Veteran Property Tax Exemptions in Every State (2026)
Property tax exemptions for disabled veterans and surviving spouses in each state.
| State | Veteran exemptions |
|---|---|
| Alabama | Alabama's homestead rules cover veterans through the disability exemptions: a veteran determined permanently and totally disabled by the U.S. Department of Veterans Affairs who qualifies for a homestead exemption under § 40-9-19(d) or § 40-9-21 (the total exemption from all ad valorem taxes on the principal residence for permanently and totally disabled owners, with no income limit). Effective October 1, 2026, such a veteran does not have to reclaim or annually verify the exemption after first qualifying; the release ends when the veteran dies or establishes a new homestead. Code of Ala. §§ 40-7-2.1, 40-9-21.1, as amended by HB155 (2026 Regular Session); Alabama Department of Revenue, Homestead Exemptions |
| Arizona | The primary residence of an Arizona resident veteran with a 100% service-connected disability rating, or rated totally disabled based on individual unemployability, is fully exempt from property tax (a spouse's co-ownership does not affect this). Other disabled veterans (service-connected below 100%, or nonservice-connected) receive an exemption of $4,188 multiplied by the VA disability percentage. A surviving spouse of a veteran who qualified for the full exemption has a fully exempt primary residence; a surviving spouse of a partially exempt veteran gets $4,188 times the veteran's disability percentage. Only one exemption may be claimed. A.R.S. § 42-11111(C), (D), (F), (G) |
| Arkansas | Ark. Code Ann. § 26-3-306 exempts from taxation property owned by a qualified disabled veteran, and the exemption also covers surviving spouses and minor dependent children of disabled veterans. For the homestead freeze, 'disabled' includes a veteran who is permanently and totally disabled under 38 C.F.R. Part IV. Arkansas DFA Assessment Coordination Division, Frequently Asked Questions (ch. 8 Q2, ch. 9 Q2); Ark. Code Ann. § 26-3-306 as amended by HB1809 (2025) |
| California | The disabled veterans' exemption applies to the principal residence of a veteran rated 100% disabled or compensated at the 100% rate due to unemployability, blind in both eyes, or who has lost the use of two or more limbs, and in qualifying cases to an unmarried surviving spouse (for example, when the veteran died from a service-connected injury or disease). For the January 1, 2026 lien date, the basic exemption is $180,671 and the low-income exemption is $271,009, with a household income limit of $81,131 for the low-income exemption; amounts are adjusted annually for inflation. File Form BOE-261-G with the county assessor. The basic exemption is a one-time filing; the low-income exemption requires an annual filing (full amount if filed January 1 to February 15, 90% if filed by December 10, 85% after). An initial claim filed within 90 days of the qualifying event, or by the next January 1 if later, receives 100%. California State Board of Equalization, Disabled Veterans' Exemption; BOE Letter to Assessors No. 2025/014 (May 21, 2025); Rev. & Tax. Code § 205.5 |
| Colorado | Qualifying veterans with a disability may claim the homestead exemption of 50% of the first $200,000 of actual value of their owner-occupied primary residence, and surviving spouses receiving dependency and indemnity compensation are also covered. Since a 2023 law (SB23-036, effective in part January 1, 2024), the veteran applies to the county tax assessor (instead of the Division of Veterans Affairs) with documentary evidence from the U.S. Department of Veterans Affairs of qualifying veteran-with-a-disability status. Colo. Const. art. X, § 3.5; SB23-036 (2023 Colo. Sess. Laws ch. 345) |
| Connecticut | Towns must fully exempt the primary dwelling (or a motor vehicle) of each veteran with a 100% permanent and total (P&T) disability rating, beginning with the 2024 assessment year; from the 2025 assessment year a town may cap this at the median assessed value of homes in the town. Veterans with a VA disability rating of at least 10%, or federal compensation for loss of an arm or leg, receive a basic exemption from $2,000 (10% rating) to $3,500 (75% or more, or age 65+), an extra $5,000 or $10,000 for specified severe service-connected disabilities, plus an income-based amount. Wartime veterans and 30-year retirees receive a $1,000 basic exemption plus an income-based exemption. Surviving spouses may generally claim the deceased veteran's disability-based exemption, and other exemptions cover surviving spouses, minor children and parents. Statutory amounts must be increased by towns after a revaluation that raises the grand list. Connecticut General Assembly, OLR Report 2026-R-0027, Mandatory Property Tax Relief for Homeowners (Feb. 3, 2026); CGS §§ 12-81(19)-(26), 12-81(83), 12-81g |
| District of Columbia | Disabled Veterans' Homestead Deduction (effective October 1, 2022): reduces assessed value by $445,000 for a veteran rated by the U.S. Department of Veterans Affairs as having a total and permanent service-incurred or service-aggravated disability, or paid at the 100% rate due to unemployability. The veteran must occupy the home as a principal residence, be domiciled in DC, own at least 50% per the deed, and the property may have no more than five units (cooperatives do not qualify). Household federal AGI for 2024 must be less than $163,500 for tax year 2026. It cannot be combined with the Homestead Deduction, Senior/Disabled Tax Relief or the Assessment Cap Credit. Apply online through the Mayor's Office of Veterans Affairs (202-724-5454). DC Office of Tax and Revenue, Other Credits and Deductions; Real Property Tax Reliefs, Credits and Deductions |
| Florida | Florida-resident veterans honorably discharged with a service-related total and permanent disability may receive a total exemption on their homestead (a similar exemption applies to disabled veterans confined to wheelchairs); a surviving spouse may carry over the exemption in some cases. An honorably discharged Florida-resident ex-servicemember disabled 10% or more (wartime misfortune or service) may get a $5,000 reduction in assessed value, on any property. Veterans 65 or older who are partially or totally permanently disabled may receive a discount on homestead assessed value equal to their VA service-connected disability percentage, which carries over to an unremarried surviving spouse who lives there. Service members deployed outside the continental U.S., Alaska and Hawaii in designated operations may receive a partial exemption (Form DR-501M). Veterans may apply before receiving VA documentation; the exemption is effective from the original application date. Florida Department of Revenue, PT-109 Property Tax Benefits for Active Duty Military and Veterans (R. 08/24); ss. 196.081, 196.082, 196.091, 196.173, 196.24, F.S. |
| Georgia | Disabled veterans may exempt the greater of $32,500 or the amount set under federal law (38 U.S.C. § 2102), listed by the Department of Revenue as $121,812 for 2025; value above the exemption stays taxable. It continues for an unremarried surviving spouse or minor children who keep living in the home. The surviving spouse of a service member killed in a war or armed conflict receives $60,000 plus an inflation-indexed amount ($121,812 for 2025), ending on remarriage. Georgia Department of Revenue, Property Tax Homestead Exemptions; O.C.G.A. § 48-5-52.1 |
| Idaho | Veterans recognized as 100% service-connected disabled, or receiving 100% VA compensation for individual unemployability, may have property taxes on their Idaho primary residence and up to one acre reduced by as much as $1,500. The rating must be in effect on January 1, the home must have a current homeowner's exemption, and there is no income limit. Apply by April 15 online or with the county assessor, with a current VA letter. Most veterans must reapply each year; those with a documented permanent and total disability renew automatically. Idaho State Tax Commission, Veterans with disabilities can apply for property tax benefit (Mar. 25, 2026); 100% Service-Connected Disabled Veterans Benefit |
| Illinois | Standard Homestead Exemption for Veterans with Disabilities: for a veteran with a service-connected disability who owns or leases a single-family primary residence, the EAV reduction is $2,500 for a 30% to under 50% rating, $5,000 for 50% to under 70%, and the first $250,000 of EAV is exempt at 70% or more; for tax years 2024 and later, WWII veterans are exempt regardless of disability level. An eligible unremarried surviving spouse can keep or transfer the exemption under certain conditions (Form PTAX-342). Returning Veterans' Homestead Exemption: a $5,000 EAV reduction for the year a veteran returns from active duty in an armed conflict and the following year. Specially adapted housing bought or built with federal funds for a disabled veteran: up to a $100,000 reduction in assessed value while the veteran, spouse or unmarried surviving spouse lives there. These veteran exemptions cannot be combined with the persons-with-disabilities exemption in the same year. Illinois Department of Revenue, Property Tax Relief (homestead exemptions) |
| Indiana | 100% disabled veterans deduction (Ind. Code § 6-1.1-12-14, as amended by HEA 1210-2026): beginning with the 2026 assessment date (2026 Pay 2027), a veteran with at least 90 days of service, honorable discharge and a total disability (VA pension certificate or award, or IDVA certificate) who has lived in Indiana at least one year may deduct 100% of the assessed value of the home used as the principal residence, with no assessed-value cap; an unremarried surviving spouse may keep it. Credits: $350 for wartime veterans honorably discharged with a service-connected disability of at least 10%, and $250 for veterans 62 or older with a disability of at least 10% and at least 90 days of service; surviving spouses may qualify. A veteran receiving the 100% deduction cannot also receive these credits. For 2026 Pay 2027, veterans who had the former $14,000 deduction are moved to the $250 credit unless they file for the new 100% deduction. Indiana DLGF, Frequently Asked Questions: 2026 Legislative Update - Veterans Deductions and Credits (June 17, 2026) |
| Iowa | Disabled Veteran Homestead Tax Credit: a credit equal to the entire tax levied on the homestead for a veteran (or former National Guard member meeting Iowa service requirements) with a permanent service-connected disability rating of 100%, or a permanent and total disability rating based on individual unemployability paid at the 100% rate, and for a surviving spouse or child receiving dependency and indemnity compensation (DIC). It continues for an unremarried surviving spouse and children who inherit the home. File Form 54-049 with the Homestead Tax Exemption form, a DD-214 and a VA benefits letter issued within 12 months, with the city or county assessor by July 1; no annual reapplication is needed. For applications on or after July 1, 2026, the credit is calculated on a homestead limited to one-half acre without appurtenances. A veteran claiming it may not claim the military service tax exemption in the same year. Iowa Department of Revenue, Disabled Veteran Homestead Property Tax Credit application and instructions, Form 54-049 (07/14/2026); Iowa Code § 425.1(2)(b) |
| Kansas | Disabled veterans with a service-connected disability evaluation of 50% or more may claim the Homestead Refund (K-40H, up to $700, household income $43,389 or less for 2025) or the Senior and Disabled Veteran Refund (K-40SVR, household income no more than $58,041 for 2025), which also covers a surviving spouse of a disabled veteran. These are refunds of property tax paid on a Kansas home the veteran owns and occupies. Kansas Department of Revenue, 2025 Homestead claim booklet |
| Maine | Through the April 1, 2026 tax year, Maine exempts up to $6,000 of just value for a resident veteran who served in a recognized war period (or received an expeditionary medal) and is age 62 or older or receives federal compensation for total disability; up to $7,000 for veterans of World War I or earlier; up to $6,000 for an unremarried surviving spouse, minor child or qualifying parent; and up to $50,000 for a specially adapted housing unit for a veteran who received a federal grant for it (or the unremarried surviving spouse). Apply in writing with proof by April 1 of the first year requested. For tax years beginning on or after April 1, 2027, these exemptions are discontinued and replaced by homestead add-ons: $5,000 (under 62, under 60% rating or no rating), $6,000 (62 or older), $7,000 (World War I or earlier service), and for VA ratings of 60% or more, up to $10,000 (60%), $20,000 (70%), $30,000 (80%), $40,000 (90%) or $50,000 (100%), or $50,000 with a specially adapted housing grant; unremarried surviving spouses, minor children or parents may receive what the veteran would have received. 36 M.R.S. §§ 653, 683-A |
| Maryland | A veteran whose disability the VA has determined is 100% service-connected, permanently and totally disabling is exempt on the dwelling that is the veteran's principal residence and that the veteran owns; an Attorney General's opinion allows approval at a lower rating if the VA finds the veteran permanently unemployable. A qualifying surviving spouse may keep the exemption and, on a later-acquired dwelling, receive an exemption equal to the one on the preceding dwelling. Maryland also provides a complete exemption for disabled active-duty service members, with yearly certification. Apply to the local SDAT assessment office for the county where the property is located. Maryland SDAT, Real Property Exemptions; Md. Code, Tax-Property § 7-208 |
| Massachusetts | Veterans' property tax exemptions are available where the city or town has accepted them, and some municipalities may double the exemption or tie it to inflation under the HERO Act. Tiers include $400 (service-connected disability of 10% or more, Purple Heart recipients, Gold Star parents), $750 (certain decorations, loss of one foot, hand or eye, former prisoners of war), $1,000 (100% service-connected disability), $1,250 (loss of both feet, hands or eyes) and $1,500 (total disability requiring specially adapted housing), with surviving spouses covered at each tier and a full exemption for paraplegic veterans, veterans 100% disabled by service-connected blindness, and certain surviving spouses and parents. The veteran must live in the home as of July 1 and meet residency rules; contact local officials for the current amount. Massachusetts Executive Office of Veterans Services, Local Property Tax Exemptions for Veterans |
| Michigan | A Michigan resident veteran's homestead is exempt from the collection of property taxes under the General Property Tax Act if the VA has determined the veteran is permanently and totally disabled from military service and entitled to benefits at the 100% rate, has rated the veteran individually unemployable, or the veteran received VA assistance for specially adapted housing. A surviving spouse continues to qualify (including on a later-acquired homestead held solely in the spouse's name) as long as the spouse does not remarry. Apply to the local assessing officer on the State Tax Commission form, after January 1 and before December 31 of the year claimed; for taxes levied on or after January 1, 2025, the exemption remains in effect without reapplication until rescinded. MCL 211.7b |
| Minnesota | Market Value Exclusion for Veterans with a Disability: $300,000 of market value for a veteran with a 100% permanent and total disability rating, and $150,000 for a 70% or greater service-connected rating. The same tiers apply to a VA-approved primary family caregiver who owns and occupies a homestead by December 31 (if the veteran does not own a homestead). A surviving spouse may receive $300,000 if the veteran was rated 100% P&T, the spouse receives Dependency and Indemnity Compensation, or the veteran died of a service-connected cause in active service, until the spouse remarries or transfers the property; surviving spouses must apply to continue. Apply to the county assessor with a DD214 and VA disability documentation by December 31 for taxes payable the following year. Minnesota Dept. of Revenue, Market Value Exclusion for Veterans with a Disability |
| Mississippi | An applicant classified as having a service-connected, total disability as an American veteran is exempt from all property taxes on the qualifying homestead (the "total exemption" tier). Military members stationed outside Mississippi can qualify for the homestead exemption if they have a Mississippi home, claim Mississippi residency and comply with state law; if married, both spouses must qualify. Mississippi Dept. of Revenue, Homestead Exemption; Miss. Code Ann. §§ 27-33-1 to 27-33-79 |
| Montana | Montana Disabled Veterans (MDV) Program: for veterans rated 100% disabled and unmarried surviving spouses of deceased veterans who were 100% disabled, a reduction of 50, 70, 80 or 100% on the home's market value, depending on home ownership, occupancy, income level and marital status. Montana Dept. of Revenue, Property Tax Help |
| Nebraska | Veterans with a 100% service-connected permanent disability or a 100% individual unemployability rating (effective on or before January 1 of the application year) qualify under category 4V with no income or value limit; VA certification is needed when first applying and in years ending in 0 or 5. Category 4S covers the unremarried surviving spouse (or one who remarries after age 57) of a veteran who died of a service-connected disability, a servicemember whose death on active duty was service-connected or occurred during wartime, or a veteran who received VA compensation for a 100% permanent service-connected disability. Category 5 covers paraplegic or multiple-amputee veterans whose home was substantially contributed to by the VA; category 7 covers veterans with a 100% service-connected temporary disability. Veterans totally disabled by a non-service-connected accident or illness (category 2) are subject to income limits (2026: 100% relief up to $41,600.99 single / $47,700.99 married or closely related). Nebraska Dept. of Revenue, Homestead Exemption Information Guide (Feb. 19, 2026) |
| Nevada | Veterans' exemption: the first $2,000 of assessed valuation, adjusted each fiscal year for CPI increases since July 2003, for a bona fide Nevada resident who served at least 90 consecutive days on active duty in specified periods and was honorably discharged (or is still serving). Disabled veterans' exemption (permanent service-connected disability, honorably discharged): the first $20,000 of assessed valuation for total permanent disability, $15,000 for 80-99% and $10,000 for 60-79%, also CPI-adjusted from July 2003. A veteran may receive only one of the two. The surviving spouse of a disabled veteran qualifies if married to and living with the veteran for the 5 years before death, has not remarried and is a Nevada resident. The exemption can be used in only one county and may instead be applied to vehicle Governmental Services Tax or other personal property tax, or donated to the Gift Account for Veterans' Homes. Apply through the county assessor's office. Nevada Dept. of Taxation, Veterans' Exemptions FAQs; NRS 361.090, 361.091 |
| New Hampshire | Standard veterans' tax credit: $50 of property tax for qualifying resident veterans (generally at least 90 days of active service in a qualifying war or armed conflict, or discharge for a service-connected disability), their spouses and surviving spouses; a city or town may adopt an optional credit of $51 up to $750 (until April 1, 2027) or $51 up to $1,000 (from April 1, 2027) that replaces the standard credit. Service-connected total disability credit: a standard $700 yearly credit on residential property for a veteran the VA certifies as totally and permanently disabled from service, or a double amputee or paraplegic from a service-connected injury, and for a surviving spouse; a city or town may adopt an optional credit of $701 up to $5,000. RSA 72:28, 72:35 |
| New Jersey | 100% Disabled Veteran Property Tax Exemption: an annual property tax exemption on the principal residence of an honorably discharged veteran with active duty service whom the VA certifies as 100% permanently and totally disabled from a service-connected disability, who is a New Jersey resident and owns and occupies the home. A surviving spouse or civil union/domestic partner who has not remarried or entered a new union and who owns and occupies the home may also qualify. File Form D.V.S.S.E. with proofs (DD 214, VA disability certificate, deed, etc.) with the local assessor. A separate $250 Veteran Property Tax Deduction is also offered by municipalities. NJ Division of Taxation, 100% Disabled Veteran Property Tax Exemption |
| New Mexico | Standard veteran exemption: up to $10,000 of the taxable value of property owned by a veteran or unmarried surviving spouse who is a New Mexico resident (certain discharges make a veteran ineligible). Disabled veteran exemption: property owned by a veteran determined under federal law to have a service-connected disability (including property owned jointly or as community property with a spouse) may be exempt if the veteran lives there as a principal residence. Both use the Department of Veterans Services form DVS1. NM Department of Veterans Services, State Benefits |
| New York | Veterans exemptions are local options offered by counties, cities, towns, villages and school districts: the alternative veterans exemption (wartime service or expeditionary medal; RPTL 458-a), the Cold War veterans exemption (RPTL 458-b), and the eligible funds exemption (property bought with pension, bonus or insurance money). For rolls with taxable status dates on or after October 1, 2026, the primary residence of a veteran the VA considers permanently and totally disabled from military service may receive a full exemption from property taxes, special ad valorem levies and special assessments (RPTL 458-a(11)). Veterans must file an initial application with the assessor; the deadline in most communities is March 1. NYS Dept. of Taxation and Finance, Veterans exemptions |
| North Carolina | Disabled Veteran Exclusion: excludes up to the first $45,000 of the appraised value of the permanent residence of a veteran discharged honorably or under honorable conditions who has a total and permanent service-connected disability or received VA benefits for specially adapted housing (38 U.S.C. 2101), disabled as of January 1. There is no age or income limit. It is also available to an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty. File Form NCDVA-9 (completed by a Veterans Service Officer) with the county assessor. NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C |
| North Dakota | Disabled Veteran's Property Tax Credit: for an honorably discharged or retired veteran with a service-connected disability of 50% or greater (or an extra-schedular rating, including individual unemployability, paid at the 100% rate) who lives on and has an ownership interest in the property. It reduces the homestead's taxable value by up to $4,500 at 50%, $5,400 at 60%, $6,300 at 70%, $7,200 at 80%, $8,100 at 90% and $9,000 at 100%. After the veteran's death the spouse is eligible; a spouse receiving VA dependency and indemnity compensation gets 100% of the credit. Two disabled veterans married and living together cannot exceed 100% or $9,000 combined. The credit can move with the veteran to a new homestead, and it is applied automatically for those who qualify. Separate exemptions exist for paraplegic disabled veterans (including an unremarried surviving spouse). North Dakota Office of State Tax Commissioner, Disabled Veteran's Property Tax Credit |
| Ohio | A disabled veteran who has a total disability rating, or a total disability rating for compensation based on individual unemployability, for a service-connected disability receives an enhanced homestead reduction equal to the taxes on $50,000 of the home's true value, as adjusted annually, with no income test. It applies to one homestead and replaces any reduction under § 323.158. The veteran's surviving spouse receives the same reduction until the spouse dies or remarries. The same $50,000 (adjusted) reduction also applies to the surviving spouse of a public service officer killed in the line of duty. Ohio Rev. Code §§ 323.152(A)(2)-(3), 323.151(F) |
| Oklahoma | An honorably discharged head of household certified by the U.S. Department of Veterans Affairs to have a 100% permanent disability sustained through military action or accident or resulting from disease contracted in service (or receiving compensation at the 100% rate), or the surviving spouse, may claim an exemption for the full fair cash value of the homestead (Okla. Const. art. X, § 8E). The applicant must be an Oklahoma resident, own and occupy the home on January 1, have the deed recorded by February 1, and provide a current VA benefits award letter, using form OTC 998 at the county assessor. Oklahoma Tax Commission, Form 998 (tax year 2026), Application for 100% Disabled Veterans Real Property Tax Exemption |
| Oregon | A disabled veteran (or the surviving spouse or registered domestic partner) who owns and lives in the homestead may exempt $27,092 or $32,512 of its assessed value (figures in the January 2026 publication; the amount rises 3% each year). The $27,092 exemption requires VA or armed forces certification of disabilities of 40% or more, or physician certification of 40% or more each year with total gross income in the prior year no more than 185% of the federal poverty guideline; an unremarried surviving spouse or partner may also qualify. The $32,512 exemption requires certification of service-connected disabilities of 40% or more, or a surviving spouse or partner whose veteran died of a service-connected injury or illness or had received at least one year of the larger exemption. The exemption applies first to the home, then to taxable personal property. Oregon Department of Revenue, Disabled Veteran or Surviving Spouse Property Tax Exemption (Jan. 2026), ORS 307.250-307.283 |
| Pennsylvania | Disabled Veterans' Real Estate Tax Exemption: a Pennsylvania resident with an honorable or under-honorable-conditions discharge who served during a period of war (as determined by the VA), and who has a VA-rated 100% permanent service-connected disability, total disability individual unemployability, or service-connected blindness, paraplegia, or loss of two or more limbs, may have the principal dwelling exempted from real estate taxes. The property must be owned solely by the veteran, jointly with a spouse, or by the entireties. Financial need is required: effective January 1, 2025, applicants with annual income of $114,637 or less are presumed to have need; above that, need is shown when allowable monthly expenses exceed monthly household income. Surviving spouses are covered. Apply through the County Director of Veterans Affairs. Pennsylvania Department of Military and Veterans Affairs, Real Estate Tax Exemption |
| Rhode Island | R.I. Gen. Laws § 44-3-4 provides a property tax exemption for qualifying veterans and their unmarried widows or widowers, generally $1,000 of value, but with many town-specific amounts and local options set by ordinance (from a $200 tax credit to tens of thousands of dollars of value). Separate, larger exemptions apply to totally disabled veterans (amounts vary by town), to veterans with a service-connected disability who received specially adapted housing assistance ($10,000 on real property, with town variations), and to prisoners of war. Apply to the local assessor; amounts and deadlines depend on the municipality. R.I. Gen. Laws § 44-3-4 |
| South Carolina | A veteran with a total and permanent service-connected disability (certified by the VA or a local County Service Officer) is exempt on the dwelling home and lot (not more than five acres) owned solely or jointly with a spouse that is the legal residence with 4% approval, and on two private passenger vehicles. An unremarried surviving spouse who lives in and owns the home may apply for the dwelling exemption and one vehicle. Medal of Honor recipients and former prisoners of war (and their surviving spouses for real property) have a dwelling exemption on up to one acre. Apply to SCDOR online through MyDORWAY, by mail on form PT-401I, or in person. SCDOR, Property Tax Exemptions (S.C. Code § 12-37-220(B)(1), (43)) |
| South Dakota | Disabled veteran exemption (SDCL 10-4-40): property owned and occupied by a veteran rated permanently and totally disabled as the result of a service-connected disability, or an unremarried surviving spouse, has the first $200,000 of valuation exempted. Paraplegic veteran exemption (SDCL 10-2-24.10): a home owned and occupied by a paraplegic veteran or a veteran with loss or loss of use of both lower extremities (or an unremarried surviving spouse), specially designed for wheelchair use, is exempt from all property taxes. Both are filed with the county Director of Equalization by November 1 and remain until the property is transferred or sold. South Dakota Department of Revenue, Property Tax Relief Programs (July 2026); Relief Programs |
| Tennessee | Property Tax Relief for disabled veteran homeowners who own and live in the home and have (1) a service-connected disability from paraplegia or permanent paralysis of both legs and lower body, legal blindness, or loss or loss of use of two or more limbs; (2) a 100% permanent total disability from serving as a prisoner of war; or (3) a service-connected permanent and total disability as determined by the VA. Relief is calculated on a maximum market value of $175,000. An unremarried surviving spouse may qualify if the veteran met those requirements, died of a service-connected combat-related cause, or died while deployed in support of combat or peace operations. No income limit is listed for veterans on the brochure. Tennessee Comptroller, Property Tax Relief Program 2026 brochure (Tenn. Code Ann. § 67-5-704) |
| Texas | A veteran awarded 100% disability compensation for a service-connected disability with a rating of 100% disabled or individual unemployability is exempt on the total appraised value of the residence homestead, which extends to a qualifying unremarried surviving spouse. Other disabled veterans receive a partial exemption on one property they designate: $5,000 of assessed value for a 10% to under 30% rating, $7,500 for 30% to under 50%, $10,000 for 50% to under 70%, and $12,000 for 70% and over (also $12,000 if 65 or older with at least a 10% rating, totally blind in one or both eyes, or with loss of use of one or more limbs). An unmarried surviving spouse keeps the veteran's partial exemption. Total exemptions also apply to surviving spouses of service members killed in the line of duty, of first responders killed in the line of duty, and of veterans who died of a qualifying condition or disease. Disabled veterans may also defer homestead taxes. Tex. Tax Code §§ 11.131, 11.22, 33.06; Texas Comptroller, Property Tax Exemptions |
| Utah | A veteran with a disability of more than 10%, or an unmarried surviving spouse or minor orphans, may receive an exemption on the primary residence and non-business personal property of up to $521,620 in taxable value (2025 table), based on the percentage of disability. File with the county by September 1 with proof of service and disability (Form PT-25). Active-duty service members with at least 200 days of active duty in a continuous 365-day period outside the state, beginning in the prior year, may exempt the total taxable value of their primary residence (file by September 1 of the year after the service). Utah State Tax Commission, 2025 Property Tax Relief Table (Utah Code §§ 59-2-1902 to 1904) |
| Vermont | Veterans with a VA disability rating of at least 50%, and their spouses, surviving spouses or dependents, may get a property tax exemption that lowers the home's value for tax purposes by $10,000 (or more, depending on the town), provided the veteran also receives disability compensation for a service-connected disability of 50% or more, a VA pension (including improved or widow(er)'s pension), or a permanent medical military retirement pension. Each year by May 1, send the VA Summary of Benefits letter and the Disabled Veteran and Surviving Spouse Property Tax Exemption form to the Vermont Office of Veterans Affairs. Vermont Department of Taxes, Property Tax Assistance for Veterans (FS-1003, rev. Jan. 2026) |
| Virginia | A veteran rated by the U.S. Department of Veterans Affairs as having a 100% service-connected, permanent and total disability is exempt from real property tax on the dwelling occupied as the principal residence and the land under it up to one acre (more if the locality grants more acreage to elderly and disabled owners), plus certain non-business structures on that land; a manufactured home can be exempt even if the veteran does not own the land. Jointly owned property with a spouse qualifies. The unremarried surviving spouse of such a veteran who died on or after January 1, 2011 keeps the exemption, even after moving to a different principal residence. Va. Code § 58.1-3219.5 |
| Washington | A U.S. veteran receiving VA compensation at a combined service-connected rating of 80% or higher, or a total disability rating for a service-connected disability, qualifies for the senior citizen and people with disabilities exemption regardless of age, if the income and ownership tests are met. Beginning in 2027, combat-related special compensation is excluded from combined disposable income; veterans already in the program who had it counted must file a status change notice with the county assessor. Widows or widowers of veterans who are at least 62 (or retired due to disability), have not remarried and meet income limits may receive a property tax assistance grant from the state (RCW 84.39), renewed annually. Washington Department of Revenue, Property tax exemptions and deferrals; Changes to property tax relief programs (June 10, 2026) |
| West Virginia | Disabled Veteran Real Property Tax Credit: a refundable personal income tax credit for veterans who are 90-100% permanently and totally disabled and own a homestead used exclusively for residential purposes. It refunds 100% of the real property tax timely paid on the homestead. An unremarried widow(er) may qualify if the homestead has not been sold or reclassified. Claim it on Form DV-1 with the IT-140, with property tax receipts and the VA disability rating letter; it must be claimed by itself (not with the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit). West Virginia Tax Division, Income Tax Credits for Property Taxes Paid |
| Wisconsin | The Department of Revenue states that Wisconsin does not offer a property tax exemption for veterans. Instead, the veterans and surviving spouses property tax credit (sec. 71.07(6e), Wis. Stats.) is a refundable income tax credit equal to the property taxes paid during the year on the principal dwelling. It is for veterans with a 100% service-connected disability rating or a 100% rating based on individual unemployability, who served under honorable conditions and were Wisconsin residents when entering active service or for any consecutive five-year period after entry, and for certain unremarried surviving spouses (including those receiving dependency and indemnity compensation, for tax years from 2014). Eligibility must first be certified by the Wisconsin Department of Veterans Affairs, and the certificate is attached to the first return claiming the credit. Wisconsin Department of Revenue, Veterans and Surviving Spouses Property Tax Credit - Qualifications; 2026 Guide for Property Owners |
| Wyoming | Veterans Property Tax Exemption: honorably discharged veterans of WWI, WWII, Korea or Vietnam, or veterans awarded a qualifying expeditionary or campaign medal for service in a foreign armed conflict, who have lived in Wyoming for three years, may receive an exemption of $6,000 in assessed value, applied to the property tax on a primary residence or to motor vehicle registration. Surviving spouses (until remarriage) and certain disabled veterans may also qualify. Apply through the county assessor by the fourth Monday in May, and contact the assessor annually. Wyoming Department of Revenue, Property Tax Division, Tax Relief |
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.