a Veteran is exempt from taxation.
Eligibility: Veteran must have been honorably discharged and have a rated service-connected, permanent and total disability; the Veteran must be a permanent resident of the state on January 1 of the tax year for which exemption is being claimed.
Homestead Tax Exemptions for Veteran’s Surviving Spouse: If, upon the death of the Veteran, the Spouse holds the legal or beneficial title to the homestead and permanently resides there, the exemption from taxation carries over to the benefit of the Veteran’s Spouse until such time as he or she remarries, sells, or otherwise disposes of the property.
If the Spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to the new residence as long as it is used as the primary residence and the Spouse does not remarry.
Homestead Property Tax Discount For Veterans Age 65 and Older With a Combat Related Disability: A Veteran who is disabled, 65 or older, and owns homestead property may qualify for a property tax discount based on their percentage of disability. This discount is in addition to any other exemptions veterans now receive.
Eligibility: To be eligible, the Veteran must have been honorably discharged from military service and be partially disabled with a permanent service-connected disability, at least part of which is combat-related.
Homestead Tax Exemptions for Surviving Spouse of Member of Armed Forces Who Died From Service-Connected Causes While On Active Duty: Any real estate owned and used as a homestead by the surviving Spouse of a member of the Armed Forces who died from service-connected causes while on active duty is exempt from taxation if the member was a permanent resident of this state on January 1 of the year in which the member died.
Homestead Property Tax Exemption (10% to 100% BUT not Permanent in nature): Eligible, resident Veterans with a VA certified service-connected disability of 10% or greater shall be entitled to a $5,000 homestead property tax exemption.
Eligibility: To qualify for homestead exemption, a Veteran must be a bona fide resident of the state. The Veteran must establish this exemption with the county tax official in the county in which the Veteran resides by providing documentation of this disability from the VA.
If the benefit is in effect at the time of death of the Veteran, the benefit will carry over to the un-remarried Spouse who had been married to the deceased Veteran for at least five years. If the Spouse sells the property, an exemption not to exceed the amount granted in the most recent ad valorem tax roll may be transferred to the new residence if used as the primary residence.
EVERY person who is entitled to homestead exemption is this state and who is serving in any branch of the Armed Forces of the U.S. may file a claim for homestead exemption.
Service personnel entitled to homestead exemption in this state, and who are unable to file in person may file through next of kin or a duly authorized representative.
Real Estate Tax Exemption for Disabled Veterans: Veterans who are paraplegic, hemiplegics, permanently and totally disabled, must use a wheelchair for mobility, or are legally blind, are exempt from real estate taxation if gross annual household income does not exceed the adjusted maximum allowed. Check with local property appraiser to determine if gross annual household income qualifies.
Eligibility: The Veteran must be a resident of the State of Florida to qualify. Certificate of such disability from two licensed doctors from Florida or from the VA or an award letter from the Social Security Administration to the property appraiser is prima facie evidence of entitlement to such exemption.
This exemption is available to honorably discharged Georgia veterans who are considered disabled according to any of several criteria.
In order to qualify, the disabled veteran must own the home and use it as a primary residence. This exemption is extended to the un-remarried surviving spouse or minor children as long as they continue to occupy the home as a residence.
Available to Honorably discharged Georgia veterans considered disabled by any of these criteria:
- VA-rated 100 percent permanent and totally disabled
- VA-rated less than 100 percent disabled but entitled as 100 percent rate due to unemployability
- Entitled to receive a statutory award 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 both eyes *
- Surviving, un-remarried spouses of qualified deceased veterans
- Surviving minor children of qualified deceased veterans
* Central visual acuity of 20/200 or less in the better eye (with corrective glasses) or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends on angular distance no greater than 20 degrees in the better eye.
Any qualifying disabled veteran may be granted an exemption of $60,000 plus an additional sum from paying property taxes for county, municipal, and school purposes.
The additional sum is determined according to an index rate set by the United States Secretary of Veterans Affairs. The amount for 2019 is $85,645. The value of the property in excess of this exemption remains taxable. Check for changes as time marches on.
More details: For more information on tax exemptions, visit dor.georgia.gov, call 404-724-7000, contact your county tax commissioner’s office, or consult a tax professional.
Tax exemptions on real property owned and occupied as a home by a totally disabled Veteran or their widow(er). Tax exemptions on passenger cars when they are owned by totally disabled Veterans and subsidized by the Dept. of Veterans Affairs. This benefit varies by island. Visit your local real property tax office for more information.
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.
Returning Veterans’ Homestead Exemption – The Returning Veterans’ Homestead Exemption provides qualifying veterans a one-time $5,000 reduction to their homes’ equalized assessed value (EAV).
Qualifying veterans who return from active duty in an armed conflict involving the U.S. armed forces can file an application upon their return home to receive this exemption. To apply for this exemption, please contact or visit your local County Assessor’s Office.
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.
Beginning in tax year 2015, a $2,500 homestead exemption is available to a veteran with a service-connected disability of at least 30% but less than 50%; a $5,000 homestead exemption is available to a veteran with a service connected disability of at least 50% but less than 70%; veterans with a service-connected disability of at least 70% are exempt from paying property taxes on their primary residence.
This exemption is available to the unmarried surviving spouse of a service connected veteran provided that the veteran was in receipt of the exemption prior to his/her death. Additionally, beginning in tax year 2015 and thereafter, the unmarried surviving spouse of a service member killed in the line of duty is exempt from paying property taxes on the primary residence.
Once approved, qualifying veterans and surviving spouses must file an annual application by their counties’ deadlines to continue to receive this exemption. To apply for this exemption, please contact or visit your local County Assessor’s Office.
Specially Adapted Housing Tax Exemption – This exemption is allowed on the assessed value of real property for which federal funds have been used for the purchase or construction of specially adapted housing; the exemption is valid for as long as the veteran, the spouse, or the unmarried surviving spouse resides on the property.
Federal and state financial assistance is provided for service-connected disabled veterans for the purpose of acquiring or remodeling suitable dwelling units with special fixtures or moveable facilities made necessary by the veteran’s permanent and total service-connected disabilities as determined by the U.S. Department of Veterans’ Affairs. For further information, please contact your local Veteran Service Officer.
Tax Exemption for Mobile Home – Veterans are exempt from the full amount of the mobile home tax. This exemption applies to the tax levied by each county to the owner of a mobile home that meet all of the following criteria:
- Mobile home must be owned and used exclusively by a disabled veteran;
- spouse or unmarried surviving spouse as their primary residence;
- the disabled veteran must have been awarded the Specially Adapted Housing Grant by the U.S. Department of Veterans Affairs for a primary residence that they owned and resided in prior to purchase of the mobile home;
- and the disabled veteran, spouse or unmarried surviving spouse must be a permanent resident of the State of Illinois on January 1 of the tax year for which the exemption is being claimed.
Contact your county tax assessor’s office or please contact your local Veteran Service Officer for further information.
For a deduction of $24,960 from the assessed value of the property the veteran must have served in the military during any of its wars.
WWII: December 7, 1941 – December 31, 1946
KOREA: June 27, 1950- January 31, 1955
VIETNAM: August 5, 1964 – May 7, 1975
GULF WAR: August 2, 1990- to a future date to be set by law or Presidential Proclamation
Received an HONORABLE discharge.
Received a Service Connected Disability Rating of at least 10% (evidenced by an award of compensation by the United States Department of Veterans Affairs).
For a deduction of $14,000 from the assessed value of the property the veteran must have served in the military for at least 90 days, received an HONORABLE discharge, have either a TOTAL service connected disability, OR be at least sixty two (62) years old AND have a service connected disability rating of at least 10% (evidenced by an award of compensation by the United States Department of Veterans Affairs).
Note: to receive this deduction the assessed value of the property must not exceed $200,000.
For a deduction of property tax for property conveyed to the veteran at no cost to the veteran by an organization that is exempt from income taxation under the federal Internal Revenue Code:
If this deduction is used the veteran cannot claim deductions under section 13 or 14 of IC 6-1.1-12
The veteran must have served in the military for at least 90 days.
Received an HONORABLE discharge.
Receive a service connected disability rating of at least 50%
Deductions under this section are determined as follows;
- If the veteran is Totally disabled (100%) then the deduction is equal to 100% of the assessed value
- If the veteran is 90% Service Connected disabled then the deduction is equal to 90% of the assessed value
- If the veteran is 80% Service Connected disabled then the deduction is equal to 80% of the assessed value
- If the veteran is 70% Service Connected disabled then the deduction is equal to 70% of the assessed value
- If the veteran is 60% Service Connected disabled then the deduction is equal to 60% of the assessed value
- If the veteran is 50% Service Connected disabled then the deduction is equal to 50% of the assessed value
This benefit reduces a veteran’s assessed home value for property tax purposes by $1,852. In order to qualify, a service member must have served on active duty during a period of war or for a minimum of 18 months during peacetime.
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.
In Kentucky, homeowners who are at least 65 years of age or who have been classified as totally disabled and meet other requirements are eligible to receive a homestead exemption. This exemption is applied against the assessed value of their home and their property tax liability is computed on the assessment remaining after deducting the exemption amount.
Application Based on Age
An application to receive the homestead exemption is filed with the property valuation administrator of the county in which the property is located. If the application is based upon the age of the homeowner, the property owner can provide proof of their age by presenting a birth certificate, driver’s license, passport or other approved documentation.
Application Based on Disability
If the application is based on the disability of the homeowner, then the homeowner must have been classified as totally disabled under a program authorized or administered by an agency of the United States government or any retirement system located within or outside of Kentucky.
The homeowner must have been receiving payments pursuant to his or her disability for the entire assessment period.
The homeowner must apply annually to continue to receive the exemption based on total disability unless:
They are a veteran of the United States Armed Forces and have a service connected disability;
They have been determined to be totally and permanently disabled under the rules of the Social Security Administration; or
They have been determined to be totally and permanently disabled under the rules of the Kentucky Retirement Systems.
The value of the homestead exemption for the 2019-2020 assessment years is $39,300. This amount is deducted from the assessed value of the applicant’s home and property taxes are computed based upon the remaining assessment. For example, if the applicant’s residence is assessed at a value of $200,000, property taxes would be computed on $160,700 (200,000 – 39,300). The amount of the homestead exemption is recalculated every two years to adjust for inflation. The next adjustment will be effective for the 2021 and 2022 assessment years.
Disabled Veterans Homestead Exemption – In addition to the homestead exemption authorized under the provisions of Article VII, Section 20 of this constitution, which applies to the first $7,500 of the assessed valuation of property, the next $7,500 of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected disability rating of 100% unemployability or totally disabled by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation.
The surviving spouse of a deceased veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran.
Louisiana Department of Veteran Affairs – Tax Exemption Page
f property eligible for the exemption provided for in this Paragraph has an assessed value in excess of $15,000, ad valorem property taxes shall apply to the assessment in excess of $15,000.
Veteran Exemption – A veteran who served during a recognized war period and is 62 years or older; or, is receiving 100% disability as a Veteran; or, became 100% disabled while serving, is eligible for $6,000.
Paraplegic Veteran – A veteran who received a federal grant for a specially adapted housing unit may receive $50,000.
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 exemption 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.
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).
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.
Clause 22D is for surviving spouses (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:
- Has been determined by the VA to be permanently and totally disabled as a result of military service and entitled to veterans benefits at the 100 percent rate.
- Has a certificate from the VA, or its successors, certifying that he or she is receiving or has received pecuniary assistance due to disability for specially adapted housing.
- Has been rated by the VA as individually unemployable.
The un-remarried surviving spouse of the disabled veteran is eligible for the exemption based upon the eligibility of their spouse; therefore the spouse must also be a Michigan resident. The exemption will continue only as long as the surviving spouse remains un-remarried.
Interestingly enough the Michigan Treasury hosts a video by the State Tax Commission that gives a great overview and citation of law. Check it out here.
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.
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 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.
To qualify for MDV, you must:
Own or currently be under a contract to purchase a home
Live in the home as your primary residence for at least seven months of the year
Have a letter from the U.S. Department of Veterans Affairs (VA) showing your current disability status is 100% for a service-connected disability
Have a 2018 Federal Adjusted Gross Income (FAGI)—excluding capital income or loss—below the threshold
Single – $54,067
Married or Head of Household – $62,385
Unmarried Surviving Spouse – $47,136
A surviving spouse must also have a letter from the VA showing their deceased spouse
Died in active duty, or
Died from a disability related to service and was rated 100% disability at the time of their death
If you are a new Montana resident, include a copy of your 2018 federal income tax return with your completed application.
If you are married, include your spouse’s income in your FAGI regardless of whether they are a co-owner of the home.
If your only income is from social security, veterans’ benefits and/or other nontaxable sources, include a copy of your social security statement and other income documentation with your completed application.
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
It applies to residents who have served in the Armed Forces of the United States in any of the following branches: Army, Navy, Marines, Air Force, Coast Guard, The National Guard, or Reserves, while on active duty, and the Merchant Marine during time of war or national emergency
The Disabled Veteran’s Exemption is provided for veterans who have a permanent service-connected disability of at least 60%. The amount of exemption is dependent upon the degree of disability incurred.
Certain wartime veterans, their wives or widows may be eligible for a property tax credit of $51 ($100 if both are eligible veterans). Cities/towns may vote to adopt a higher tax credit of up to $750.
A person shall qualify for the all veterans’ tax credit if the person is a resident of this state who served not less than 90 days on active service in the armed forces of the United States and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident, provided that Title 10 training for active duty by a member of a national guard or reserve
The widow of a veteran who was killed while on active duty in the military may be eligible for a tax credit of between $700 and $4000 on real estate or personal property
There is a $701 tax credit on real estate occupied as principal place of abode by a permanently and totally disabled service-connected veteran, double amputee or paraplegic or un remarried surviving spouse. Cities and towns may vote to adopt a higher tax credit of up to $4000
A permanently and totally disabled veteran who is blind, paraplegic or a double amputee as a result of service connection and who owns a specially adapted homestead acquired with the assistance of the U.S. Department of Veterans Affairs, or with proceeds from the sale of any previous homestead acquired with the assistance of the U.S. Department of Veterans Affairs, shall be exempt from all taxation on the homestead. The veteran’s surviving spouse shall also be exempt from all taxation on the homestead.
If you are an honorably discharged veteran who was 100% permanently disabled during active wartime service, you may qualify for an annual property tax exemption.
The enactment of Public Law 2017, chapter 367 on January 16, 2018, amended the wartime service criteria for the 100% Disabled Veteran Property Tax Exemption. Veterans are no longer required to serve a minimum period of time in a foreign country, waters, or airspace. The veteran’s disability must have occurred while on active duty during one of the wartime service periods defined by the New Jersey Legislature.
If you are a surviving spouse or civil union/domestic partner, you also may qualify.
Any veteran who has been rated 100 percent “Permanent & Total” disabled by the U.S. Department of Veterans Affairs (VA), , and is a legal resident of New Mexico, qualifies for a complete property tax waiver on their primary residence.
There are three different property tax exemptions available to Veterans who have served in the United States Armed Forces. The exemption applies to county, city, town, and village taxes. Exemptions may apply to school district taxes.
Veterans can receive one of the three following exemptions:
- Alternative Veterans’ Exemption
Available only on residential property of a Veteran who has served during a designated time of war or received an expeditionary medal
Currently available in over 95 percent of the county, city, town, and village taxing jurisdictions across the state. The remainder of these jurisdictions may choose to offer this exemption in the future.
Veteran applicants should check with the assessor or clerk in the municipalities in which they reside to see whether the Alternative Veterans’ Exemption is offered.
Extra tax reductions available for combat and United States Department of Veterans Affairs service-connected disabilities.
May be available for school district taxes. School districts must elect to offer the exemption.
- Cold War Veterans’ Exemption
Available only on residential property of a Veteran who served during the Cold War period.
Counties, cities, towns, and villages have the option to offer this exemption to qualified Veterans.
Extra tax reductions available for United States Department of Veterans Affairs service-connected disabilities.
Check with your assessor or clerk to see whether the Cold war Veterans’ exemption is offered.
The property owner must be a veteran of any branch of the US Armed Forces with an honorable discharge AND
The property owner must have a permanent & total service connected disability of 100% OR
Rated Permanently Individually Unemployable by the US Department of Veteran Affairs OR
The property owner must be in receipt of Dependents Indemnity Compensation (Survivors Pension) as a surviving spouse.
The disabled veteran homestead exemption is the first $45,000 of your assessed real property value. Co-owners who are not spouses and who are individually eligible for the benefit will receive the total exemption of $90,000
A disabled veteran of the United States armed forces with an armed forces service-connected disability of 50% or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the un-remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person’s homestead equal to the percentage of the disabled veteran’s disability compensation rating for service-connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption.
Exemption should be at the highest percentage veteran is compensated. If veteran is compensated higher than the combined rating the exemption should be at a higher rate. Example: if combined rating is between 50 and 90 but the veteran is compensated at 100% due to Individual Un-employability. The Veteran’s exemption should be at 100%
The Homestead Exemption provides qualified disabled veterans, or a surviving spouse, a reduction in property taxes on the dwelling that is that individual’s principal place of residence and up to one acre of land of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $50,000 of the market value.
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 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.