Office of the Governor Rick Perry

Disabilities Header

Property Tax Exemptions

Texas Law

  • Provides that homeowners who meet Social Security disability guidelines can receive a $10,000 property value exemption from school taxes.
  • Provides this property value exemption is effective on January 1 of the tax year regardless of the date the person qualifies and will not increase unless the homeowner makes improvements.
  • Provides a reduction of school tax ceilings on residence homesteads for people who are elderly or have disabilities.
  • Allows cities, counties, or junior college districts or their voters to adopt a tax limitation for homeowners with disabilities who meet Social Security disability guidelines.
  • Provides that homeowners who meet Social Security disability guidelines may postpone paying current or delinquent taxes for as long as they own and live in the property (requires filing of affidavit). Once the property is no longer owned by the person with a disability, the taxes and interest are due immediately. Penalties on late taxes are reduced to 6%.
  • Provides that veterans with disabilities may qualify for property tax exemption (home or other property) ranging from $5,000 to $12,000 depending on the severity of the disability.

Texas Statutes

Contact