A disabled veteran in Denton County can qualify for one of two very different property tax breaks. Veterans rated 100% disabled by the VA, or determined individually unemployable, pay no property tax at all on their primary residence. Veterans with ratings from 10% through 90% receive a flat-dollar reduction between $5,000 and $12,000 off the assessed value of one property they own. Both are claimed through the Denton Central Appraisal District on the same form.
Full Exemption for 100% Disabled Veterans
Veterans with a 100% VA disability compensation rating, or a VA determination of individual unemployability, owe zero property tax on their residence homestead. The exemption covers the full appraised value and applies to every taxing unit that bills the property, including the school district, the county, the city, and any special districts.1State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran On a $400,000 home in Denton County, that typically works out to $8,000 or more in annual savings.
The exemption is limited to the veteran’s primary residence. Second homes, rental properties, and vacant land do not qualify.2Texas Comptroller of Public Accounts. 100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions The veteran must own the home and live in it.
If your 100% rating comes through partway through the year, or you buy a new home mid-year, the exemption begins on the date you qualify rather than waiting for the next tax year. You owe tax only for the portion of the year before qualifying.2Texas Comptroller of Public Accounts. 100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions File as soon as you qualify so the appraisal district applies it to the correct year. The reverse works the same way: if the rating ends or you move out mid-year, tax becomes due for the remainder of the year.
Partial Exemption for Ratings of 10% to 90%
Veterans with a service-connected VA rating below 100% get a flat-dollar reduction to the taxable value of one property they own. The tier depends on the rating:
- 10% to 29%: $5,000 off the assessed value
- 30% to 49%: $7,500 off the assessed value
- 50% to 69%: $10,000 off the assessed value
- 70% or higher: $12,000 off the assessed value
The disability must be service-connected and certified by the VA or the branch of service where the veteran served.3State of Texas. Texas Tax Code 11.22 – Disabled Veterans Unlike the 100% exemption, this partial version can be applied to any one property the veteran owns. It does not have to be a homestead.
These amounts have not changed in decades and are modest on their own. A $12,000 reduction on a $400,000 home saves roughly $250 to $350 per year, depending on the combined tax rate. The real value comes from stacking.
Stacking With the General Homestead Exemption
A partially disabled veteran who lives in the property should also file for the standard residence homestead exemption. School districts must give $140,000 off every qualified residence homestead, and local taxing units can adopt an additional exemption of up to 20% of appraised value.4Texas Comptroller of Public Accounts. Property Tax Exemptions These apply on top of the partial disabled veteran reduction. A veteran rated 70% can get both the $12,000 and the $140,000 on the same home. Both are claimed on the same application, so you file for both at once.
Donated Homes Get a Percentage Instead
A separate rule covers veterans living in a home donated by a 501(c)(3) charitable organization, or purchased from one for no more than half the fair market value using a mix of cash and mortgage. In that case, the exemption equals the veteran’s disability rating percentage rather than the flat-dollar tier.5State of Texas. Texas Tax Code 11.132 – Donated Residence Homestead of Partially Disabled Veteran A veteran rated 60% would have 60% of the appraised value exempt. On a $350,000 home, that shelters $210,000 rather than the $10,000 the flat-dollar tier would give.
Surviving Spouse Benefits
Property tax relief extends to surviving spouses in three scenarios, each with a no-remarriage requirement.
If a 100% disabled veteran was receiving the total exemption at the time of death, the surviving spouse continues receiving the same exemption on the same home so long as the spouse does not remarry and still lives there.1State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran Remarriage at any point permanently ends the benefit.2Texas Comptroller of Public Accounts. 100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions If the spouse moves, the exemption is portable but caps at the dollar amount of the last exemption on the old homestead. If the old home was appraised at $300,000 and fully exempt, the spouse carries a $300,000 exemption to a new home; a $450,000 replacement leaves $150,000 taxable.
Surviving spouses of service members killed or fatally injured in the line of duty are entitled to a total exemption on their residence homestead under a separate provision. The service member does not need to have had a VA disability rating.
Spouses of partially disabled veterans who received the flat-dollar exemption may continue receiving that same exemption after the veteran’s death, subject to the same remarriage rule.3State of Texas. Texas Tax Code 11.22 – Disabled Veterans Spouses of veterans whose donated homes were exempt keep that benefit under similar conditions.5State of Texas. Texas Tax Code 11.132 – Donated Residence Homestead of Partially Disabled Veteran
How to File With the Denton Central Appraisal District
Every disabled veteran exemption in Denton County is filed on Form 50-114, the Residence Homestead Exemption Application.6Texas Comptroller of Public Accounts. Form 50-114 – Residence Homestead Exemption Application The form has checkboxes for each exemption type, so a single submission can cover both the disabled veteran exemption and the general homestead exemption.
Before starting, pull together:
- A current-dated VA disability letter showing your rating and confirming it is service-connected. Older letters may be rejected.
- A Texas driver’s license or state ID with an address matching the property. Active-duty service members with a different address on their license can request a waiver on the form.6Texas Comptroller of Public Accounts. Form 50-114 – Residence Homestead Exemption Application
- Your property account number from the annual appraisal notice or tax statement. Not strictly required but speeds processing.
File in person or by mail with the Denton Central Appraisal District at 3911 Morse Street, Denton, TX 76208, or use the online portal at dentoncad.com to upload the form and documents.7Denton Central Appraisal District. Denton Central Appraisal District Forms
Once approved, the exemption stays in place. There is no annual renewal. The appraisal district may check eligibility on its own, but you only need to notify them if something changes, such as a move, a change in ownership, or a change in disability rating.
Deadlines and Late Filing
The standard deadline for any homestead exemption in Texas is April 30 of the tax year.4Texas Comptroller of Public Accounts. Property Tax Exemptions Filing by then puts the exemption on that year’s tax bill.
Missing April 30 does not cost you the exemption. Disabled veterans get a five-year late-filing window. Applications for the 100% exemption, the donated-homestead exemption, and the 10% to 90% partial exemption can be filed up to five years after the delinquency date for the taxes on that property.8State of Texas. Texas Tax Code 11.439 – Late Application for Disabled Veteran Exemption The delinquency date is typically February 1 of the year after the tax year, so you effectively have about six years to claim retroactively. That is more generous than the two-year late-filing window for the general homestead exemption.9State of Texas. Texas Tax Code 11.431 – Late Application for Residence Homestead Exemption When a late application is approved, the appraisal district corrects the records for the applicable years and refunds any overpayment.
If Your Application Is Denied
A denied exemption is a valid ground for protest to the Appraisal Review Board, an independent panel that hears disputes between property owners and the appraisal district. File a Notice of Protest with the Denton Central Appraisal District by May 15 or within 30 days after the denial notice, whichever is later. Bring your current VA disability letter and any correspondence from the district to the hearing. If the board rules against you, further appeal is available through district court.