Tax exemptions for active duty military homeowners: what you can claim

Last updated 2026-07-10

What property tax exemptions are available to active duty military homeowners?

Active duty service members can claim two kinds of property tax relief: general military exemptions and disability-based exemptions. General exemptions knock a flat dollar amount or a percentage off your assessed value, no disability needed. Disability-based exemptions go much further. In many states they wipe out property taxes entirely for veterans the VA rates at 100% permanent and total.

The legal footing is a blend of federal and state law. Federal law doesn't mandate a specific property tax break for active duty members. The Servicemembers Civil Relief Act (SCRA), 50 U.S.C. § 3991, does protect deployed members from certain civil obligations and gives states the room to extend relief. ^[1] The dollar amounts and eligibility rules come from each state's own statutes.

A few structures you'll see over and over:

• Flat assessed-value reductions. Texas gives veterans with disability ratings a tiered exemption, starting at $5,000 off assessed value and rising to a full homestead exemption for 100% disabled veterans. ^[2]
• Percentage exemptions. Some states cut assessed value by a set percentage (often 50%) for qualifying members.
• Tax freezes. A handful of states freeze the assessed value of a veteran's homestead so it can't climb while the veteran is alive or the spouse stays in the home.
• Full exemptions. Georgia, Florida, and several others exempt the entire homestead for 100% permanently and totally disabled veterans. ^[3]

Active duty status by itself, with no disability rating, still unlocks a break in some states. Virginia exempts the primary residence of any active duty service member who's stationed outside the state for more than 183 days. ^[4] That's real money for someone posted overseas or at a distant base who still owns a home back in Virginia.

Does the SCRA protect active duty homeowners from property tax increases while deployed?

No, the SCRA doesn't cap property taxes or freeze your appraisal. What it does protect is your domicile. Under the SCRA, your state of domicile for tax purposes doesn't flip just because military orders sent you somewhere else. ^[1] You keep paying taxes, and claiming exemptions, in your home state of record.

That matters more than people expect. Say you're a Texas resident who owns a home in San Antonio and gets orders to Fort Campbell in Kentucky. Kentucky cannot tax your San Antonio home. Kentucky cannot claim you as a resident for income or personal property tax just because you're stationed there. You stay a Texas domiciliary for tax purposes. ^[1]

Here's what the SCRA does not do. It won't freeze your property tax bill if your assessor raises the appraised value while you're deployed. If a notice of higher appraisal lands in your mailbox while you're at a forward operating base, you can blow the appeal deadline without ever seeing the letter. Most states have some fix for this, but you have to ask.

California lets a service member cancel penalties for taxes that went unpaid because of active duty service. The California Revenue & Taxation Code § 4985.2 authorizes exactly that. ^[5]

The short version: the SCRA guards your domicile and shields you from some penalties. It doesn't file your appeal. Naming a trusted power of attorney to handle property matters while you're gone is the single most useful thing you can set up before you deploy.

Which states offer the biggest property tax exemptions for active duty military?

The gap between states runs into thousands of dollars a year. The table below shows how a set of high-population states treat active duty and veteran exemptions as of 2025. Figures are approximate because county-level rates change the final savings.

State	Active Duty Benefit	100% Disabled Veteran Benefit	Source
Texas	None specific to active duty alone; disabled vets get tiered exemption	Full homestead exemption	Texas Tax Code § 11.131 [2]
Florida	$5,000 assessed value reduction for service members with any disability	Full exemption on homestead	Florida Statute § 196.24 [3]
Virginia	Full exemption on primary residence if stationed out of state 183+ days	Full exemption	Va. Code § 58.1-3219.5 [4]
Georgia	Varies by county; most offer full exemption for 100% disabled	Full exemption on homestead	O.C.G.A. § 48-5-48 [6]
California	$4,000 assessed value exemption for active duty; Disabled Vets Basic exemption ~$161,083 (2025)	Up to $241,627 assessed value reduction (Low-Income)	Cal. Revenue & Taxation Code § 205.5 [5]
Illinois	$5,000 assessed value reduction for returning vets; 30%+ disability vets get $2,500	Full homestead exemption	35 ILCS 200/15-169 [7]
New York	"Alternative Veterans Exemption" reduces assessed value 15-25% with additional 10% for combat veterans	Varies; Cold War Veterans exemption up to 50% reduction	NY RPTL § 458-a [9]
Pennsylvania	No general active duty exemption; full exemption on homestead for 100% disabled	Full exemption	72 P.S. § 4751-4 [10]

Virginia's out-of-state rule is one of the most generous active-duty-specific breaks in the country, because it asks for no disability rating at all. Texas's full homestead exemption for a 100% disabled veteran saves the average homeowner in Austin or Dallas somewhere between $5,000 and $12,000 a year in actual tax dollars, depending on local rates. ^[2]

County offices hold the real detail. If you're in the San Antonio area, the Bexar County tax assessor keeps a dedicated veterans exemptions page. Cook County in Illinois runs its own forms and timelines through the Cook County tax assessor office.

How do you apply for a military property tax exemption?

Three steps, in almost every state: prove you're eligible, file the right form with the right office, and beat the deadline. Miss any one and you get nothing that year.

Step 1: Gather your documents. You'll want your DD Form 214 (discharge or prior service verification), your current orders if you're on active duty, your VA disability rating letter if that's your basis, and proof the property is your primary residence (driver's license, voter registration, or mortgage statement). For a disability-based exemption, the VA rating decision letter is the controlling document. You need the page showing the combined rating and whether the disability is rated "permanent and total."

Step 2: Find the right form. Property tax exemptions are handled at the county level in most states, by the county assessor, county auditor, or county tax commissioner (the title varies). Go straight to your county assessor's website and hunt for a "veterans exemptions" or "military exemptions" section. Don't guess at forms. An outdated form is the most common reason applications get bounced.

Step 3: File before the deadline. Deadlines get their own section below, but the core rule is simple: exemptions are almost never retroactive. Miss the deadline for 2025 and you generally wait until 2026. Florida is the trap here, with a January 1 assessment date and an early March deadline, so a December move to a new home can leave you unprotected for a full year. ^[3]

One more thing worth flagging. If you're stationed overseas and can't file in person, many states take applications by mail or through a designated power of attorney. Texas allows this for deployed members applying for the homestead exemption. ^[2] Keep copies of everything, and use certified mail so you have a delivery record.

What are the deadlines to apply for military property tax exemptions?

Deadlines are where service members lose money they earned. The honest picture: most states set the application deadline somewhere between January 1 and April 1, tied to the January 1 assessment date most states use. A few let you apply any time and take a prorated benefit. Almost none give retroactive credit once you've paid.

State	Typical Exemption Application Deadline	Notes
Texas	April 30 (homestead); late filers can apply up to 1 year after delinquency date	Can file within 1 year of deadline if missed due to deployment [2]
Florida	March 1 of the tax year	Very strict; late applications go to the Value Adjustment Board [3]
Virginia	Various by locality, often April 1	Check your specific county [4]
Georgia	April 1	Some counties allow anytime; verify locally [6]
California	February 15 for full exemption; filed after that gets 90% of benefit until December 10	Penalty waiver available for active duty [5]
Illinois	Set by township assessor, typically in the spring	Contact your township assessor [7]
New York	Taxable status date is March 1 in most localities; application due by that date	NYC runs its own calendar [9]

Texas has one of the friendlier rules for service members. Miss the April 30 homestead deadline because you were on active duty, and you can file up to one year after the date the taxes became delinquent (usually February 1 of the following year). That's a real safety net. ^[2]

Florida is the opposite. March 1 is hard. Miss it and you can petition the Value Adjustment Board, but nothing is guaranteed. Set a calendar reminder every November to confirm your exemption is on file for the next year.

Homeowners in Montgomery County, Maryland, which carries some of the highest property values in the mid-Atlantic, can check the Montgomery County property tax office, which posts military exemption deadlines each year.

Does an active duty service member's surviving spouse keep the exemption?

In most states, yes, with conditions. The surviving spouse exemption is one of the most overlooked benefits in the property tax system. People don't know it exists, and grieving families aren't thinking about tax forms.

Florida's rules show what a good program looks like. A surviving spouse of a veteran who died from service-connected causes can move the full property tax exemption to a new homestead, as long as they don't remarry and the new property is their primary residence. ^[3] That portability is rare. Many states make the spouse stay in the same home.

Texas gives the surviving spouse of a 100% disabled veteran a full homestead exemption as long as the spouse stays unmarried and keeps living in the property. Move to a different Texas home and the exemption doesn't follow. ^[2]

Virginia widened its surviving spouse protections in 2011 through a constitutional amendment (Article X, Section 6-B) that exempts the principal residence of the surviving spouse of any service member killed in action. No means test. No penalty for remarriage, as long as the remarriage happens after the death. ^[4]

The practical move: if you lose a spouse who was getting a property tax exemption, call your county assessor within 30 days. Don't assume the exemption rolls over on its own. In most states it won't, and you'll owe the difference for every month it wasn't on file.

What if your home was assessed too high on top of the exemption you already have?

An exemption cuts the taxable value of your home. It doesn't fix an inflated assessment. Two separate problems, and you can fight both at once.

Here's a concrete case. Your county assessed your home at $450,000, but comparable homes nearby sold for $380,000 to $400,000. You have a $100,000 veterans disability exemption, so your taxable value reads $350,000. If the assessment is wrong, your taxable value should sit around $280,000 to $300,000. Claiming only the exemption leaves real money on the table.

Every state has an appeal process for over-assessments. The usual path: get the assessment notice, file a formal protest or appeal by the deadline (often 30 to 90 days from the notice date), present evidence (recent comparable sales, an independent appraisal, or photos of condition problems), and get a ruling from the assessor, a review board, or a tax court.

If you want to do this yourself without handing a contingency firm 40% of your savings, the TaxFightBack DIY appeal kit walks through how to build a comp-based case, find the evidence, and file the paperwork for a flat fee.

In Los Angeles County, the Los Angeles County property tax guide covers California-specific appeal steps. Gwinnett County, Georgia homeowners run their process through the Gwinnett County tax assessor office.

Can National Guard and Reserve members claim active duty exemptions?

This one's genuinely gray. The answer turns on the exact state statute and the type of duty you're on.

For exemptions tied to "active duty" status, most states lean on the federal definition in 10 U.S.C. § 101(d)(1), which covers full-time duty in the active military service of the United States. ^[11] National Guard members called up under Title 10 federal orders (federal active duty, like an overseas deployment) usually qualify. Guard members on Title 32 state active duty often don't meet the federal active duty standard, though they may qualify under a separate state National Guard exemption.

Illinois specifically includes Illinois National Guard members in its returning veterans exemption program. ^[7] Virginia's out-of-state active duty exemption has been read to cover Guard and Reserve members on qualifying active duty orders. ^[4] Georgia's exemptions generally require federal recognition as a veteran under 38 U.S.C., which Guard and Reserve members can hit after qualifying service. ^[6]

The safe move: call your county assessor, spell out the exact nature of your orders (Title 10 vs. Title 32, active duty dates), and ask flat out whether you qualify. Get the answer in writing if you can. A denial letter at least gives you a starting point for an appeal. A verbal "you don't qualify" leaves you nowhere.

What documentation does the VA disability rating letter need to show for a full exemption?

For states that grant a full exemption to 100% disabled veterans, the VA rating letter has to show two things: a combined disability rating of 100%, and a determination of "permanent and total" (P&T). A 100% rating alone isn't always enough.

The VA uses "permanent and total" to mean the disability is both total (100% combined) and permanent (not expected to improve). A veteran can carry a 100% rating that's still scheduled for future review, which is not the same as P&T. The full-exemption statutes in Texas, Florida, Virginia, and Georgia all name "permanent and total" as the standard. ^{[2] [3] [4] [6]}

Your VA rating decision letter will say something close to: "We have determined your combined disability rating is 100%. This rating is considered permanent and total." That's the language assessors look for. If your letter says the condition "may improve" or schedules a re-examination, you might fall short of P&T even at 100%.

Think you should be rated P&T but aren't? That's a VA benefits dispute, separate from your property tax matter. The VA's site at va.gov/disability explains how to request a rating review. ^[8] P&T status is worth chasing for more than property taxes: it opens CHAMPVA healthcare for dependents and Chapter 35 DEA educational benefits too.

One more provision. Some states, Texas among them, extend a full exemption to veterans the VA rates "unemployable" even without a formal 100% rating, a status called Individual Unemployability (IU). Check your state statute for it. ^[2]

How do you keep your exemption active when you move or sell the property?

Exemptions almost never carry to a new property on their own, and they never transfer to a buyer when you sell. Those are the two traps that cost people the most.

Move to a new home in the same state and you generally reapply on the new property. The old exemption dies with the old address. Texas requires a fresh homestead designation within one year for the exemption to carry, and the disabled veteran's exemption specifically needs a new application tied to the new address. ^[2]

Sell the home and the buyer gets nothing from your military exemption. The county strips it at the next assessment cycle, and the buyer's bill jumps to full assessed value. That matters in negotiations. A home partly shielded by a veteran's exemption can hit a new owner with a noticeably higher tax bill, and buyers deserve to know that before they sign.

Florida lets you port assessed-value savings under the "Save Our Homes" cap, but the veterans exemption itself still has to be re-established on the new homestead. ^[3]

Moving to a high-tax county like Cook County, Illinois or Santa Clara County in California? The difference between having your exemption on file from day one and not can run several thousand dollars in that first year alone. The Santa Clara property tax and Cook County tax assessor pages both spell out what new owners need to file.

What is the Homestead Exemption for military and how is it different from the veterans exemption?

Two separate exemptions, and they usually stack. Miss that and you leave money behind.

The homestead exemption goes to any owner-occupant, military or not. Most states have one. Florida's general homestead exemption is $25,000 off assessed value, with another $25,000 for assessed values above $50,000. ^[3] Texas offers a standard homestead exemption plus a school district exemption for all owner-occupants. Neither needs military service.

The veterans or military exemption sits on top. In Florida, a veteran with a 10% or greater service-connected disability gets an extra $5,000 off assessed value, stacked on the homestead exemption. A 100% permanently and totally disabled veteran gets a full homestead exemption on top of everything else. ^[3]

In Texas, the disabled veteran's exemption stacks with the general homestead exemption. A 70% to 99% disabled veteran gets a $12,000 reduction. A 100% P&T disabled veteran gets the full market value of the home exempt, so a $400,000 home generates zero property tax. ^[2]

Filing for one and not the other is common, and it's a straight dollar mistake. When you send in your military exemption application, ask the assessor's office to confirm the general homestead exemption is also on record. They're usually different forms.

Frequently asked questions

Do active duty military pay property taxes at all?

Yes, active duty service members are generally still liable for property taxes on homes they own. Exemptions reduce or sometimes wipe out that liability depending on the state and disability status, but they're never automatic. A 100% permanently and totally disabled veteran in Texas, Florida, Virginia, or Georgia can reach zero tax on a primary residence. A non-disabled active duty member in most states pays the same rate as any other homeowner, sometimes with a modest assessed-value cut.

What is the veterans property tax exemption in Texas?

Texas offers a tiered exemption based on VA disability rating: $5,000 off assessed value for a 10% to 29% rating, scaling up to a full homestead exemption (100% of market value tax-free) for veterans rated 100% permanent and total. Surviving spouses of 100% disabled veterans keep the full exemption while they stay unmarried and live in the property. Apply through your county appraisal district before April 30. Texas Tax Code § 11.131 governs the full exemption.

Can I get a property tax exemption if I'm stationed in a different state than where my home is?

Yes. The Servicemembers Civil Relief Act (50 U.S.C. § 3991) keeps your home-state domicile no matter where you're stationed, so your home state's exemptions still apply to your property back home. Virginia goes further and grants a full property tax exemption on a primary residence when the owner is on active duty stationed outside Virginia for more than 183 days, even with no disability rating.

How much can a military homeowner actually save with a property tax exemption?

Savings run from roughly $100 to $200 a year on a modest flat assessed-value reduction up to $5,000 to $15,000 a year for a 100% disabled veteran in a high-value Texas or Florida market. The math is simple: your local tax rate times the assessed value reduction. A 100% disabled vet with a $600,000 home in a county with a 2% effective tax rate saves $12,000 a year if the full exemption applies.

Does the property tax exemption apply to rental properties owned by active duty military?

No. In nearly every state the exemption requires the property to be your primary residence and homestead. It doesn't reach investment properties, rental homes, or second homes. If you've moved out and rented your former home to a tenant, you almost certainly lose the exemption for that property until you return and re-establish it as your primary residence. Some states carve out a brief grace period for deployed members, but that's not the same as a long-term rental.

What happens to my exemption when I separate or retire from the military?

Active duty status exemptions (like Virginia's out-of-state provision) end when you separate or retire from active service. Disability-based exemptions stay in place as long as your VA rating holds. Separate honorably with a qualifying disability rating and you generally keep the disabled veterans exemption for good, and you may become eligible for benefits you couldn't get while on active duty. Reapplication may be required to confirm continued eligibility.

Do surviving spouses of service members killed in action get a property tax exemption?

Yes, most states offer a surviving spouse exemption, and it's among the most generous benefits available. Virginia's constitutional provision (Article X, § 6-B) gives surviving spouses a full exemption on their principal residence with no means test. Florida extends the full exemption to spouses of veterans who died from service-connected causes, and it's portable to a new homestead. Most states require the spouse to stay unmarried; Virginia is an exception for remarriages after the service member's death.

How do I find out if I already have a military property tax exemption on file?

Call or visit your county assessor's website and pull up your property record. Most county assessor portals list the active exemptions attached to a parcel. See your property but no exemption listed? You probably don't have one on file. Texas appraisal district sites, Florida property appraiser portals, and most county systems in major states let you search by address for free. Don't assume a previous owner's exemption carried over.

Can a National Guard member get the same property tax exemption as active duty?

It depends on the state and the type of orders. Guard members on Title 10 federal active duty orders usually qualify for active duty exemptions. Members on Title 32 state active duty orders may qualify under separate state National Guard statutes but often miss the federal definition of active duty. Illinois, Virginia, and several other states have explicit Guard provisions. Call your county assessor with your exact orders in hand before assuming you qualify or don't.

What is Individual Unemployability and does it count for a property tax exemption?

Individual Unemployability (IU) is a VA determination that a veteran can't hold substantially gainful employment because of service-connected disabilities, even with a combined rating below 100%. Texas extends its full homestead exemption to veterans rated unemployable under IU, treating it as equal to a 100% rating for property tax. Not every state does this. Check your state statute or ask your county appraisal district directly.

Is the veterans disability property tax exemption the same as the homestead exemption?

No, they're separate programs that often stack. The homestead exemption goes to any owner-occupant and gives a baseline reduction every qualifying homeowner can get. The veterans disability exemption is extra relief on top, available only to qualifying veterans or active duty members. Applying for one doesn't enroll you in the other. Filing both is standard and legal. Ask your county assessor to confirm both are attached to your parcel.

What if I missed the exemption application deadline because I was deployed?

Several states plan for this. Texas allows filing up to one year after the delinquency date if military service caused the delay. California allows cancellation of late-payment penalties under Revenue & Taxation Code § 4985.2 for active duty members. Florida is stricter, but the Value Adjustment Board can hear hardship petitions. Document your deployment with your orders and file the moment you return. Don't wait; the window for late-filing relief is usually narrow.

Do I need to reapply for my military property tax exemption every year?

In most states a disability-based veterans exemption is a one-time application that stays in effect as long as you own the property and your rating doesn't change. Active duty status exemptions, especially those tied to current orders (like Virginia's out-of-state provision), may need annual confirmation. Some counties send renewal reminders; most don't. Check your property record each fall to confirm the exemption shows for the coming tax year, especially after buying a new home or updating your VA rating documents.

Sources

1. Legal Information Institute, Cornell Law School, 50 U.S.C. § 3991, Servicemembers Civil Relief Act: SCRA preserves a service member's state of domicile for tax purposes regardless of station location, and protects from certain civil obligations while on active duty
2. Texas Comptroller of Public Accounts, Property Tax Exemptions for Veterans: Texas Tax Code § 11.131 provides a full homestead exemption for 100% permanently and totally disabled veterans; tiered exemptions start at $5,000 for 10%-29% ratings; IU veterans also qualify for full exemption; surviving spouses retain exemption while unmarried
3. Florida Department of Revenue, Property Tax Oversight, exemptions for disabled veterans and surviving spouses: Florida Statute § 196.24 provides $5,000 additional assessed value reduction for veterans with any service-connected disability; 100% P&T disabled veterans receive full homestead exemption; surviving spouses of service-connected-death veterans receive portable exemption; March 1 deadline
4. Virginia Department of Taxation, exemptions for surviving spouses and active duty military: Virginia Code § 58.1-3219.5 exempts the primary residence of active duty service members stationed outside Virginia for 183+ days; Article X § 6-B of the Virginia Constitution exempts surviving spouses of KIA service members
5. California Board of Equalization, Disabled Veterans' Exemption: California Revenue & Taxation Code § 205.5 provides a Disabled Veterans Basic exemption of approximately $161,083 in assessed value for 2025; low-income exemption reaches approximately $241,627; active duty members qualify for $4,000 general exemption under R&T § 218; penalty cancellation available under § 4985.2
6. Georgia Department of Revenue, Property Tax Homestead Exemptions: O.C.G.A. § 48-5-48 establishes homestead exemptions for disabled veterans in Georgia; 100% P&T disabled veterans may receive full exemption; application deadline is April 1
7. Illinois Department of Revenue, property tax relief for veterans: Illinois 35 ILCS 200/15-169 provides returning veterans exemption of $5,000 off assessed value; veterans with 30%+ disability receive $2,500 additional reduction; 100% disabled veterans receive full homestead exemption; Illinois National Guard members are included in returning veterans exemption
8. U.S. Department of Veterans Affairs, VA Disability Ratings: The VA determines combined disability ratings and permanent and total status; P&T designation is required for most states' full property tax exemptions; Individual Unemployability ratings can substitute for 100% combined rating in qualifying states
9. New York State Department of Taxation and Finance, Alternative Veterans Exemption: New York RPTL § 458-a provides Alternative Veterans Exemption of 15% off assessed value for wartime service, 25% with additional 10% for combat service; taxable status date is March 1 in most localities
10. Pennsylvania Department of Military and Veterans Affairs, Real Estate Tax Exemption: Pennsylvania 72 P.S. § 4751-4 provides full real estate tax exemption on homestead for 100% permanently disabled honorably discharged veterans; no general active duty exemption exists under Pennsylvania state law
11. Legal Information Institute, Cornell Law School, 10 U.S.C. § 101, Definition of Active Duty: Federal definition of active duty under 10 U.S.C. § 101(d)(1) covers full-time duty in the active military service of the United States; Title 10 vs Title 32 status determines whether National Guard members qualify for federal-standard active duty exemptions