Disability Act for Property Owners in Texas

Texas tax codes provide homestead exemptions for the disabled.

In Texas, a property owner can apply for disability-based reduction to the value of their homestead for tax purposes. For example, a $75,000 home with a disability tax exemption would be treated as a $65,000 home after a $10,000 exemption.

Disability Requirements

To qualify as disabled, an individual must meet the requirements under the federal Old Age, Survivors and Disability Insurance Program, or as having a dated physician's statement indicating the individual is unable to obtain substantial, gainful work for a continuous period of at least 12 months.

Qualified Exemptions

The amount of an exemption varies between counties. For instance, Harris County offers a $10,000 school district exemption and at least $3,000 exemptions for other specified conditions.

Disabled Veterans

Under Section 11.22 of the Texas Tax Code, a disabled veteran receives an exemption based on his VA disability rating. The minimum exemption is $5,000 for a disability rating between 10 percent and 30 percent. Under Section 11.131, a totally disabled veteran will be completely exempt from the total appraised value of the home.

References

• Texas Tax Code
• Harris County Appraisal District: Disability Homestead Exemptions
• Dallas Central Appraisal District: Homestead Exemptions