Two different statutes, two different rules, and homeowners mix them up constantly. Here is exactly which one applies to you, cited by number, plus the surviving-spouse rules, the documents HCAD needs, and the extended late-filing window.
Check your home FREE →Texas gives disabled veterans more property tax relief than almost any other group — but it does it through several different, specifically-worded statutes, not one simple rule. Getting the wrong one costs real money: a veteran who is 100% disabled but files the wrong form, or a veteran with a partial rating who assumes it only applies to a homestead, can leave an exemption on the table. This page walks through each provision by its statute number, in plain terms.
Last updated: July 26, 2026 · Harris County, Texas.
Tax Code §11.131 is the strongest exemption on the books. A veteran awarded 100% disability compensation for a service-connected disability, or with a rating of 100% disabled or individual unemployability, as determined by the U.S. Department of Veterans Affairs, gets a total exemption — the entire appraised value of their residence homestead, not a portion of it. There is no dollar cap because the whole value is off the table.
This exemption applies only to the veteran's residence homestead — one property, the one they actually live in. It is filed on Form 50-114, the same state form used for the general homestead exemption; HCAD processes it through its own Form 11.13, which is explicitly labeled for this purpose ("Use when applying for 100% disabled veterans exemption on residence homestead").
If a veteran's disability rating is below 100%, Tax Code §11.22 applies instead — a completely different, older statute with a completely different structure. Instead of exempting the whole value of a homestead, it exempts a fixed dollar amount, tied to the VA disability rating:
| VA disability rating | Exemption amount |
|---|---|
| 10% – 29% | $5,000 |
| 30% – 49% | $7,500 |
| 50% – 69% | $10,000 |
| 70% – 100% | $12,000 |
A veteran age 65 or older with at least a 10% rating, or who is totally blind in one or both eyes, or who has lost use of one or more limbs, also qualifies for the $12,000 exemption regardless of the general schedule above (§11.22(b)).
The application is Form 50-135, Disabled Veteran's or Survivor's Exemption Application. HCAD's own version of this form is labeled "Form 11.22" and its own forms page explicitly warns: do not use Form 11.22 for the 100% Disabled Veteran Homestead Exemption — use Form 11.13 instead. Filing the wrong one is a common, avoidable mistake.
Tax Code §11.132 covers a narrower situation: a disabled veteran with a rating below 100% whose residence homestead was donated by a charitable organization — either at no cost, or for a payment (cash, mortgage, or both) that totals no more than 50% of the home's good-faith market value at the time of the donation. In that case, the veteran gets an exemption equal to a percentage of the home's appraised value matching their disability rating (for example, a 40%-rated veteran in a donated home gets 40% of the value exempted). This is filed on Form 50-114.
Tax Code §11.133 is broader than an ordinary veteran's-spouse provision. It gives the surviving spouse of a member of the U.S. armed services killed or fatally injured in the line of duty a total property tax exemption on their residence homestead — regardless of what disability rating, if any, the service member held — as long as the surviving spouse has not remarried since the death. This is filed on Form 50-114.
Separately, and worth not confusing with §11.133: a surviving spouse of someone who died while on active duty (not necessarily killed in the line of duty) can qualify for a $5,000 exemption under §11.22(d) instead, applicable to any one property — a smaller, narrower benefit than §11.133's total exemption.
Tax Code §11.134 extends the same kind of total homestead exemption to the surviving spouse of certain first responders — not military service members — killed or fatally injured in the line of duty, again as long as the spouse has not remarried. This is a separate statute from the veteran provisions above, but works the same way and is filed on Form 50-114.
Beyond §11.131, §11.133, and §11.134, the disabled-veteran statute §11.22 has its own internal surviving-spouse and child rules:
Every one of these exemptions hinges on proving the disability rating (or, for the killed-in-the-line-of-duty provisions, proving the circumstances of death). HCAD needs an award letter from the U.S. Department of Veterans Affairs, or from the branch of service in which the veteran served, that shows the veteran's certified disability rating. The Texas Comptroller's own published guidance is direct on one point that trips people up: a driver's license or state ID is NOT acceptable proof of the disability rating, even though one is required elsewhere in the application process. Bring the actual VA award letter.
HCAD's own forms page lists Form 11.22 (the disabled veteran's or survivor's exemption) as filable online through its seamlessdocs system, alongside the general homestead Form 11.13. It is not a mail-only form — you can complete and submit it electronically.
Tax Code §11.439 gives disabled veterans significantly more time than the ordinary April 30 exemption deadline:
If a late application is approved after that year's appraisal roll was already finalized, HCAD notifies the Tax Office, which corrects the tax roll and refunds any tax, penalty, and interest already paid on the now-exempt portion.
| What you need | Where |
|---|---|
| 100% total exemption (§11.131) — Form 50-114 / HCAD Form 11.13 | hcad.seamlessdocs.com/f/Form11_13 |
| Partial exemption (§11.22) — Form 50-135 / HCAD Form 11.22 | hcad.seamlessdocs.com — Form 11.22 |
| Mail or drop off any exemption form | Harris Central Appraisal District, 13013 Northwest Freeway, Houston, TX 77040-6305 |
| Questions on eligibility, ratings documentation | HCAD Telephone Information Center — (713) 957-7800, 8:00–5:00 Monday–Friday |
| Check whether the exemption is on your account | search.hcad.org |
| File the general homestead exemption first, if you have not | Our free homestead exemption guide |
| State forms and rules in the state's own words | Form 50-135 (PDF) · Form 50-114 (PDF) · Comptroller — Disabled Veteran FAQ |
No — §11.131 covers both: a 100% disability rating and an individual-unemployability rating are treated the same way, both qualifying for the total homestead exemption.
Since §11.131 already exempts the entire value of your homestead, there is nothing left for a partial exemption to reduce on that same property. A 100%-rated veteran who owns a second property could still consider whether §11.22 applies there, but the two are not typically stacked on the same home.
If your rating moves you into a different §11.22 dollar tier, or if you newly reach 100%/individual unemployability and should move to §11.131, notify HCAD and file the correct updated form — the exemption amount is tied to your current certified rating.
No — the §11.131 total exemption and the general homestead exemption both apply to the same homestead, and §11.131 simply exempts everything the general exemption did not already cover. If you have not filed the general homestead exemption at all, see our homestead exemption guide and file both.
You can protest a denied exemption the same way you would protest a value, generally by the usual protest deadline or within a reasonable time of the denial notice — bring your VA award letter and any other documentation HCAD requested. Contact HCAD directly about the specific denial reason.
Last updated: July 26, 2026. Sources: Texas Comptroller of Public Accounts, Disabled Veteran and Surviving Spouse Exemptions FAQ, Property Tax Exemptions, Form 50-135 and Form 50-114; Harris Central Appraisal District, All Forms; Texas Tax Code §11.131, §11.22, §11.132, §11.133, §11.134 and §11.439. This page is general information for Harris County homeowners, not legal or tax advice. Dollar amounts and deadlines can change — verify with HCAD or the Comptroller before you file.