Disabled Veteran Property Tax Exemption by State (2025 Update)

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In this ultimate guide, Brian Reese the VA Claims Insider reveals and explains the 2025 property tax exemptions for disabled veterans by state!

All 50 states and the District of Columbia offer property tax benefits for disabled veterans on their primary residence.

Basic eligibility and the exemption amount depend on your current VA disability rating and property type.

Veterans should contact their local county tax assessor’s office to confirm eligibility and application requirements.

The states are arranged alphabetically to help you quickly search and find the veteran property tax exemption requirements in your state.

Note: You might also like our blog post about the BEST Veteran Benefits By State.

Key Findings of Our Research

• Property Tax Benefits for Disabled Veterans: All 50 states and the District of Columbia offer property tax benefits for disabled veterans on their primary residence.

• Eligibility and Exemption Amounts: Eligibility criteria and exemption amounts vary by state, with some states offering full exemptions for veterans with a 100% disability rating, while others provide partial exemptions based on the disability rating percentage. Some states require a veteran to be 100% permanently and totally disabled to receive a property tax exemption.

• 100% Disabled Veterans: Our research and analysis uncovered 20 states with no property tax for 100% disabled veterans, meaning eligible veterans are completely exempt from paying property taxes on their primary residence. The states are Alabama, Arkansas, Florida, Hawaii, Illinois, Iowa, Louisiana, Maryland, Michigan, Mississippi, Nebraska, New Hampshire, New Jersey, New Mexico, Oklahoma, Pennsylvania, South Carolina, Texas, Virginia, and West Virginia.

• Application Process: Veterans should contact their local county tax assessor’s office to confirm eligibility and understand the application requirements. The application process is crucial for accessing these benefits.

• Current and Pending Legislation: The guide highlights recent updates and pending legislation affecting property tax exemptions for disabled veterans, ensuring veterans have the latest information. However, states are always updating their tax exemption criteria so be sure to do your own research using the official state property tax guide websites.

Alabama Disabled Veteran Property Tax Exemption

• Eligibility: Disabled Veterans with a 100% disability rating or those over the age of 65.
• Property Criteria: The property must be a single-family home, the Veteran’s primary residence, and cannot exceed 160 acres.
• Source: https://www.revenue.alabama.gov/property-tax/homestead-exemptions/         

Alaska Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a disability rating of 50% or more.
• Exemption Amount: Up to the first $150,000 of the assessed value of their primary residence.
• Additional Note: The exemption can transfer to the spouse if the Veteran has passed, and the spouse is at least 60 years old.
• Source: https://veterans.alaska.gov/real-estate/          

Arizona Disabled Veteran Property Tax Exemption

• Eligibility: Totally and permanently disabled Veterans.
• Exemption Amount: Up to $4,188 on their primary residence.
• Property Criteria: The property’s assessed value cannot exceed $28,458.
• Source: https://azdor.gov/business/property-tax/property-tax-faqs          

Arkansas Disabled Veteran Property Tax Exemption

• Eligibility: Disabled Veterans who have lost a limb, are totally blind, or have a 100% disability rating.
• Exemption: Full property tax exemption on the homestead and personal property.
• Additional Note: Surviving spouses and dependent children may qualify if the Veteran passes.
• Source: https://www.salinecollector.ar.gov/tax-info/disabled-veteran-exceptions             

California Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating or those compensated at the 100% rate due to unemployability.
• Exemption Amount: For 2024, California has increased the property tax exemption amounts for veterans. The basic exemption is now $169,769, up from $161,083 in 2023. The low-income exemption has risen to $254,656 from $241,627. Additionally, the household income limit for the low-income exemption has increased to $76,235 from $72,335.
• Property Criteria: Must be the Veteran’s primary residence.
• Source: https://www.boe.ca.gov/proptaxes/dv_exemption.htm             

Colorado Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating.
• Exemption Amount: 50% of the first $200,000 of the full value of their primary residence.
• Additional Note: Property tax deferral exists for eligible Veterans over the age of 65 and active-duty personnel.
• Source: https://vets.colorado.gov/property-tax-exemption     

Connecticut Disabled Veteran Property Tax Exemption

• Eligibility: In Connecticut, veterans with a minimum disability rating of 75% may receive a property tax exemption of $3,000 from the total assessed value of their property. This benefit is available to veterans who served at least 90 days of active duty during wartime and were honorably discharged. Additionally, veterans with a disability rating between 10% and 75% are eligible for a $1,500 deduction.
• Source: https://www.cga.ct.gov/2019/rpt/pdf/2019-R-0205.pdf         
• 2024 Update: Effective October 1, 2024, Connecticut veterans with a 100% permanent and total VA rating are completely exempt from paying property taxes on their primary residence.
• Source: Public Act 24-46, An Act Establishing a Property Tax Exemption for Veterans Who Have a Service-Connected Permanent and Total Disability Rating.

Delaware Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating and residency in Delaware for at least 3 years.
• Exemption: Full tax credit against non-vocational school district property tax.
• Source: https://finance.delaware.gov/disabled-veterans/       

Florida Disabled Veteran Property Tax Exemption

• Eligibility: Resident Veterans with at least a 10% disability rating.
• Exemption Amount: $5,000 deduction on the home assessment for tax purposes.
• Additional Note: Veterans with a 100% disability rating may receive a full property tax exemption. Other exemptions may exist for Veterans over the age of 65 and surviving spouses.
• Source: https://floridarevenue.com/property/Documents/pt109.pdf

Georgia Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating.
• Exemption Amount: Any qualifying disabled veteran may be granted an exemption of up to $109,986 according to an index rate set by the United States Secretary of Veterans Affairs. The amount is set in 38 U.S.C. 2102.
• Source: https://veterans.georgia.gov/disabled-veteran-homestead-tax-exemption              

Hawaii Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating.
• Exemption: Full property tax exemption on their primary residence.
• Additional Note: Exemptions vary based on the county.
• Source: https://dod.hawaii.gov/ovs/benefits-and-services/        

Idaho Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating or 100% compensation due to unemployability.
• Exemption Amount: Reduction of property taxes by $1,500.
• Property Criteria: The Veteran must own and live in the home as their primary residence.
• Source: https://tax.idaho.gov/taxes/property/homeowners/veteran-benefit/           

Illinois Disabled Veteran Property Tax Exemption

• Eligibility: Disabled veterans with a VA rating of 30% or more and surviving spouses.
• Exemption: Disabled veterans can receive an annual reduction in the equalized assessed value (EAV) of their primary residence. To qualify, the veteran must own or lease a single-family home, be responsible for property taxes, and have a total EAV of less than $250,000 after deducting any commercial use portion. The exemption amount is based on the veteran’s disability rating:
  • A 30-49% service-connected disability qualifies for a $2,500 reduction.
  • A 50-69% service-connected disability qualifies for a $5,000 reduction.
  • A 70% or greater service-connected disability qualifies for a full exemption from property taxes.
• Source: https://tax.illinois.gov/localgovernments/property/taxrelief.html             

Indiana Disabled Veteran Property Tax Exemption

• Eligibility: Veterans who served in WWII, Korea, Vietnam, or the Gulf War, received an honorable discharge, and have a disability rating of at least 10%.
• Exemption Amounts:
  • If the veteran is totally disabled (100%) then the deduction is equal to 100% of the assessed value
  • If the veteran is 90% disabled, then the deduction is equal to 90% of the assessed value
  • If the veteran is 80% disabled, then the deduction is equal to 80% of the assessed value
  • If the veteran is 70% disabled, then the deduction is equal to 70% of the assessed value
  • If the veteran is 60% disabled, then the deduction is equal to 60% of the assessed value
  • If the veteran is 50% disabled, then the deduction is equal to 50% of the assessed value
• Additional Note: Veterans with at least 90 days of service, an honorable discharge, and a total service-connected disability or those 62 years old with at least a 10% disability rating qualify for a $14,000 deduction.
• Source: https://www.in.gov/dva/state-of-indiana-benefits-and-services/property-tax-deductions/          

Iowa Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating from service-connected causes.
• Exemption: Full property tax exemption on one property less than 40 acres in a rural area or less than 1/2 acre in an urban area.
• Additional Note: Surviving spouses may also qualify if the Veteran has passed.
• Source: https://tax.iowa.gov/disabled-veteran-homestead-property-tax-credit   

Kansas Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 50% or higher VA disability rating.
• Exemption: Applies to the primary residence.
• Additional Note: The Homestead Refund is a rebate program for the property taxes paid by homeowners. The appraised value of the home cannot exceed $350,000. The maximum refund amount is $700.
• Source: https://www.ksrevenue.gov/faqs-taxhomestead.html

Kentucky Disabled Veteran Property Tax Exemption

• Eligibility: Veterans who are at least 65 years old or 100% permanently and totally disabled by the VA.
• Exemption Amount: The value of the homestead exemption for the 2023-2024 assessment years was $46,350. This amount is deducted from the assessed value of the applicant’s home and property taxes are computed based upon the remaining assessment. For example, if the applicant’s residence is assessed at a value of $200,000, property taxes would be computed on $153,650 (200,000 – 46,350). The amount of the homestead exemption is recalculated every two years to adjust for inflation.​
• Source: https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx       

Louisiana Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% service-connected disability rating or 100% unemployability rating.
• Exemption: Full property tax exemption available as of CY 2023.
• Additional Note: Veterans with a disability rating of 99% or less may be eligible for a partial exemption up to $120,000.
• Source: https://www.vetaffairs.la.gov/benefit-category/tax-exemptions/

Maine Disabled Veteran Property Tax Exemption

• Eligibility: Veterans who are at least 62 years old or have a 100% disability rating.
• Exemption Amount: Up to $6,000.
• Additional Note: Up to $50,000 for Veterans receiving a federal grant for specially adapted housing.
• Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions         

Maryland Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating due to service.
• Exemption: Full property tax exemption on their primary residence.
• Additional Note: Surviving spouses of military personnel killed in the line of duty may also qualify.
• Source: https://veterans.maryland.gov/maryland-tax-benefits/        

Massachusetts Disabled Veteran Property Tax Exemption

• Eligibility: Veterans must have served on active duty and been honorably discharged with at least a 10% VA disability rating. Must have lived in Massachusetts for at least 5 consecutive years before the tax year begins or at least 6 consecutive months before entering military service.
• Types of Exemptions:
  • Clause 22: $400 for veterans with a service-connected disability of 10% or more, Purple Heart recipients, and Gold Star Parents.
  • Clause 22A: $750 for veterans who lost one foot, hand, or eye, or received specific military honors.
  • Clause 22B: $1,250 for veterans who lost both feet, hands, or eyes.
  • Clause 22C: $1,500 for veterans with total disability who received specially adapted housing assistance.
  • Clause 22D: Full exemption for surviving spouses of military personnel who died in service or due to service-related injuries/illnesses.
  • Clause 22E: $1,000 for veterans with a 100% service-connected disability.
  • Clause 22F: Full exemption for paraplegic veterans or those with 100% disability due to service-connected blindness.
• Source: https://www.mass.gov/doc/guide-to-real-estate-tax-exemptions-for-qualifying-veterans/download

Michigan Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating from service.
• Exemption: Full property tax exemption on their primary residence.
• Additional Note: Homestead tax credit and property tax relief for active military personnel are also available.
• Source: https://www.michigan.gov/taxes/property/exemptions/veterans/disabled-veterans-exemption

Minnesota Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with at least a 70% disability rating.
• Exemption Amount:
  • Veteran with 100% permanent and total disability rating: May qualify for a market value exclusion of $300,000.
  • Veteran with 70% or greater service-connected disability rating: May qualify for a market value exclusion of $150,000.
  • Surviving spouse receiving dependency and indemnity compensation: May qualify for a market value exclusion of $300,000, regardless of the veteran’s disability status.
  • Surviving spouse of a qualifying veteran or service member: May qualify for a market value exclusion of $300,000 if the veteran had a 100% permanent and total disability rating.
  • Qualifying primary family caregiver of a veteran with 100% permanent and total disability rating: May qualify for a market value exclusion of $300,000.
  • Qualifying primary family caregiver of a veteran with 70% or greater service-connected disability rating: May qualify for a market value exclusion of $150,000.
• Source: https://www.revenue.state.mn.us/market-value-exclusion-veterans-disability         

Mississippi Disabled Veteran Property Tax Exemption

• Eligibility: Honorably discharged Veterans with a service-connected 100% total disability.
• Exemption: Full property tax exemption on the assessed value of homestead property.
• Additional Note: Unmarried surviving spouses of eligible Veterans may also qualify.
• Source: https://www.msva.ms.gov/state-benefits       

Missouri Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating.
• Exemption: Credit up to $1,100 for property taxes on their primary residence. The actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable).
• Additional Note: Former Prisoners of War also qualify.
• Source: https://dor.mo.gov/taxation/individual/tax-types/property-tax-credit/

Montana Disabled Veteran Property Tax Exemption

• Eligibility: Veterans and their spouses with a 100% VA disability rating.
• Exemption Amount:
  • 100% Reduction: If your income is $0 – $45,803 (single), $0 – $54,963 (married or head of household), or $0 – $38,169 (unmarried surviving spouse).
  • 80% Reduction: If your income is $45,804 – $50,384 (single), $54,964 – $59,544 (married or head of household), or $38,170 – $42,750 (unmarried surviving spouse).
  • 70% Reduction: If your income is $50,385 – $54,963 (single), $59,545 – $64,124 (married or head of household), or $42,751 – $47,330 (unmarried surviving spouse).
  • 50% Reduction: If your income is $54,964 – $59,554 (single), $64,125 – $68,705 (married or head of household), or $47,331 – $51,911 (unmarried surviving spouse).
• Source: https://montana.servicenowservices.com/citizen?id=kb_article_view&sysparm_article=KB0013224

Nebraska Disabled Veteran Property Tax Exemption

• Eligibility: Nebraska veterans with a 100% Permanent and Total (P&T) VA disability rating are exempt from paying property taxes on their primary residence. The Nebraska disabled veteran homestead exemption is also available to the unremarried widow(er) or a surviving spouse who remarries after attaining the age of 57 for Category 4 of:
  • Any veteran who died because of a service-connected disability;
  • A servicemember whose death while on active duty was service-connected;
  • A servicemember who died while on active duty during wartime; or
  • A veteran who received compensation from the VA because of a 100% disability that was service-connected.
• Exemption Amount: Amount varies based on marital status and total household income. See below for the 2024 Nebraska 100% Disabled Veterans Property Tax Relief Percentage Based on Income.
• If You Are Single:
  • $0 — $39,300.99: 100% exemption
  • $39,301 — $41,100.99: 90% exemption
  • $41,101 — $42,900.99: 80% exemption
  • $42,901 — $44,800.99: 70% exemption
  • $44,801 — $46,600.99: 60% exemption
  • $46,601 — $48,400.99: 50% exemption
  • $48,401 — $50,200.99: 40% exemption
  • $50,201 — $52,000.99: 30% exemption
  • $52,001 — $53,900.99: 20% exemption
  • $53,901 — $55,700.99: 10% exemption
  • $55,701 and over: 0% exemption
• If You Are Married or Closely Related:
  • $0 — $45,000.99: 100% exemption
  • $45,001 — $47,200.99: 90% exemption
  • $47,201 — $49,400.99: 80% exemption
  • $49,401 — $51,600.99: 70% exemption
  • $51,601 — $53,900.99: 60% exemption
  • $53,901 — $56,100.99: 50% exemption
  • $56,101 — $58,300.99: 40% exemption
  • $58,301 — $60,500.99: 30% exemption
  • $60,501 — $62,700.99: 20% exemption
  • $62,701 — $64,900.99: 10% exemption
  • $64,901 and over: 0% exemption
• Source: https://revenue.nebraska.gov/PAD/homestead-exemption

Nevada Disabled Veteran Property Tax Exemption

• Eligibility: All honorably discharged veterans. The amount of exemption increases significantly with a VA rating of 60% or higher or if the veteran or surviving spouse is blind.
• Exemption Amount: The amount of exemption varies based on the following criteria.
  • Veteran with no VA rating or service connected below 60%:
    • Assessed Value: $3,440
  • 60%-79% Disabled Veteran:
    • Assessed Value: $17,200
  • 80%-99% Disabled Veteran:
    • Assessed Value: $25,800
  • 100% Disabled Veteran:
    • Assessed Value: $34,400
  • Surviving Spouse:
    • Assessed Value: $1,720
  • Surviving Spouse & Blind:
    • Assessed Value: $6,880
  • Surviving Spouse & Veteran:
    • Assessed Value: $5,160
  • Blind:
    • Assessed Value: $5,160
  • Blind & Veteran:
    • Assessed Value: $8,600
• Source: https://www.clarkcountynv.gov/government/assessor/exemption.php

New Hampshire Disabled Veteran Property Tax Exemption

• Eligibility: Permanently and totally disabled veterans with a 100% VA rating, double amputees, paraplegics, or unremarried surviving spouses.

• Exemption Amount:
  • Wartime Veterans: Eligible wartime veterans, their wives, or widows may receive a property tax credit of $51, or $100 if both are eligible. Cities/towns can vote to increase this credit up to $750.
  • All Veterans’ Property Tax Credit: Veterans who served at least 90 days on active duty and were honorably discharged, as well as their spouses or surviving spouses, may qualify for an additional property tax credit if not already receiving other specified credits. This includes National Guard or reserve members.
  • Widows of Fallen Veterans: The widow of a veteran killed on active duty may be eligible for a property tax credit between $700 and $4,000.
  • Disabled Veterans: A $701 tax credit is available for veterans who are permanently and totally disabled, double amputees, paraplegics, or their un-remarried surviving spouses. Cities/towns can increase this credit up to $4,000.
  • Specially Adapted Homesteads: Permanently and totally disabled veterans who are blind, paraplegic, or double amputees, and who own a specially adapted home acquired with VA assistance, are exempt from all property taxes on that home. Their surviving spouses are also exempt.
• Source: https://www.nh.gov/nhveterans/benefits/tax.htm       

New Jersey Disabled Veteran Property Tax Exemption

• Eligibility: All honorably discharged veterans. New Jersey veterans with a 100% Permanent and Total (P&T) VA disability rating are exempt from paying property taxes on their primary residence. The veteran’s surviving spouse is entitled to the same exemption to which the veteran was entitled so long as he or she remains unmarried and owns and occupies the home or another home.
• Exemption Amount: All honorably discharged veterans can receive a $250 tax exemption on their primary residence. 100% permanently and totally disabled veterans can receive a full property tax exemption on their primary residence.
• Full Property Tax Exemption For 100% Disabled Veterans or Surviving Spouses:
  • 100% permanently and totally disabled active duty veterans or the un-remarried surviving spouses of such disabled active duty veterans are granted a full property tax exemption on their dwelling house and the lot on which it is situated.  
• $250 Property Tax Deduction for Veterans or Surviving Spouses:
  • Active duty veterans or their un-remarried surviving spouses can receive a $250 annual deduction from taxes due on real or personal property.
• Source: https://www.nj.gov/treasury/taxation/lpt/lpt-disabledvet.shtml   

New Mexico Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% permanent and total VA disability rating.
• Exemption: Full tax exemption on the veteran’s primary residence.
• Source: https://www.nmdvs.org/state-veteran-benefits/        

New York Disabled Veteran Property Tax Exemption

• Eligibility: There are three different property tax exemptions available to veterans who have served in the United States Armed Forces:
  • Alternative Veterans’ Exemption
  • Cold War Veterans’ Exemption
  • Eligible Funds Exemption

1.  New York Alternative Veterans Exemption:

• Applies only to residential property of veterans who served during a designated war time or received an expeditionary medal.
• Available in over 95% of county, city, town, and village taxing jurisdictions. Some jurisdictions and school districts may choose to offer it in the future.
• Check with your assessor or clerk for availability.
• Authorized by Real Property Tax Law, section 458-a.
• 15% reduction in assessed value to veterans who served during a time of war
• additional 10% reduction in assessed value to veterans serving in combat zones (includes recipients of expeditionary medals)
• additional reduction in assessed value to veterans who incur service-connected disabilities, equal to one-half of their service-connected disability ratings (regardless of whether such veterans served in combat zones)
• percentage-level benefits are subject to maximum dollar limits set by each taxing jurisdiction

2. New York Cold War Veterans Exemption:

• Applies only to residential property of veterans who served during the Cold War period.
• Counties, cities, towns, villages, and school districts may offer this exemption.
• Check with your assessor or clerk for availability.
• Authorized by Real Property Tax Law, section 458-b.
• 15% reduction in assessed value to veterans who served during a time of war
• additional 10% reduction in assessed value to veterans serving in combat zones (includes recipients of expeditionary medals)
• additional reduction in assessed value to veterans who incur service-connected disabilities, equal to one-half of their service-connected disability ratings (regardless of whether such veterans served in combat zones)
• percentage-level benefits are subject to maximum dollar limits set by each taxing jurisdiction

3. New York Eligible Funds Exemption:

• Provides a partial exemption for property purchased with pension, bonus, or insurance monies by a veteran or certain designated persons.
• The eligible funds exemption reduces the assessed value of a property that a veteran purchased with eligible funds (typically up to a maximum of $7,500) that the veteran received upon discharge from active duty.
• Source: https://veterans.ny.gov/property-tax-exemptions-veterans           

North Carolina Disabled Veteran Property Tax Exemption

• Eligibility: Veterans who are 100% disabled or receive benefits for specially adapted housing. If owned by surviving spouse: The property owner must be the surviving spouse of either (1) a veteran who had a permanent and total service-connected disability or (2) a veteran that received benefits for specially adapted housing under 38 U.S.C. 2101 or (3) a veteran who died as a result of a service-connected condition.
• Exemption: Up to the first $45,000 of the appraised value of their primary residence.

Source: https://www.milvets.nc.gov/benefits-services/veterans-property-tax-relief

North Dakota Disabled Veteran Property Tax Exemption

• Eligibility:
  • Must be a veteran of the U.S. Armed Forces with a service-connected disability of 50% or greater.
  • Your rating, including individual unemployability, can total 100% as determined by the VA.
  • Must have received an honorable discharge or be retired from the U.S. Armed Forces.
  • Must reside on and have a vested interest in the property.
• Exemption Details:
  • Reduces the taxable value of a homestead, which includes a house, the land it is on, and other buildings on the same land.
  • If the veteran moves, the credit can be applied to the new homestead.
  • Married disabled veterans living together cannot exceed a combined credit of 100% of $8,100 of taxable value.
  • Upon the veteran’s death, the spouse remains eligible for the credit and receives 100% of it if they are receiving VA dependency and indemnity compensation.
• Taxable Value Reductions:
  • 100% disability: $8,100
  • 90% disability: $7,290
  • 80% disability: $6,480
  • 70% disability: $5,670
  • 60% disability: $4,860
  • 50% disability: $4,050
• Source: https://www.tax.nd.gov/tax-exemptions-credits/property-tax-credits-exemptions            

Ohio Disabled Veteran Property Tax Exemption

• Eligibility:
  • Must be a 100% permanently and totally disabled veteran or have Individual Unemployability (TDIU) status as determined by the VA.
  • Must have been honorably discharged from the U.S. Armed Forces.
  • The residence must be your primary home as of January 1st of that year.
• Exemption Amount:
  • Eligible veterans can get a reduction in real property tax equal to the tax on up to $50,000 of their residence value.
  • This applies to property tax on homes, including manufactured or mobile homes.
• Source: https://www.lakecountyohio.gov/veteran-services/homestead-tax-reduction/        

Oklahoma Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% disability rating.
• Exemption: Full exemption from ad valorem taxes on their primary residence.
• Additional Note: Surviving spouses of Veterans killed in active duty may also qualify.
• Source: https://okpolicy.org/ad-valorem-exemptions-property-tax-exemptions/

Oregon Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 40% VA disability rating or higher.
• Exemption: For 2024, the basic property tax exemption for a non-service-connected disabled veteran or their surviving spouse in California is $25,537 of Assessed Value. For veterans with a service-connected disability, the exemption is $30,646 of Assessed Value. These exemption amounts increase by 3% each year.
• Source: https://www.oregon.gov/DOR/forms/FormsPubs/veteran-spouse-exemption_310-676.pdf

Pennsylvania Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% permanent service-connected disability, total disability based on individual unemployability, or service-connected blindness, paraplegia, or loss of two or more limbs as rated by the VA.
• Exemption: Full exemption if the veteran demonstrates financial need.
• Additional Note: Applicants must show financial need. Applicants with an annual income of $108,046 or less are given a presumption of need for the exemption. Applicants whose gross annual income exceed $108,046 will be considered to have a financial need for the exemption when their allowable monthly expenses exceed monthly household income. The applicant’s monthly household expenses must be verified with supporting documentation and will be calculated to include a cost-of-living allowance.
• Source: https://www.dmva.pa.gov/Veterans/Benefits/Pages/RETX.aspx             

Rhode Island Disabled Veteran Property Tax Exemption

• Eligibility: Disabled Veterans in Rhode Island may qualify for a property tax exemption on their primary residence. The exemption amounts vary depending on the county, the property’s value, and the specific exemption category. The seven categories include Veterans’ regular exemption, Partially Disabled Veteran, Totally Disabled Veteran, Unmarried Widow of a Qualified Veteran, Gold Star Parents’ exemption, Prisoner of War exemption, and Specially Adapted Housing exemption.
• Exemption: Amount varies by county, property value, and exemption category.
• Source: https://municipalfinance.ri.gov/sites/g/files/xkgbur546/files/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf     

South Carolina Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% permanent and total VA rating.
• Exemption: Full exemption on home and land up to five acres, and up to two vehicles.
• Additional Note: Medal of Honor recipients, former Prisoners of War, and surviving spouses may also qualify.
• Updates: Recently passed legislation allows disabled veterans to obtain a property tax exemption retroactive to the year they became disabled. This change, effective immediately, also applies to surviving spouses of disabled veterans, regardless of whether the veteran had applied for the exemption​.
• Source: https://dor.sc.gov/resources-site/publications/Publications/Property-Exemptions-for-Vets.pdf  

South Dakota Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a 100% permanent and total VA rating.

• Exemptions: Up to $150,000 of the assessed value for qualifying property.

• Qualifying for Property Tax Exemption under SDCL 10-4-40 and SDCL 10-4-41, SDCL 10-4-40: Disabled Veterans Exemption Details:
  • Veterans rated as permanently and totally disabled from a service-connected disability.
  • The veteran must own and occupy the dwelling classified as owner-occupied.
  • $150,000 of the full and true value of the dwelling is exempt from property taxation.
  • Veterans must apply for this exemption using a form prescribed by the secretary of revenue.
  • If the veteran misses the application deadline, they can petition the board of county commissioners to recalculate taxes and abate or refund the difference.
  • The exemption is retained as long as the veteran owns and occupies the dwelling. The exemption is lost if the property is transferred, the veteran no longer occupies the dwelling, or the property use changes.
  • The exemption remains valid if the property’s legal description changes, provided the veteran continues to reside in the dwelling.

• Qualifying for Property Tax Exemption Under SDCL 10-4-41: Surviving Spouses of Certain Veterans
  • The surviving spouse of a veteran rated as permanently and totally disabled from a service-connected disability.
  • The surviving spouse of a veteran receiving dependency and indemnity compensation from the VA due to the veteran’s service-connected death.
  • The surviving spouse must own and occupy the dwelling classified as owner-occupied.
  • $150,000 of the full and true value of the dwelling is exempt from property taxation.
  • Surviving spouses must apply for this exemption using a form prescribed by the secretary of revenue.
  • If the surviving spouse misses the application deadline, they can petition the board of county commissioners to recalculate taxes and abate or refund the difference.
  • The exemption is retained as long as the surviving spouse owns and occupies the dwelling, does not remarry, and the property use does not change.
  • The exemption remains valid if the property’s legal description changes, provided the surviving spouse continues to reside in the dwelling.

Source: https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/

Tennessee Disabled Veteran Property Tax Exemption

Eligibility: To qualify for tax relief as a disabled veteran, you must meet one of the following conditions:

1. Service-Connected Disability:
   • Paraplegia, or
   • Permanent paralysis of both legs and lower body due to spinal cord or brain injury or disease, or
   • Loss or loss of use of two or more limbs, or
   • Legal blindness
2. Service-Connected 100% Permanent and Total Disability:
   • As determined by the VA.
3. 100% Total and Permanent Disability:
   • Resulting from being a prisoner of war.
4. Property Ownership and Use:
   • Must own and use the property as your primary residence.
   • The tax relief is calculated at a maximum market value of $175,000.
5. Exemption: The maximum market value for tax relief is $175,000.

• Source: https://www.tn.gov/veteran/veteran-benefits/tn-state-benefits/homeowners/property-tax-relief-for-disabled-veterans.html

Texas Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a disability rating of at least 10%. Veterans with a 100% VA rating are completely exemption from paying property taxes on their primary residence.
• Exemption: Texas Disabled Veteran Property Tax Exemption Amounts by VA Disability Rating. For the general disabled veteran exemption under Tax Code Section 11.22, the exemption amount is based on the veteran’s VA disability rating:
• 10% – 29% disability rating: $5,000 exemption
• 30% – 49% disability rating: $7,500 exemption
• 50% – 69% disability rating: $10,000 exemption
• 70% – 99% disability rating: $12,000 exemption
• 100% disability rating: Total exemption of property value

Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php

Utah Disabled Veteran Property Tax Exemption

• Eligibility:
  • Veterans with a 10% or greater service-connected disability.
  • Surviving spouse or minor orphans of a Service member killed in action or who died in the line of duty.
• Exemption Amount:
  • Up to $500,000 of the taxable value of the residence or personal property.
  • 100% Disability: Eligible for the full exemption amount.
  • Less than 100% Disability: Eligible for a percentage of the exemption equal to their disability rating.
  • Surviving Spouse or Minor Orphans: Eligible for a total exemption of their primary residence and all personal property not used for business.

How Your Tax Relief Benefit is Calculated

1. Legislature’s Role:
   • Each year, the legislature sets the maximum reduction in taxable value under the tax relief program.
2. Your Benefit:
   • Your benefit amount is the maximum reduction multiplied by your disability rating.
   • For a 100% disability rating, the full benefit amount is applied to reduce your taxable value.
3. Example Calculation:
   • If the full benefit amount is $500,000:
     • 10% Disability Rating: You receive a $50,000 reduction in taxable value.
     • 100% Disability Rating: You receive the full $500,000 reduction in taxable value.

• Example 1:
  • Disability Rating: 10%
  • Market Value: $500,000
  • Taxable Value (55% of Market Value): $275,000
  • Benefit Amount: $50,000
  • Adjusted Taxable Value: $225,000
  • Tax Rate: 0.010897
  • Taxes Due: $2,451.83
• Example 2:
  • Disability Rating: 100%
  • Market Value: $500,000
  • Taxable Value (55% of Market Value): $275,000
  • Benefit Amount: $500,000
  • Adjusted Taxable Value: -$225,000 (No taxes due)
  • Tax Rate: 0.010897
  • Taxes Due: $0
• Example 3:
  • Disability Rating: 100%
  • Market Value: $1,000,000
  • Taxable Value (55% of Market Value): $550,000
  • Benefit Amount: $500,000
  • Adjusted Taxable Value: $50,000
  • Tax Rate: 0.010897
  • Taxes Due: $554.85

Source: https://veterans.utah.gov/wp-content/uploads/2021/10/benefitBookletRedesign2021.pdf

Vermont Disabled Veteran Property Tax Exemption

• Eligibility: Disabled veterans are eligible for the property tax exemption if they meet one of the following conditions:
  • Receive disability compensation for a 50% or higher disability.
  • Receive a non-service-connected pension (improved pension).
  • Receive military retirement pay for a permanent medical military retirement.
• Exemption Details:
  • Minimum Exemption: State law mandates a minimum $10,000 property tax exemption for veterans in both the municipal and education grand lists.
  • Maximum Exemption: Cities and towns may vote to increase the exemption up to $40,000 in the municipal grand list.
  • This exemption reduces the assessed value of the veteran’s property, thereby lowering their property taxes.

Source: https://tax.vermont.gov/property-owners/exemptions

Virginia Disabled Veteran Property Tax Exemption

• Eligibility:
  • Veterans with a 100% service-connected, permanent, and total disability.
  • Veterans rated at less than 100% but who the VA rates at 100% due to individual unemployability and are rated “permanent and total”.
  • Surviving spouses of qualifying veterans.
  • Surviving spouses of any member of the U.S. armed forces who was killed in action (KIA), including those designated as Died of Wounds (DOW).
• Exemption Details:
  • The exemption applies to the veteran’s or surviving spouse’s principal residence and up to one acre of land.
  • The exemption remains as long as the veteran or surviving spouse occupies the property as their primary residence.
  • For surviving spouses, the exemption continues as long as they do not remarry.
  • As of July 1, 2019, surviving spouses of KIA/DOW and 100% disabled veterans can move and retain the exemption on their new principal residence.    

Washington Disabled Veteran Property Tax Exemption

• Eligibility: Veterans with a disability rating of 80% or higher.
• Exemption: Amount based on income, property value, and local levy rates.
• Additional Note: Widows of disabled Veterans are also eligible.
• Source: https://www.dva.wa.gov/veterans-their-families/veterans-benefits/housing-resources/property-tax-relief        

West Virginia Disabled Veteran Property Tax Exemption

• Eligibility: Veterans over 65 and permanently disabled due to service.
• Exemption: Up to $20,000 of assessed value on their primary residence.
• Additional Note: Surviving spouses may also qualify, but only one exemption per owner-occupied residence.
• Updates: Starting January 1, 2024, honorably discharged disabled veterans in West Virginia who have a combined disability rating of 90% or greater from the VA are eligible for an income tax credit equal to the amount they paid in property taxes on their residence. This credit will be applied to their state income tax, or they can claim a reimbursement if the credit exceeds their state tax liability or if they do not typically file state tax returns.
• Source: https://veterans.wv.gov/benefits/Pages/StateBenefits.aspx             

Wisconsin Disabled Veteran Property Tax Exemption

• Eligible Veterans:
  • Must have been a Wisconsin resident for a consecutive 5-year period after entering active duty or when entering active duty.
  • Must have a 100% service-connected disability (SCD) rating under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability.
  • For individual unemployability: Must have an SCD rating of 60% or a combination of conditions with at least one condition rated at 40% and a combined rating of at least 70%, with an administrative adjustment to 100% due to individual unemployability.
• Eligible Surviving Spouses:
  • Must be unremarried and receiving Dependency and Indemnity Compensation (DIC) from the VA.
  • The veteran must have been a Wisconsin resident at the time of death for the spouse to qualify.
• Exemption: Wisconsin offers a property tax credit for veterans with a 100% disability rating who have been residents of the state for at least five years. The credit applies to the veteran’s primary residence and up to one acre of land. Unmarried surviving spouses of eligible veterans can also qualify for this benefit.
• Source: https://dva.wi.gov/Pages/benefitsClaims/Property_Tax_Credit.aspx             

Wyoming Disabled Veteran Property Tax Exemption

• Eligibility: Honorably discharged veterans of WWI, WWII, Korea, Vietnam, or honorably discharged veteran who was awarded the armed forces expeditionary medal or other authorized service or campaign medal indicating service for the United States in any armed conflict in a foreign country (Qualified Medals); surviving spouses of qualifying veterans; certain disabled veterans may also be eligible for the exemption. 
• Exemption: Up to $3,000 of the assessed value of their primary residence. There is active legislation to change this amount to $6,000 beginning January 1, 2025. 
• Additional Note: If not used for property tax, the exemption amount can be applied to vehicle license fees.
• Source: https://wyo-prop-div.wyo.gov/tax-relief           

District of Columbia Disabled Veteran Property Tax Exemption

• Eligibility: Effective October 1, 2022, residential real property owned by a veteran who has been classified by the VA as having a 100% total and permanent disability rating or is paid at the 100% disability rating level as a result of individual unemployability.

• Exemption: Reduction in the assessed value of $445,000, provided that:
  • The property has no more than five dwelling units and is occupied by the disabled veteran.
  • It is the primary residence of the disabled veteran.
  • The disabled veteran owns at least 50% of the property.
  • The disabled veteran is domiciled in the District.
  • The total household income does not exceed $154,750 for TY2024.
  • Note: Properties benefiting from this deduction cannot receive the Homestead, Senior Citizen/Disabled Tax Relief, or tax cap credit.

• Source: https://communityaffairs.dc.gov/page/disabled-veterans-homestead-deduction  

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