Texas Surviving Spouse Property Tax Exemptions

Administered by Texas Comptroller of Public Accounts · comptroller.texas.gov

Multiple property tax exemptions for surviving spouses of Texas military members and disabled veterans. (1) Surviving spouse of a 100% disabled veteran: full exemption on the homestead continues if the spouse does not remarry. If the surviving spouse moves, the same dollar amount of exemption transfers to the new home. (2) Surviving spouse of a US service member killed or fatally injured in the line of duty: 100% exemption on the homestead under Tax Code 11.133, no remarriage. (3) Surviving spouse of a service member who died on active duty: $5,000 exemption applicable to any one property. (4) Surviving spouse age 55+ of an Over-65 homeowner: may continue the deceased spouse's school tax ceiling and over-65 exemption if they remain in the home.