Disabled veteran property tax exemption: which states offer a full exemption

Last updated 2026-07-09

Which states give 100% disabled veterans a full property tax exemption?

Seventeen states fully exempt the primary residence of a veteran rated 100% permanently and totally disabled (P&T) by the VA. A handful extend the benefit to veterans who are 100% disabled under Individual Unemployability (IU). The exact statute number is included below so you can pull the actual law yourself.

State	Exemption	Statute / Authority
Alabama	Full exemption, primary residence	Ala. Code § 40-9-21
Arkansas	Full exemption, primary residence	Ark. Code Ann. § 26-3-306
Florida	Full exemption, 100% P&T or IU	Fla. Stat. § 196.081
Georgia	Full exemption, 100% P&T	O.C.G.A. § 48-5-48
Hawaii	Full exemption (most counties)	Haw. Rev. Stat. § 246-29
Illinois	Full exemption, 100% disabled	35 ILCS 200/15-169
Iowa	Full exemption, 100% P&T	Iowa Code § 427.3
Louisiana	Full exemption, primary home	La. Const. art. VII, § 21(B)
Maryland	Full exemption, 100% P&T	Md. Tax-Prop. Code Ann. § 7-208
Michigan	Full exemption, 100% P&T	MCL § 211.7b
Mississippi	Full exemption, 100% disabled	Miss. Code Ann. § 27-33-75
New Hampshire	Full exemption (residency + service reqs)	RSA 72:36-a
Pennsylvania	Full exemption, 100% P&T	72 P.S. § 4751-902
South Carolina	Full exemption, 100% P&T	S.C. Code § 12-37-220(B)
Texas	Full exemption + homestead, 100% P&T	Tex. Tax Code § 11.131
Virginia	Full exemption, 100% P&T	Va. Code Ann. § 58.1-3219.5
West Virginia	Full exemption, 100% P&T	W. Va. Code § 11-6B-4

That table reflects the core statutory requirement in each state. County-level administration adds wrinkles. Hawaii's exemption is set by each county, so the amount varies on Maui versus Oahu, though both counties exempt 100% P&T veterans fully. ^[1][2]

Two notes of caution. Texas also fully exempts surviving spouses of 100% P&T veterans until they remarry, under Tex. Tax Code § 11.131(c). And some states cap the exemption at the value of an average home rather than the full assessed value, even when their statute says "full exemption." Read the statute, then ask your county assessor's office in writing what the dollar cap, if any, is.

What disability rating do you need to get a full exemption?

The most common threshold is a VA rating of 100% permanent and total (P&T). That is different from just hitting 100% on the combined ratings table. P&T means the VA has concluded the disability is not expected to improve. Your VA award letter shows "permanently and totally disabled" or carries the phrase "no future exams scheduled."

Several states accept 100% Individual Unemployability (IU) as equivalent. Florida's § 196.081, for example, covers "a veteran who is totally and permanently disabled" and also extends the exemption when a veteran receives IU benefits. ^[3]

A few states use a tiered structure. Texas is the clearest example: 100% P&T gets a full exemption, 70-99% gets a $12,000 exemption off appraised value, 50-69% gets $10,000, and 10-29% gets $5,000, all under Tex. Tax Code § 11.22. ^[4] Virginia, by contrast, requires 100% P&T with no dollar-cap tier below that threshold for the full exemption.

What if your rating isn't 100% yet? The VA's combined ratings system often leaves veterans at 90% even when individual conditions would seem to push them over. Filing for a higher rating or requesting a P&T designation sits outside property taxes, but your county assessor only looks at what your VA letter currently says. Get the rating upgraded first, then apply for the exemption.

What paperwork does every county assessor require?

Almost every state asks for the same four documents, no matter where you live.

1. VA disability award letter showing your current rating and the P&T designation. You can download this from VA.gov under "Benefit Letters." Print the version that includes your service-connected disability percentage. ^[5]

2. Proof of primary residence. A driver's license, utility bill, or voter registration showing the property address works in most counties. Some states, like Virginia, require that the home be the veteran's legal domicile under Va. Code Ann. § 58.1-3219.5, so a P.O. box situation can complicate things.

3. The county's exemption application form. This is not a VA form. It comes from your county assessor or property appraiser. Most are one to two pages. You fill it out once and, in most states, you never reapply unless your rating changes or you move.

4. Proof of ownership. A copy of your deed or a tax bill showing your name. Some counties look this up themselves once you give the parcel number.

A few states add extras. Maryland requires a copy of your discharge papers (DD Form 214) the first time you apply. ^[6] Pennsylvania's HB 1786 (Act 44 of 2022) expanded the exemption, but the county boards of assessment still require the standard VA letter plus an application on each county's form. ^[9] Download the current form directly from the assessor's website. Forms updated after legislative changes sometimes differ from what third-party sites post.

What are the application deadlines in major states?

Miss a deadline by one day and it can cost you a full year of the exemption. Here are the real deadlines for the highest-population states on this list.

State	Application Deadline	Where to File
Florida	March 1 of the tax year	County Property Appraiser
Georgia	April 1 of the tax year	County Tax Assessor
Illinois	January 31 (annually)	County Assessor
Maryland	Rolling (file before assessment deadline)	State Dept of Assessments
Michigan	May 1 of the tax year	Local Township/City Assessor
Pennsylvania	March 1 of the tax year	County Board of Assessment
South Carolina	January 15 of the tax year	County Auditor
Texas	April 30 of the tax year	County Appraisal District
Virginia	Rolling (file once; no annual renewal)	Commissioner of the Revenue
West Virginia	February 1	County Assessor

These are the statutory or published administrative deadlines. A few states allow late filing with a prorated benefit for that tax year. Florida allows a late application up to 25 days after the notice of proposed property taxes is mailed, under Fla. Stat. § 197.3095, but you won't get the full year's savings. ^[3]

Texas is worth a special mention. Under Tex. Tax Code § 11.131, the exemption is retroactive to January 1 of the year the veteran is rated 100% P&T, regardless of when during that year the VA issues the letter. So if the VA upgrades your rating in October, you can file by April 30 of the following year and still get a full refund for the prior year. ^[4] That's a real difference from most states.

In Georgia, the Gwinnett County Tax Assessor office and the Bibb County Tax Assessor both post the current exemption application and deadline on their sites each January.

Do surviving spouses of 100% disabled veterans qualify?

Yes, in most full-exemption states, and this is one of the most overlooked benefits in property tax law.

Texas extends the full exemption to a surviving spouse who has not remarried, and the spouse can take the exemption to a new property if she moves. Florida does the same under § 196.081(3), with the added requirement that the home was the veteran's primary residence at the time of death. Virginia covers surviving spouses under § 58.1-3219.5 with a no-remarriage condition. ^[7]

Illinois is more restrictive. The surviving spouse gets the Disabled Veterans' Standard Homestead Exemption (35 ILCS 200/15-169) only if the veteran had already been receiving the exemption at the time of death, and the amount does not increase beyond what the veteran was receiving.

South Carolina has one of the most generous surviving-spouse rules. The exemption continues indefinitely as long as the spouse does not remarry, under S.C. Code § 12-37-220(B)(1). There is no minimum time the veteran had to hold the exemption before death. ^[10]

If you are a surviving spouse and your county has never mentioned this to you, that's unfortunately normal. County assessors are not required to notify eligible households. You have to apply.

What if you live in a state that only offers a partial exemption?

Twenty-plus states that miss the full-exemption list still offer real savings. California gives 100% disabled veterans a $241,627 (2024-25 figure) exemption off assessed value under Cal. Rev. & Tax. Code § 205.5. On a home assessed at $400,000 at a 1.1% effective rate, that's roughly $2,658 per year. Not nothing. ^[11]

New York gives an "alternative veterans exemption" calculated as a percentage of assessed value, capped by municipality, under NY Real Property Tax Law § 458-a. The disability component adds an extra percentage on top of the base exemption for service-connected disability. New York City runs a separate "Cold War veterans" exemption track. The NYC property tax structure is layered enough that you should read the NYC Department of Finance's veterans exemption page directly before assuming you know which exemption applies.

Colorado's exemption (50% of the first $200,000 of value for 100% P&T veterans) sits in Art. X, § 3.5 of the Colorado Constitution. Minnesota gives a market-value exclusion scaled by disability rating, with the maximum exclusion for 70-100% rated veterans at $300,000 off market value under Minn. Stat. § 273.13, subd. 34. ^[12] For Hennepin County property tax filers, that exclusion can be worth thousands a year.

The honest read: even partial-exemption states can save a 100% disabled veteran $1,000 to $4,000 per year, depending on home value and local tax rate. Don't write off your state just because it's not on the full-exemption list.

How do you actually apply, step by step?

Here is the sequence that works in almost every state.

Step 1: Pull your current VA benefit letter. Log into VA.gov, go to "Records," then "Benefit Letters." Select "Benefit Verification Letter" or the version that lists your disability percentage. Download and print it. ^[5]

Step 2: Find your county assessor's website. Not the state revenue department's generic page. Your specific county. Search "[your county name] property tax exemption veterans." The form you need is almost always a PDF on that page.

Step 3: Fill out the form. Most are short. You'll enter your parcel number (on your last tax bill), the property address, your VA rating, and attach copies of the documents listed in the paperwork section above.

Step 4: Submit before the deadline. Mail it certified so you have a timestamp, or drop it off in person and get a date-stamped receipt. Some counties accept email submissions (Texas CADs, for example), but get written confirmation.

Step 5: Confirm the exemption shows up on your next notice. Your county mails a notice of appraised value or a tax bill showing the exemption. If it isn't listed, call the assessor's office with your proof of submission in hand. Bureaucratic errors happen more than assessors like to admit.

The whole process takes most people under two hours of real effort. If your situation is straightforward (100% P&T, primary residence, standard documents), you don't need to hire anyone. For owners dealing with a broader assessment dispute on top of an exemption claim, the TaxFightBack DIY appeal kit walks through both the exemption filing and the evidence-building process for a formal appeal.

In Texas, the Bexar County Tax Assessor office has a dedicated veterans exemption line and accepts applications online through its portal.

Can you get a refund if you were eligible in prior years but never applied?

Sometimes, and the window varies a lot by state.

Texas has the most veteran-friendly retroactivity rule. If the VA issues your 100% P&T rating in 2024 and you file your exemption application by April 30, 2025, the exemption applies retroactively to January 1, 2024, and the county refunds overpaid taxes for that year. ^[4]

Florida allows retroactive claims going back up to 3 years if the veteran can show good cause for the late filing. It isn't guaranteed, but county property appraisers have granted it.

Virginia's statute says nothing about retroactivity beyond the year of application, and in practice the Commissioner of the Revenue offices will not refund prior years without an amended application and proof that the P&T rating existed in those earlier years. ^[7]

Most states start the exemption from the date you apply or the start of the current tax year, whichever is later. Every month you delay costs real money. If you got your P&T rating six months ago and haven't applied yet, file today.

For Cook County, Illinois veterans, the Cook County Tax Assessor tax bill page explains how exemptions appear on the tax bill and what to do if a prior-year exemption is missing.

Does the exemption apply to land only, or the full property value?

For full-exemption states, the exemption covers the entire assessed value of the primary residence, including the land under it. You pay nothing. Florida's statute is explicit: the exemption covers "real estate owned and used as a homestead." ^[3]

The trickier case is a home on acreage. Most states limit the exemption to a defined amount of land. Texas limits the homestead itself, and agricultural land on the same parcel may be assessed separately under agricultural appraisal rules that sit outside the veteran exemption. Own 50 acres with a house, and the house and curtilage (typically up to a few acres) get the exemption, but the remaining land likely doesn't.

For condos, the exemption applies to the unit's assessed value in every state I'm aware of. For mobile homes on rented land, some states (Florida, Texas) extend the exemption to the mobile home structure but not the underlying land, because the veteran doesn't own the land.

Maryland's exemption under § 7-208 applies to a "dwelling house" and the lot it sits on, with no explicit acreage cap in the statute, though local assessors may ask about large parcels. ^[6]

If part of your property has commercial use (a home-based business with separate tax parcels, for instance), only the residential portion gets the exemption. That holds in every state.

What if your state's exemption doesn't fully cover your tax bill and you still think the assessment is too high?

Exemptions and assessments are two separate tracks. The exemption reduces your taxable value. If you also believe the assessed value itself is wrong, you can appeal the assessment on top of claiming the exemption. The two moves work together.

For a 100% P&T veteran in a partial-exemption state, this double approach adds up. Say you're in California with an assessed value of $600,000 and the $241,627 exemption applies. Your taxable value is $358,373. But if you can show through comparable sales that the property should be assessed at $520,000, your taxable value drops to $278,373. The savings stack.

The evidence that wins assessment appeals is comparable sales data, your own independent appraisal, or documented errors in the assessor's property record (wrong square footage, wrong number of bathrooms). Montgomery County property tax appeals follow this same framework, and its online appeal instructions are a good model for what evidence actually moves assessors.

For Los Angeles County property tax and LA County property tax filers who are veterans: California's Prop 13 caps annual increases at 2%, so assessed values on long-held homes often already sit below market. But a new purchase at today's prices can still be worth contesting if there's a documented error in the assessor's records. The exemption claim and the appeal are filed separately through different departments.

For veterans who want to build their own appeal evidence without hiring a contingency firm, the TaxFightBack appeal kit covers the comparable sales process with step-by-step templates.

Are there income or asset limits on the full exemption?

In most full-exemption states, no. The exemption rests on disability status and primary residence, not on income or net worth. Texas § 11.131, Virginia § 58.1-3219.5, Florida § 196.081, and South Carolina § 12-37-220 all have no income or asset test. ^[3][4]

Exceptions exist. New Hampshire's RSA 72:36-a exemption carries a net assets cap: the veteran's net assets (excluding the residence itself) cannot exceed $100,000 as of 2023 legislative guidance. Income caps also apply in some enhanced New Hampshire exemption tiers. ^[13]

West Virginia's full exemption under § 11-6B-4 has no income limit for 100% P&T veterans, though a different veteran exemption tier carries an assessed value cap of $20,000. The full P&T exemption is uncapped.

Some partial-exemption states do use income limits. New York's alternative veterans exemption does not, but its separate senior/enhanced exemption does. Don't confuse these programs when reading your state's rules.

The safest move is to read the actual statute for your state (the table at the top of this article gives the citation) and call your county assessor to ask directly: "Is there an income or asset limit for the 100% P&T veteran exemption?" Get the answer in writing, or at minimum note the date, time, and name of who you spoke to.

What happens if you move to a new state or a new house?

The exemption is tied to the property, not to the veteran as a person. Move, and you lose it. You reapply in your new county.

Good news for in-state moves: your VA rating documentation carries over. You file a new application with your new county assessor and attach the same VA letter.

Move to a different state and you have to check whether your new state offers a full exemption. It doesn't cross state lines. A 100% P&T veteran moving from Texas (full exemption) to Ohio (partial exemption, capped at $50,000 off value under O.R.C. § 323.152) feels that change in the tax bill right away.

Texas has a portability rule for surviving spouses: under § 11.131(d), a surviving spouse who moves to a new property in Texas can transfer the exemption to the new home. Veterans themselves reapply, but the exemption attaches to the new property from January 1 of the year they qualify. ^[4]

One filing tip: don't wait for your first tax bill at the new address. File the exemption application the month you close on the new home. In most states the application deadline lands well before the tax bill arrives, and missing it means you wait another full year.

Frequently asked questions

Does a 100% VA rating automatically exempt me from property taxes?

No. The VA rating and the property tax exemption run through completely separate government systems. The VA issues your rating; your county assessor grants the exemption. You have to apply with your county using your VA award letter as evidence. Even in states with a full exemption, nothing is automatic. File the application yourself.

Is the disabled veteran property tax exemption available in all 50 states?

Every state offers some property tax relief for disabled veterans, but the benefit varies enormously. Roughly 17 states give 100% P&T veterans a complete exemption on their primary residence. The rest offer partial exemptions, tiered by disability rating, or dollar-capped reductions. A handful of states (like Montana and Alaska) use additional local-option programs layered on top of state minimums.

What does 100% permanent and total (P&T) mean and how is it different from 100% combined rating?

A 100% combined rating means the VA's math table put your total disability at 100%. P&T means the VA has additionally determined your disabilities are permanent and unlikely to improve, so no future reexaminations are scheduled. Most full-exemption states require P&T, above a plain 100% rating. Your VA award letter states 'permanently and totally disabled' explicitly if you hold P&T status.

Can I get a disabled veteran exemption if I have a 70% rating?

In some states, yes. Texas gives a $12,000 exemption off appraised value for veterans rated 70-99%. Minnesota scales its market-value exclusion by rating, starting at 70%. Florida's full exemption requires 100% P&T, so 70% doesn't qualify there. Check your specific state's statute. Even a partial exemption at 70% can save several hundred to over a thousand dollars per year depending on your local tax rate.

How long does it take to get approved for a veteran property tax exemption?

Most county assessors process veteran exemption applications within 30 to 90 days. Some high-volume counties (large Texas CADs, Florida county property appraisers) can take up to 120 days during peak season. The exemption typically shows on the tax bill for the current year if you file before the deadline. Approval is rarely denied when documentation is complete.

Do I have to reapply for the veteran exemption every year?

In most states with a full exemption, you file once and it continues automatically until your status changes (you move, sell, lose the P&T designation, or die). Illinois is a notable exception: the standard homestead exemption requires annual renewal. Florida requires no annual renewal, but if you move or your rating changes you must notify the property appraiser within 30 days. Confirm the renewal rule with your specific county.

Can a disabled veteran get a property tax exemption on a mobile home or manufactured home?

Yes, in most states, as long as the veteran owns the manufactured home. If the home sits on land the veteran also owns, both the structure and land typically qualify. If the home is on rented land, Florida and Texas exempt the structure but not the land. Some states require the manufactured home to be on a permanent foundation and titled as real property rather than as a vehicle.

What if my county assessor denies my veteran exemption application?

Ask for the denial in writing and the specific reason. The common denials are a missing or incomplete VA letter, a property not classified as primary residence, or an application submitted after the deadline. If you believe the denial is wrong, you can appeal to the county appeals board or state tax tribunal. Bring your full documentation and the statutory language that establishes eligibility. Most denials based on documentation issues resolve on resubmission.

Does the veteran exemption reduce my escrow payment right away?

Not immediately. Your mortgage servicer calculates escrow based on the tax bill it received. Once the county applies your exemption and issues a reduced bill, the servicer recalculates escrow at the next annual review, usually 30 to 60 days after the new bill is issued. If your servicer overpays taxes before the exemption is in place, you'll typically get an escrow refund check after the review.

Are there property tax exemptions for veterans rated less than 100% who are not P&T?

Yes, in many states. Texas provides exemptions starting at a 10% rating. Minnesota's exclusion applies at 70% and above. Georgia offers a standard veteran exemption ($116,000 off assessed value in some counties) for any honorably discharged veteran with a service-connected disability, regardless of percentage. These are separate, smaller benefits from the full exemption for 100% P&T veterans, but worth claiming if you're under the 100% P&T threshold.

If I receive VA Individual Unemployability (IU), do I qualify for the full exemption?

In some states, yes. Florida covers veterans receiving IU benefits under § 196.081. Texas does not separately call out IU but does cover any veteran the VA has rated 100% under any method. Michigan and Illinois require the specific 100% rating, so IU veterans rated below 100% on the schedular scale may not qualify there. Check your state's statute for the exact language on IU.

Does a disabled veteran exemption affect school district taxes too?

In most states the exemption applies to the total property tax bill, including school district levies. Texas's full exemption under § 11.131 exempts the entire ad valorem tax bill, which includes school, county, city, and special district taxes. Florida similarly exempts the full assessed value from all levies. A few states structure the exemption as a credit against a specific levy only, so verify this with your county assessor.

What happens to the veteran exemption when the veteran dies?

In most full-exemption states, the exemption ends at death unless the surviving spouse qualifies for a separate surviving-spouse exemption. States with surviving-spouse coverage include Texas, Florida, Virginia, South Carolina, and Maryland, generally with a no-remarriage condition. The county assessor does not automatically continue the exemption for the spouse; the spouse must file a new application, typically within 30 to 60 days of the death or before the next tax year deadline.

Can I claim both the disabled veteran exemption and a homestead exemption?

Yes, in most states. In Texas, a 100% P&T veteran receives the § 11.131 full exemption and does not need a separate homestead exemption because the § 11.131 exemption already covers the entire bill. In Florida, veterans can claim the homestead exemption and the disabled veteran exemption on the same property. In some states the veteran exemption simply replaces the homestead exemption with a larger benefit. Your county assessor can tell you which exemptions stack and which replace each other.

Sources

1. National Conference of State Legislatures, Veterans Property Tax Exemptions: Overview of state-by-state veteran property tax exemption structures and statutory citations
2. Hawaii Department of Taxation, Tax Facts on Real Property: Hawaii's veteran property tax exemptions are administered at the county level under Haw. Rev. Stat. § 246-29
3. Florida Department of Revenue, Property Tax Exemptions for Veterans: Florida Stat. § 196.081 fully exempts 100% P&T and IU veterans; § 197.3095 governs late applications
4. Texas Comptroller of Public Accounts, Property Tax Exemptions for Veterans: Tex. Tax Code § 11.131 provides full exemption for 100% P&T veterans retroactive to January 1 of rating year; § 11.22 sets tiered partial exemptions by rating percentage
5. U.S. Department of Veterans Affairs, VA Benefit Letters: Veterans can download benefit verification letters showing disability rating and P&T status from VA.gov under Records > Benefit Letters
6. Maryland State Department of Assessments and Taxation, Veterans Exemptions: Md. Tax-Prop. Code Ann. § 7-208 fully exempts the dwelling house of a 100% P&T veteran; DD Form 214 required on first application
7. Virginia Tax, Exemption for Disabled Veterans: Va. Code Ann. § 58.1-3219.5 exempts real property of 100% P&T veterans used as legal domicile; surviving spouse covered with no-remarriage condition
8. Pennsylvania General Assembly, Act 44 of 2022 (HB 1786), Disabled Veterans Tax Exemption: Pennsylvania's Act 44 of 2022 expanded the 100% P&T veteran full exemption; county boards of assessment administer applications
9. South Carolina Legislature, S.C. Code § 12-37-220(B): S.C. Code § 12-37-220(B)(1) fully exempts primary residence of 100% P&T veterans; surviving spouse benefit continues without remarriage
10. California State Board of Equalization, Disabled Veterans' Exemption: Cal. Rev. & Tax. Code § 205.5 provides a 2024-25 basic exemption of $241,627 for 100% disabled veterans in California
11. Minnesota Department of Revenue, Veterans Property Tax Exclusion: Minn. Stat. § 273.13, subd. 34 provides market-value exclusion up to $300,000 for veterans rated 70-100% disabled
12. New Hampshire Legislature, RSA 72:36-a, Exemption for Disabled Veterans: RSA 72:36-a provides full exemption for qualifying 100% disabled veterans; net assets cap of $100,000 (excluding residence) applies