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In this updated article for 2026, we list and explain the states with full property tax exemptions for 100% disabled veterans (typically, you must have a 100% P&T VA rating, with some limited exceptions).
While all 50 states offer some sort of property tax exemptions for disabled veterans, our newest research and analysis uncovered 22 states with no property tax for disabled veterans, meaning eligible veterans are completely exempt from paying ANY property tax on their primary residence.
Alright, let’s jump into the top states that offer complete homestead property tax exemption for 100 percent disabled veterans and surviving spouses.
Important: Property tax benefits are administered locally (county/town assessors). “Full exemption” rules can be very specific (homestead rules, acreage limits, trust ownership, documentation, and surviving spouse rules). Always confirm eligibility with your local tax assessor.
Table of Contents
#1. Alabama
Who qualifies: Alabama provides a homestead exemption for homeowners who are permanently and totally disabled (no income limitation for that disability category).
What’s exempt: Qualifying permanently and totally disabled homeowners can be exempt from all ad valorem taxes on the qualifying homestead (county administration applies).
Property limit: The homestead land generally cannot exceed 160 acres.
Surviving spouse: A surviving spouse may be able to continue the exemption in certain circumstances—confirm with the local assessor.
Sources: Alabama Department of Revenue – Homestead Exemptions
#2. Arizona
Who qualifies (FULL exemption pathway): Arizona law provides a full property tax exemption for a veteran with a 100% service-connected VA disability rating (local filing required).
Other disabled-veteran cases (PARTIAL exemption): Arizona also has a limited, income/valuation-tested exemption for widows/widowers, totally disabled persons, and veterans with service- or nonservice-connected disabilities; for TY 2025 many counties describe this as a reduction of taxable assessed value (amounts and limits are adjusted annually).
How to apply: File the required affidavit/application with your county assessor.
Sources: Arizona Revised Statutes (A.R.S.) § 42-11111 | Maricopa County Assessor – Personal Exemptions (annual amounts/limits example)
#3. Arkansas
Who qualifies: A veteran who is 100% disabled as determined by the VA, or receives VA Special Monthly Compensation for (1) loss/loss of use of one or more limbs or (2) total blindness.
What’s exempt: Arkansas law provides a broad exemption on the veteran’s homestead and qualifying personal property (local administration applies).
Surviving spouse / dependents: Surviving spouse and minor dependent children may qualify; surviving spouse generally must remain unremarried (see statute).
Source: Arkansas Code § 26-3-306
#4. Connecticut
Who qualifies: Connecticut established a property tax exemption for veterans with a 100% service-connected permanent and total (P&T) VA disability rating (local assessor filing required).
What’s exempt: In practice, towns commonly describe this as a 100% exemption on the dwelling of the primary residence; lot/excess land/outbuildings may still be taxed depending on how your town applies the law. If the veteran does not own a dwelling, towns commonly describe applying the 100% exemption to one motor vehicle instead.
How to apply: File with your town assessor and follow local documentation/renewal rules.
Sources: Connecticut Public Act 24-46 (PDF) | Example town guidance (Willington, CT) (PDF)
#5. Florida
Who qualifies: Honorably discharged veterans with a service-connected, permanent and total disability who own and use the property as a homestead.
What’s exempt: The homestead is exempt from taxation under Florida’s disabled veteran homestead provisions.
Surviving spouse: Florida has specific surviving spouse rules for qualifying situations (see statute and DOR guidance).
Sources: Florida DOR – Property Tax Oversight (PT-109) (PDF) | Florida Statute § 196.081
#6. Hawaii
County-administered: Hawaii real property tax rules vary by county. Example (Honolulu): A totally disabled veteran’s home can be exempt from all property taxes except the minimum tax.
Sources: Hawaii Statute reference (Justia) | Honolulu – Totally Disabled Veterans Exemption
#7. Illinois
Not a blanket “no tax” state: Illinois uses an Equalized Assessed Value (EAV) reduction. For 70%+ disability, the first $250,000 of EAV of the primary residence is exempt—this often eliminates taxes, but it’s not guaranteed for every property/taxing district.
Source: 35 ILCS 200/15-169
#8. Iowa
“Functional full” via credit: Iowa provides a 100% homestead property tax credit for qualifying veterans rated permanent & total (or IU paid at 100%).
Land/outbuildings: Iowa DOR notes the credit can apply to land and outbuildings up to 40 acres (subject to program rules).
Source: Iowa Department of Revenue – Disabled Veteran Homestead Property Tax Credit
#9. Louisiana
Who qualifies: Veterans with a VA disability rating of 100% unemployability or who are otherwise considered totally disabled under Louisiana’s framework.
What’s exempt: For qualifying 100% veterans, the homestead’s assessed valuation can be fully exempt from ad valorem property tax under Louisiana’s disabled-veteran provisions (parish administration applies).
Tax year applicability: Louisiana clarified implementation for tax years beginning in 2023 and continuing forward.
Source: Louisiana legislative document (PDF)
#10. Maryland
Dwelling-focused: Maryland exempts the dwelling house of a qualifying disabled veteran from property tax (state guidance often frames it around the dwelling and surrounding yard).
Why it’s “near-full”: Because the statute is framed around the dwelling house, treatment of extra land/outbuildings can vary by local practice—confirm locally.
Sources: Maryland Department of Veterans Affairs – Property Tax Exemptions | Maryland Tax-Property § 7-208 (Justia)
#11. Michigan
Who qualifies: A qualifying disabled veteran (or an unremarried surviving spouse) who owns and uses the property as a homestead.
What’s exempt: Michigan provides a property tax exemption for real property owned and used as a homestead by a qualifying disabled veteran or unremarried surviving spouse.
Sources: Michigan Treasury – Disabled Veterans Exemption | MCL 211.7b
#12. Mississippi
Who qualifies: Mississippi provides a pathway for an exemption for certain totally disabled homeowners and unremarried surviving spouses, including qualifying disabled veterans under Mississippi’s homestead exemption rules (local filing required).
What’s exempt: Mississippi law includes an exemption from all ad valorem taxes on the assessed value of the homestead for certain qualifying homeowners (see statutory criteria and documentation requirements).
Source: Mississippi Code § 27-33-75 (Justia)
#13. Nebraska
Statutory 100% pathway: Nebraska law provides a homestead exemption for veterans drawing VA compensation for a 100% service-connected permanent disability (and certain surviving spouses).
Why it’s often included: Nebraska can produce a full exemption outcome for qualifying veterans, but Nebraska also has other homestead categories that are income-based—publish carefully and point to the statute/guide.
Sources: Nebraska Revised Statute § 77-3506 | Nebraska DOR – Homestead Exemption Guide (PDF)
#14. New Hampshire
Very specific “full exemption”: RSA 72:36-a provides an exemption from all taxation on the homestead for certain disabled veterans who own a home specially adapted through VA SAH/SHA (or acquired with proceeds), and meet the statute’s criteria.
Why it’s often misunderstood: It is not a blanket full exemption for all 100% P&T veterans—it’s tied to the SAH/SHA adapted-home requirement in the statute text.
Source: New Hampshire RSA 72:36-a (Justia)
#15. New Jersey
Who qualifies: Veterans with a 100% permanent and total disability (and eligible surviving spouses who meet NJ rules).
What’s exempt: New Jersey provides a full property tax exemption for qualifying 100% disabled veterans on their principal residence (subject to NJ rules and documentation).
Source: New Jersey Treasury – Disabled Veteran Property Tax Exemption
#16. New Mexico
Who qualifies: Under statute, a “disabled veteran” is an honorably discharged veteran determined under federal law to have a 100% permanent and total service-connected disability.
What’s exempt: The property is exempt from property taxation if occupied as the veteran’s principal place of residence.
Surviving spouse: Eligible if married at time of death and continuously occupies the property as a principal residence (see statute).
Source: NMSA § 7-37-5.1 (Justia)
#17. Oklahoma
Who qualifies: 100% disabled veterans who meet Oklahoma’s documentation and homestead requirements (and eligible surviving spouses under OK rules).
What’s exempt: Oklahoma provides an exemption for the full fair cash value of the qualifying homestead (see Oklahoma Tax Commission guidance and Form 998).
Sources: Oklahoma Tax Commission – Exemptions | OTC Form 998 (PDF)
#18. Pennsylvania
Needs-based: Pennsylvania provides a real estate tax exemption for qualifying disabled veterans, but the veteran must demonstrate financial need.
Presumption of need: Pennsylvania DMVA states the presumptive need level was adjusted to $114,637 effective January 1, 2025 (always verify the current figure on the DMVA page).
Source: PA DMVA – Disabled Veterans’ Real Estate Tax Exemption
#19. South Carolina
Who qualifies: Veterans with a total, permanent, and service-connected disability.
What’s exempt: South Carolina allows a property tax exemption on a home and land (up to five acres) and up to two private passenger vehicles.
Source: South Carolina DOR – Veterans Property Tax Exemptions
#20. Texas
Who qualifies: Veterans awarded 100% compensation by the VA due to a 100% disability rating or a VA determination of individual unemployability.
What’s exempt: Texas Tax Code § 11.131 provides an exemption of the total appraised value of the residence homestead.
Surviving spouse: Eligible if requirements are met (including not remarrying and keeping the property as a residence homestead).
Source: Texas Comptroller – 100% Disabled Veteran Residence Homestead Exemption (FAQ)
#21. Virginia
Who qualifies: Veterans with a 100% service-connected, permanent and total disability (including certain IU/TDIU cases if rated P&T), and eligible surviving spouses.
What’s exempt: Real property used as the veteran’s principal residence (locality administration and acreage limits described in VA Code).
Source: Virginia Code § 58.1-3219.5
#22. Wisconsin
Important: Wisconsin is generally not a “property tax exemption” state for this benefit—it’s a refundable credit that effectively reimburses qualifying veterans for property taxes paid.
Who qualifies: Eligible veterans with a 100% service-connected VA rating (including certain IU cases) and certain unremarried surviving spouses (WDVA certification required).
How it works: The credit covers 100% of property taxes paid on a primary Wisconsin residence (including land up to one acre), claimed on your Wisconsin income tax return after WDVA verifies eligibility.
Sources: Wisconsin Department of Veterans Affairs – Property Tax Credit | Wisconsin Department of Revenue – Credit FAQs
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About the Author
Brian Reese
Brian Reese is a world-renowned VA disability benefits expert and the #1 bestselling author of VA Claim Secrets and You Deserve It. Motivated by his own frustration with the VA claim process, Brian founded VA Claims Insider to help disabled veterans secure their VA disability compensation faster, regardless of their past struggles with the VA. Since 2013, he has positively impacted the lives of over 10 million military, veterans, and their families.
A former active-duty Air Force officer, Brian has extensive experience leading diverse teams in challenging international environments, including a combat tour in Afghanistan in 2011 supporting Operation ENDURING FREEDOM.
Brian is a Distinguished Graduate of Management from the United States Air Force Academy and earned his MBA from Oklahoma State University’s Spears School of Business, where he was a National Honor Scholar, ranking in the top 1% of his class.
