Q & A | Can a disabled veteran pay zero taxes on their homestead?

Q: Can a disabled veteran pay zero taxes on their homestead?

A: Yes, the Texas Tax Code contains the following statute:

Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN. (a) In this section:
(1) “Disabled veteran” has the meaning assigned by Section 11.22.
(2) “Residence homestead” has the meaning assigned by Section 11.13.
(3) “Surviving spouse” means the individual who was married to a disabled veteran at the time of the veteran’s death.
(b) A disabled veteran who receives from the United States Department of Veterans Affairs or its successor 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability is entitled to an exemption from taxation of the total appraised value of the veteran’s residence homestead.