Texas · Property tax exemptions for surviving spouses · Updated Oct 2026
Texas property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Texas that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Texas is the Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran). Your whole home is exempt from property tax (100% of the value).
Some amounts depend on where you live. In Texas, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for surviving spouses in Texas
Surviving spouses
Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran)
Your whole home is exempt from property tax (100% of the value).
Who qualifies
You have not remarried and you are the surviving spouse of: a U.S. armed services member killed or fatally injured in the line of duty; a first responder killed or fatally injured in the line of duty; or a veteran who died from a condition presumed service-connected under the federal PACT Act.
How to apply
Check the matching surviving spouse box on Form 50-114 and file it with your county appraisal district, with the death certificate and proof of the death's cause (for example, a Department of Defense or VA letter).
Age 65 or Older or Disabled Residence Homestead Exemption
An extra $60,000 off your home's value for school district taxes (so $200,000 in all with the general exemption). Cities, counties and other local units may add their own extra exemption of at least $3,000. You can get either the age 65 or the disability exemption from a school district, not both.
For surviving spouses: A surviving spouse who was 55 or older when the qualifying spouse died can keep the 65+ exemption if the home stays his or her homestead.
Who qualifies
You are 65 or older (it counts for the whole year in which you turn 65), or you meet the Social Security disability definition, and you own and live in the home. A surviving spouse who was 55 or older when the qualifying spouse died can keep the 65+ exemption if the home stays his or her homestead.
How to apply
Check the age 65 or the disabled box on Form 50-114 and file it with your county appraisal district. Bring a driver's license or state ID. Disabled applicants may need proof of disability (for example, a Social Security award letter). If you already have the homestead exemption and the district has your birth date, you may not need to apply when you turn 65.
Apply no later than one year after the date you turn 65 or become disabled (Tax Code §11.43(k)); if you already have the homestead exemption and the appraisal district has your birth date, it may add the 65+ exemption without a new application (§11.43(m)). You can file a late application up to two years after the date that year's taxes become delinquent (usually February 1 of the next year), Tax Code §11.431.
Renewal
One-time, unless the appraisal district asks you to reapply.
School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled
Your school district tax on the home cannot go above the amount you paid in the first year you got the 65+ or disabled exemption. The ceiling rises only if you add improvements (like a new room). Counties, cities and junior college districts may also adopt a freeze.
For surviving spouses: A surviving spouse 55 or older keeps the ceiling.
Who qualifies
Anyone who gets the age 65 or older or disabled homestead exemption. A surviving spouse 55 or older keeps the ceiling.
How to apply
Automatic once you get the age 65 or disabled exemption on Form 50-114.
Your whole home is exempt from property tax (100% of the value).
For surviving spouses: A surviving spouse who has not remarried keeps it if the home was his or her homestead when the veteran died.
Who qualifies
A veteran who gets 100% VA disability compensation for a service-connected disability and has a 100% rating or individual unemployability. A surviving spouse who has not remarried keeps it if the home was his or her homestead when the veteran died.
How to apply
Check the 100 Percent Disabled Veteran box on Form 50-114 and file it with your county appraisal district, with your VA rating and compensation letter and your driver's license or state ID.
April 30 in general. A disabled veteran can file late up to five years after the delinquency date for the taxes (Tax Code §11.439). A surviving spouse can file late up to two years after the delinquency date (Tax Code §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.
Up to $5,000 off the value for a 10-29% rating, $7,500 for 30-49%, $10,000 for 50-69%, and $12,000 for 70-100%. Also $12,000 if you are 65 or older with at least a 10% rating, totally blind in one or both eyes, or have lost use of a limb. It can go on any one property you own, not only your home.
For surviving spouses: The unmarried surviving spouse and children under 18 of a disabled veteran may also qualify.
Who qualifies
A Texas resident veteran with a service-connected disability rating of at least 10%. The unmarried surviving spouse and children under 18 of a disabled veteran may also qualify.
How to apply
File Form 50-135 with your county appraisal district, with your VA or military disability rating letter.
Check the matching surviving spouse box on Form 50-114 and file it with your county appraisal district, with the death certificate and proof of the death's cause (for example, a Department of Defense or VA letter).
Deadline: Apply no later than one year after the date you turn 65 or become disabled (Tax Code §11.43(k)); if you already have the homestead exemption and the appraisal district has your birth date, it may add the 65+ exemption without a new application (§11.43(m)). You can file a late application up to two years after the date that year's taxes become delinquent (usually February 1 of the next year), Tax Code §11.431.
Renewal: One-time, unless the appraisal district asks you to reapply.
Check the 100 Percent Disabled Veteran box on Form 50-114 and file it with your county appraisal district, with your VA rating and compensation letter and your driver's license or state ID.
Deadline: April 30 in general. A disabled veteran can file late up to five years after the delinquency date for the taxes (Tax Code §11.439). A surviving spouse can file late up to two years after the delinquency date (Tax Code §11.431).
Renewal: One-time, unless the appraisal district asks you to reapply.
Deadline: By April 30. A disabled veteran can file late up to five years after the delinquency date (Tax Code §11.439).
Renewal: One-time, unless your rating changes or the appraisal district asks you to reapply.
Savings estimate for Texas
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Texas
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Texas
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Texas
Who qualifies for property tax breaks for surviving spouses in Texas?
Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran): You have not remarried and you are the surviving spouse of: a U.S. armed services member killed or fatally injured in the line of duty; a first responder killed or fatally injured in the line of duty; or a veteran who died from a condition presumed service-connected under the federal PACT Act. Age 65 or Older or Disabled Residence Homestead Exemption: You are 65 or older (it counts for the whole year in which you turn 65), or you meet the Social Security disability definition, and you own and live in the home. A surviving spouse who was 55 or older when the qualifying spouse died can keep the 65+ exemption if the home stays his or her homestead. School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled: Anyone who gets the age 65 or older or disabled homestead exemption. A surviving spouse 55 or older keeps the ceiling.
Is there an income limit for surviving spouses' property tax breaks in Texas?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Texas?
Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran): April 30 in general. A late application is allowed up to two years after the delinquency date for the taxes (Tax Code §11.431). Age 65 or Older or Disabled Residence Homestead Exemption: Apply no later than one year after the date you turn 65 or become disabled (Tax Code §11.43(k)); if you already have the homestead exemption and the appraisal district has your birth date, it may add the 65+ exemption without a new application (§11.43(m)). You can file a late application up to two years after the date that year's taxes become delinquent (usually February 1 of the next year), Tax Code §11.431. School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled: Comes with the age 65 or disabled exemption. 100 Percent Disabled Veteran Residence Homestead Exemption: April 30 in general. A disabled veteran can file late up to five years after the delinquency date for the taxes (Tax Code §11.439). A surviving spouse can file late up to two years after the delinquency date (Tax Code §11.431).
Do surviving spouses have to reapply every year in Texas?
Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran): One-time; ends if you remarry. Age 65 or Older or Disabled Residence Homestead Exemption: One-time, unless the appraisal district asks you to reapply. School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled: Continues as long as you keep the exemption. 100 Percent Disabled Veteran Residence Homestead Exemption: One-time, unless the appraisal district asks you to reapply.
Where do surviving spouses apply for property tax breaks in Texas?
The appraisal district in your county (for example, the Harris Central Appraisal District) decides all homestead and veteran exemptions. You apply to that appraisal district, not to the state comptroller. For the Surviving Spouse Exemptions (armed services member, first responder, or qualifying veteran): Check the matching surviving spouse box on Form 50-114 and file it with your county appraisal district, with the death certificate and proof of the death's cause (for example, a Department of Defense or VA letter).
Can surviving spouses get more than one property tax break in Texas?
Age 65 or Older or Disabled Residence Homestead Exemption: You can get either the age 65 or the disability exemption from a school district, not both.