Datasets:

referencesource
/

veteran-property-tax-exemptions-by-state

annual_adjustment string	derived_fields list	exemption_at_100_percent string	exemption_at_lower_ratings string	home_value_cap string	id string	minimum_disability_rating_percent string	primary_residence_required string	source string	source_quote string	state string	statute_citation string	surviving_spouse_eligible string	url string	verified_fields list
Yes — both the exemption amounts ($100,000/$150,000) and the household income limit ($40,000) are compounded annually by the California Consumer Price Index for all items, measured February to February, as determined by the California Department of Industrial Relations	[ "state" ]	Exemption on that part of the full value of the residence that does not exceed $100,000 (as adjusted for inflation); $150,000 (as adjusted) if household income does not exceed $40,000 (as adjusted)	None — only veterans who are totally disabled, blind in both eyes, or have lost the use of two or more limbs qualify	$100,000 of assessed value exempt (as adjusted annually per CPI); $150,000 if household income does not exceed $40,000 (as adjusted)	california	100% (or blind in both eyes, or lost the use of two or more limbs)	Yes — must constitute the principal place of residence of the veteran	https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=205.5.&lawCode=RTC	Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, is exempted from taxation on that part of the full value of the residence that does not exceed one hundred thousand dollars ($100,000), as adjuste...	California	Cal. Rev. & Tax. Code § 205.5	Yes — unmarried surviving spouse qualifies if the deceased veteran qualified during lifetime, or would have qualified under laws effective January 1, 1977, or died from a service-connected disease; surviving spouse must remain unmarried	https://referencesource.org/veteran-property-tax-exemptions-by-state/california/	null
No annual inflation adjustment — exemption is a full (100%) tax exemption rather than a dollar amount	[ "state" ]	Full exemption from taxation on homestead real estate	None — only veterans with total and permanent service-connected disability qualify under this section	No cap — full exemption on homestead property	florida	100% (total and permanent disability)	Yes — must be owned and used as a homestead; veteran must be a permanent resident of Florida on January 1 of the tax year	https://leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.081.html	Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran i...	Florida	Fla. Stat. § 196.081	Yes — exemption carries over to surviving spouse as long as spouse holds legal or beneficial title to the homestead, permanently resides thereon, and does not remarry; if spouse sells, may transfer exemption up to the amount from the most recent ad valorem tax roll to a new primary residence	https://referencesource.org/veteran-property-tax-exemptions-by-state/florida/	null
Yes, indirectly — the exemption tracks the maximum amount grantable under 38 U.S.C. § 2102, which is adjusted federally	[ "state" ]	Exemption of the greater of $32,500 or the maximum amount grantable under 38 U.S.C. § 2102 (the VA specially adapted housing grant ceiling) of homestead value, from all state, county, municipal, and school ad valorem taxation	None — no graduated tiers; the veteran must meet the statutory 'disabled veteran' definition	The value of all property in excess of the exempted amount remains subject to taxation	georgia	100% — adjudicated 100 percent totally disabled by the VA, or compensated at the 100 percent level due to individual unemployability, or entitled to a statutory award for loss of feet, hands, or sight (other non-rating pathways also qualify)	Yes — the homestead must be owned and actually occupied by the veteran as a residence and homestead	https://law.justia.com/codes/georgia/title-48/chapter-5/article-2/part-1/section-48-5-48/	Any disabled veteran as defined in any paragraph of subsection (a) of this Code section who is a citizen and resident of Georgia is granted an exemption of the greater of $32,500.00 or the maximum amount which may be granted to a disabled veteran under Section 2102 of Title 38 of the United States Code, as amended, on ...	Georgia	Ga. Code § 48-5-48	Yes — the unremarried surviving spouse or minor children receive the same exemption amount so long as they continue to occupy the home as a residence and homestead	https://referencesource.org/veteran-property-tax-exemptions-by-state/georgia/	null
No — dollar amounts are fixed in statute until amended by the General Assembly; annual reapplication is required except for veterans rated 100% permanently and totally disabled	[ "state" ]	At 70% or more (including 100%), the first $250,000 in equalized assessed value of the property is exempt from taxation	Graduated: 30% to less than 50% rating — $2,500 annual reduction in equalized assessed value; 50% to less than 70% — $5,000 reduction; 70% or more — first $250,000 in equalized assessed value fully exempt	The full exemption at 70%+ is limited to the first $250,000 in equalized assessed value; value above that remains taxable	illinois	30% — a service-connected disability of 30% or more, as certified by the U.S. Department of Veterans Affairs	Yes — the property must be used as a qualified residence by the veteran with a disability	https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K15-169	of 70% or more, as certified by the United States Department of Veterans Affairs as of the date the application is submitted for the exemption under this Section for the applicable taxable year, then the first $250,000 in equalized assessed value of the property is exempt from taxation under this Code	Illinois	35 ILCS 200/15-169 (homestead exemption for veterans with disabilities)	Yes — carries over to the surviving spouse as long as the spouse holds legal or beneficial title, permanently resides there, and does not remarry; transferable to a new primary residence up to the most recent exemption amount	https://referencesource.org/veteran-property-tax-exemptions-by-state/illinois/	null
No automatic inflation adjustment — dollar caps are fixed in statute, but local governments may adopt alternative maximum exemption amounts by local law	[ "state" ]	Assessed value × 50% of the disability rating — at a 100% rating, 50% of assessed value is exempt, capped at $40,000 (or $40,000 × the state equalization rate, whichever is less)	Graduated continuously: exemption equals assessed value multiplied by fifty percent of the veteran's disability rating, subject to the $40,000 cap; wartime veterans also receive 15% of assessed value (max $12,000) regardless of disability	The disability exemption may not exceed $40,000 or $40,000 × the state equalization rate, whichever is less; municipalities may adopt higher or lower maximums by local law	new-york	Any service-connected compensation rating — the disability portion of the exemption is proportional to the rating, with no minimum threshold	Yes — applies to qualifying residential real property that is the primary residence of a qualified owner	https://newyork.public.law/laws/n.y._real_property_tax_law_section_458-a	where the veteran received a compensation rating from the United States veteran’s administration or from the United States department of defense because of a service connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such proper...	New York	N.Y. Real Property Tax Law § 458-a (alternative veterans exemption)	Yes — a 'qualified owner' includes the unremarried surviving spouse of a veteran; a veteran who died in service of a service-connected disability is deemed rated 100%	https://referencesource.org/veteran-property-tax-exemptions-by-state/new-york/	null
Yes — the fifty-thousand-dollar amount is adjusted under § 323.152(A)(1)(d)	[ "state" ]	Enhanced homestead exemption: property taxes reduced on fifty thousand dollars ($50,000) of the true value of the homestead, as adjusted	None — veterans rated below 100% (without individual unemployability) do not qualify for the enhanced disabled-veteran homestead reduction	None — the reduction applies to $50,000 of true value regardless of the home's total value, limited to one homestead owned and occupied by the veteran	ohio	100% — requires a total disability rating, or a total disability rating for compensation based on individual unemployability, for a service-connected disability (§ 323.151(F))	Yes — the homestead must be owned and occupied by the disabled veteran (or occupied, for a homestead in a housing cooperative)	https://codes.ohio.gov/ohio-revised-code/section-323.152	Real property taxes on a homestead owned and occupied, or a homestead in a housing cooperative occupied, by a disabled veteran shall be reduced for each year for which an application for the reduction has been approved. The reduction shall equal the product obtained by multiplying fifty thousand dollars of the true val...	Ohio	Ohio Rev. Code § 323.152(A)(2); 'disabled veteran' defined at § 323.151(F)	Yes — the surviving spouse of a disabled veteran receives the same reduction, continuing through the tax year in which the spouse dies or remarries	https://referencesource.org/veteran-property-tax-exemptions-by-state/ohio/	null
Not applicable — full exemption rather than a dollar amount	[ "state" ]	Full exemption from payment of all real estate taxes on the principal dwelling, conditional on a financial-need determination by the State Veterans' Commission	None — no exemption for service-connected disability ratings below total/100% permanent	None stated — but the exemption requires the State Veterans' Commission to determine the veteran's need for the exemption	pennsylvania	100% — a service-connected disability declared by the U.S. Veterans' Administration to be a total or 100% permanent disability (or blindness, paraplegia, or loss of two or more limbs from wartime service)	Yes — the building must be occupied by the veteran as his or her principal dwelling	https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/51/00.089.002.000..HTM	Any resident of this Commonwealth shall be exempt from the payment of all real estate taxes levied upon any building, including the land upon which it stands, occupied by that person as a principal dwelling, if all of the following requirements are met:	Pennsylvania	51 Pa. Cons. Stat. § 8902	Yes — extended to the unmarried surviving spouse upon the veteran's death, provided the State Veterans' Commission determines the spouse is in need of the exemption	https://referencesource.org/veteran-property-tax-exemptions-by-state/pennsylvania/	null
Not applicable — § 11.131 is a total exemption rather than a dollar amount	[ "state" ]	Total property tax exemption on the disabled veteran's residence homestead	Partial exemption under Tax Code § 11.22 for any one property the veteran owns and designates; the exemption amount varies depending on the disabled veteran's disability rating	None — the § 11.131 exemption is total regardless of the homestead's value	texas	Total exemption requires a rating of 100 percent disabled or of individual unemployability; Tax Code § 11.22 separately provides a partial exemption whose amount varies with the disability rating	Yes for the § 11.131 total exemption (residence homestead); the § 11.22 partial exemption may be applied to any one property the veteran designates	https://comptroller.texas.gov/taxes/property-tax/exemptions/	Tax Code Section 11.131 entitles a disabled veteran awarded 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability to a total property tax exemption on the disabled veteran's residence homestead, as determined by the U.S. Departmen...	Texas	Tex. Tax Code § 11.131 (total exemption); § 11.22 (partial exemption by rating)	Yes — extends to a surviving spouse who has not remarried, if the property was the surviving spouse's residence homestead when the veteran died and remains so	https://referencesource.org/veteran-property-tax-exemptions-by-state/texas/	[ "exemption_at_100_percent" ]
No annual inflation adjustment specified in the statute; exemption is a full (100%) tax exemption rather than a dollar amount	[ "state" ]	Full exemption from taxation on real property used as principal place of residence	None — only veterans rated 100% service-connected, permanent, and total disability qualify	No cap — full value of the qualifying dwelling and up to one acre of land (or more if the locality provides a larger exemption under Article 2)	virginia	100%	Yes — the veteran must occupy the real property as his principal place of residence	https://law.lis.virginia.gov/vacode/title58.1/chapter36/section58.1-3219.5/	the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disabi...	Virginia	Va. Code § 58.1-3219.5	Yes — surviving spouse qualifies so long as the veteran's death occurred on or after January 1, 2011, and the surviving spouse does not remarry; applies without restriction on moving to a different principal place of residence	https://referencesource.org/veteran-property-tax-exemptions-by-state/virginia/	null

State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

Canonical, always-current version: https://referencesource.org/veteran-property-tax-exemptions-by-state/ Machine-readable: https://referencesource.org/veteran-property-tax-exemptions-by-state/data.json — this mirror is a point-in-time copy.

Last verified: 2026-08-17
Stale after: 2027-08-17 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
Records: 9

How much property tax does a disabled veteran owe in each state? All 50 states offer some form of property tax exemption for veterans with service-connected disabilities, but the exemption amount, qualifying disability rating, home value caps, and surviving spouse provisions vary enormously. This dataset records each state's exemption type, dollar amounts or percentage thresholds by disability rating level, home value limits, surviving spouse eligibility, annual adjustment mechanism, and the specific statutory citation.

Provenance — what every record carries

Every record carries source (the URL the value was read from) and source_quote (a verbatim quote from that page stating it). A value you cannot check against its page is indistinguishable from an invented one; these can all be checked. Each record is also individually addressable on the canonical site at its url.

Licence position

unknown

Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.

Sources

Fields

See any record in data/records.jsonl — field names are self-describing, and the canonical page for each record renders them with labels: https://referencesource.org/veteran-property-tax-exemptions-by-state/

Downloads last month: 67

Number of rows:

Total file size:

23.3 kB