Verified June 2026
Disabled Veteran Property Tax Exemption by State
Property tax breaks for disabled veterans vary enormously by state — and most are not all-or-nothing at 100%. Pick your state and VA disability rating below to see exactly what you qualify for, the income or age strings attached, surviving-spouse rules, and a link to the official source. Covering all 50 states, verified June 2026 against state revenue departments, state veterans-affairs agencies, and statutes.
Select your state and rating to see your benefit.
All 50 states at a glance
Tap a state for the full breakdown, tier table, and how to apply.
| State | Benefit type | Summary |
|---|---|---|
| Alabama | Full exemption at 100% | Alabama fully exempts the primary residence (plus up to 160 adjacent acres) from all ad valorem property taxes for anyone who is permanently and totally disabled, which a VA 100% permanent-and-total rating satisfies, with no income limit. |
| Alaska | Assessed-value exclusion | Alaska exempts the first $150,000 of assessed value of a disabled veteran's primary residence from municipal property tax if the veteran has a service-connected disability rated 50% or more. |
| Arizona | Graduated by disability rating | As of tax year 2026, Arizona fully exempts the primary residence of a veteran with a 100% VA service-connected disability rating; veterans rated below 100% get a partial exemption equal to their disability percentage applied to a capped assessed-value amount, subject to income and home-value limits. |
| Arkansas | Full exemption at 100% | Arkansas fully exempts a qualifying disabled veteran's homestead and personal property from all state property taxes if the veteran has a VA-awarded special monthly compensation for loss/loss-of-use of a limb, total blindness, or a service-connected 100% total and permanent disability. |
| California | Assessed-value exclusion | California reduces the assessed value of a 100%-disabled (or paid-at-100% due to unemployability) veteran's principal residence by a basic exemption (~$175,298 for 2025 / $180,671 for 2026), or a larger low-income exemption (~$262,950 for 2025 / $271,009 for 2026) if household income is below the annual limit. |
| Colorado | Fixed-dollar reduction | Colorado exempts 50% of the first $200,000 of a qualifying disabled veteran's primary-residence value, and as of the 2025 tax year veterans with VA Individual Unemployability (TDIU) status now qualify in addition to those rated 100% permanent and total. |
| Connecticut | Full exemption at 100% | Connecticut now fully exempts the primary residence of a veteran with a 100% Permanent & Total service-connected disability rating (effective Oct 1, 2024); a separate, older income/age-graduated exemption gives smaller dollar amounts to veterans rated 10% or higher. |
| Delaware | Income-tax credit (refund) | Delaware gives a 100% credit against the non-vocational school-district portion of property tax on a disabled veteran's primary residence; it is a school-tax credit only, not a full property-tax exemption. |
| Florida | Graduated by disability rating | Florida fully exempts the homestead of a veteran with a service-connected total and permanent disability, gives a flat $5,000 exemption to veterans rated 10% or higher, and gives veterans 65+ with a combat-related disability a homestead tax discount equal to their disability percentage. |
| Georgia | Assessed-value exclusion | Georgia exempts up to $121,812 (for 2025) of a qualifying disabled veteran's homestead value from all state, county, municipal, and school ad valorem taxes; the cap is set annually by a federal index. |
| Hawaii | Varies by city/county | Hawaii has no statewide veteran exemption; property tax is administered by the four counties, and in Honolulu and Hawaii County a totally service-disabled veteran's home is exempt from real property tax except for the county minimum tax (about $150-$300/year), while Maui and Kauai counties grant exemptions at lower rating thresholds. |
| Idaho | Fixed-dollar reduction | Idaho gives 100% service-connected disabled veterans (including those paid at 100% due to individual unemployability) a property tax reduction of up to $1,500 on the home and up to one acre, with no income limit. |
| Illinois | Graduated by disability rating | Illinois' Standard Homestead Exemption for Veterans with Disabilities (SHEVD) gives a graduated reduction in equalized assessed value (EAV) starting at a 30% rating, and fully exempts the home (first $250,000 EAV) at 70% or more. |
| Indiana | Fixed-dollar reduction | Indiana offers two fixed-dollar assessed-value deductions for disabled veterans - $14,000 for totally disabled veterans (or wartime veterans age 62+ with a 10%+ rating, subject to an assessed-value cap) and $24,960 for wartime veterans with at least a 10% disability - which can be stacked for up to $38,960. |
| Iowa | Full exemption at 100% | Iowa's Disabled Veteran Homestead Tax Credit equals 100% of the property tax on the homestead for veterans rated 100% service-connected or paid at the 100% rate due to individual unemployability (TDIU), with no income limit. |
| Kansas | Income-tax credit (refund) | Kansas has no direct disabled-veteran property tax exemption; instead, veterans with a 50%+ permanent service-connected disability rating and household income at or below the annual limit may claim a Homestead Property Tax Relief refund (Form K-40SVR) that refunds the increase in their homestead property tax above a base year, effectively freezing their tax bill. |
| Kentucky | Fixed-dollar reduction | Kentucky has no separate disabled-veteran property tax exemption; a service-connected totally disabled veteran qualifies for the same constitutional homestead exemption as anyone 65+ or totally disabled, which exempts $49,100 of assessed value for the 2025-2026 assessment years. |
| Louisiana | Graduated by disability rating | On top of the standard $7,500 assessed-value homestead exemption, service-connected disabled veterans get an additional graduated assessed-value exemption that scales with VA rating — $2,500 more at 50–69%, $4,500 more at 70–99%, and a full exemption of the remaining assessed value at 100% (including TDIU/total disability). |
| Maine | Fixed-dollar reduction | Maine exempts up to $6,000 of just (assessed) value for qualifying wartime veterans who are age 62+ or receiving a federal pension/compensation for total disability, and up to $50,000 for paraplegic veterans who received a federal specially-adapted-housing grant; the benefit is a fixed valuation reduction, not a full exemption or percentage-graduated by rating. |
| Maryland | Full exemption at 100% | Maryland fully exempts the dwelling of a veteran with a VA-rated 100% permanent & total (or 100% unemployable/TDIU) service-connected disability under Tax-Property §7-208. A separate statewide-OPTIONAL local credit (§9-265) gives a graduated county/municipal tax credit for veterans rated 50–99% — but only where the locality has adopted it. |
| Massachusetts | Fixed-dollar reduction | Massachusetts grants fixed-dollar tax reductions (not value exclusions) to disabled veterans under graduated 'Clause 22' subcategories of M.G.L. c. 59, sec. 5. Amounts range from $400 (10%+ disability) up to a full exemption for paraplegic/blind veterans. These are statewide statutory minimums; under the 2024 HERO Act (Clause 22J) municipalities may locally vote to DOUBLE the amounts, and (Clause 22I) tie them to CPI. Eligibility is generally set as of July 1 of the tax year; applies to the domiciliary homestead. |
| Michigan | Full exemption at 100% | Michigan provides a 100% exemption from property (ad valorem) taxes on the homestead of a qualifying disabled veteran or their un-remarried surviving spouse, under MCL 211.7b. Qualification is by VA status, not a sliding scale: 100% P&T / entitled to benefits at the 100% rate, OR individually unemployable (TDIU), OR receiving VA specially adapted housing assistance. Claimed via Form 5107 filed with the local assessor. |
| Minnesota | Assessed-value exclusion | Minnesota excludes a fixed amount of homestead market value from property tax for qualifying disabled veterans (a valuation exclusion, not a full exemption) under Minn. Stat. 273.13, subd. 34. Two tiers: 70%+ service-connected disability = $150,000 market-value exclusion; 100% total & permanent disability = $300,000 exclusion. Apply to the county assessor by Dec 31 for taxes payable the following year. |
| Mississippi | Full exemption at 100% | Mississippi exempts a 100% service-connected totally disabled veteran (honorably discharged) from ALL ad valorem (property) taxes on the assessed value of homestead property, under Miss. Code Ann. 27-33-67 / 27-33-75. This is a full homestead exemption tied to a 100% total service-connected disability rating; it is distinct from the general $7,500-assessed-value homestead exemption available to ordinary homeowners. |
| Missouri | Income-tax credit (refund) | Missouri has NO general property-tax exemption for ordinary 100% disabled veterans. There are two narrow benefits: (1) a constitutional FULL homestead property-tax exemption ONLY for former Prisoners of War who ALSO have a total service-connected disability (Mo. Const. Art. X, sec. 6); and (2) the income-tested Missouri Property Tax Credit ('circuit breaker', MO-PTS), where a veteran who became 100% service-connected disabled can claim up to $1,100 on owned real estate, subject to strict income limits. A 2025 bill (HB700) to create a graduated disability-rating exemption DIED and did not become law. |
| Montana | Graduated by disability rating | The Montana Disabled Veteran (MDV) Assistance Program reduces the residential property tax RATE (not assessed value) for veterans rated 100% service-connected disabled. The reduction is income-tiered: 100%, 80%, 70%, or 50% off the normal tax rate, with the bracket depending on filing status (single, married/head of household, or unmarried surviving spouse). It is an income-tiered relief on the home and up to one acre of appurtenant land. |
| Nebraska | Full exemption at 100% | Nebraska's homestead exemption Category 4V gives a 100% exemption of the homestead's taxable value (home plus up to one acre) to veterans with a 100% service-connected PERMANENT disability OR a 100% Individual Unemployability (IU) rating. For Category 4V there are NO income limits and NO home-value limits. (Lower categories 1-3, 6 for seniors/disabled by other causes use income- and value-limited sliding scales — those are distinct.) |
| Nevada | Graduated by disability rating | Nevada gives a graduated assessed-value exemption that scales with the disability rating (60-79%, 80-99%, 100%) for veterans with a PERMANENT service-connected disability. It is an exemption of assessed valuation (not a full exemption), CPI-adjusted annually from a July-2003 base. The exemption may be applied to real property tax OR to the vehicle Governmental Services Tax (or donated to the Veterans' Home gift account). A separate, smaller baseline Veterans' Exemption (~$2,000 base assessed value, CPI-adjusted) exists for non-disabled qualifying veterans (NRS 361.090); you cannot take both. |
| New Hampshire | Income-tax credit (refund) | New Hampshire's disabled-veteran benefit is a property TAX CREDIT (a direct reduction of the tax bill), not an assessed-value exemption. The state-default credit under RSA 72:35 is $700; a municipality may vote to adopt a higher amount, up to $5,000. It requires a total and permanent service-connected disability (or service-connected double amputee/paraplegic). Separately, RSA 72:36-a grants a FULL exemption from all property tax for certain 100% permanently/totally disabled (or double-amputee/blind) veterans whose homestead was specially adapted with VA SAH/SHA assistance. NH also has a small $50 all-veterans' credit (RSA 72:28) — distinct from the disabled-veteran benefits. |
| New Jersey | Full exemption at 100% | New Jersey grants a 100% (full) exemption from local property tax on the principal residence of a veteran certified by the VA as 100% permanently and totally disabled from a service-connected disability. There is no income limit, no home-value cap, and no expiration. The wartime-service requirement was eliminated by constitutional amendment effective Dec 4, 2020, so peacetime service now qualifies. A separate, much smaller $250 annual veteran property-tax DEDUCTION (baseline) also exists and is distinct from this full exemption. |
| New Mexico | Graduated by disability rating | Following voter approval of Constitutional Amendment 1 in November 2024, New Mexico extended its disabled-veteran property tax exemption beyond the prior 100%-only rule. Implementing legislation (HB 47, 2025) creates a proportional exemption: a service-connected disabled veteran's principal residence is exempt from property tax in a percentage equal to the veteran's federal disability rating, taking effect for the 2026 tax year. Veterans rated 100% (or P&T) continue to receive a full exemption of their principal residence. Separately, the baseline (non-disability) veteran exemption increased from $4,000 to $10,000 of taxable value effective 2025, with future inflation adjustments. |
| New York | Graduated by disability rating | New York offers three locality-optional partial exemptions (Alternative Veterans, Cold War Veterans, Eligible Funds). The disability-rating benefit is an ADD-ON within the Alternative and Cold War exemptions equal to one-half of the veteran's service-connected disability rating (applied to assessed value, then capped by locality-set maximum dollar limits). The Alternative exemption also gives 15% of assessed value for wartime service and an additional 10% for combat-zone service. A separate NEW full exemption for veterans with a 100% service-connected disability was created by Chapter 672 of the Laws of 2025 (amended by Chapter 77 of 2026) but does not take effect until assessment rolls with taxable status dates on or after October 1, 2026. |
| North Carolina | Assessed-value exclusion | North Carolina provides a disabled-veteran homestead 'exclusion' that removes the first $45,000 of the appraised/assessed value of a permanent residence owned and occupied by a qualifying veteran (or unremarried surviving spouse). It requires a 100% permanent and total (P&T) service-connected disability OR receipt of specially adapted housing benefits under 38 U.S.C. 2101 — there are no graduated tiers below that and NO income limit. A 2025 bill (SB 660, 'Honoring Sacrifice: NC Veterans Relief Act') proposed raising the exclusion to $75,000 (2025), $125,000 (2026), and the lesser of $500,000 or 100% of value (2027), but as of June 2026 that bill was still in committee and NOT enacted; the current exclusion remains $45,000. |
| North Dakota | Income-tax credit (refund) | North Dakota gives a disabled-veteran property tax CREDIT that scales directly with the VA disability rating. Veterans rated 50% or higher (service-connected) get a credit equal to their disability-rating percentage applied to the first $9,000 of the taxable valuation of their homestead (taxable value, not market value). A veteran with an extra-schedular/individual-unemployability rating that results in a 100% rating qualifies at the 100% level. There is no income limit and no age requirement. |
| Ohio | Full exemption at 100% | Ohio's enhanced homestead exemption for disabled veterans is a fixed valuation reduction available ONLY to veterans with a 100% total service-connected disability rating OR compensation at the 100% rate due to individual unemployability (TDIU). The base reduction is $50,000 of the home's true (market) value, indexed annually for inflation; for tax year 2025 the indexed enhanced amount is $56,000. Unlike Ohio's standard senior/disabled homestead exemption, the disabled-veteran enhanced exemption has NO income test. It is structured as a single tier (no graduated ratings below 100%). |
| Oklahoma | Full exemption at 100% | Oklahoma grants a 100% homestead property (ad valorem) tax exemption on the full fair cash value of the homestead for veterans certified by the U.S. Department of Veterans Affairs as having a 100% permanent service-connected disability, plus the unremarried surviving spouse. There is no dollar cap on home value and the exemption covers all property taxes (county, municipal, school district). No statewide income limit applies. |
| Oregon | Assessed-value exclusion | Oregon exempts a fixed dollar amount of a disabled veteran's (or surviving spouse's) homestead ASSESSED VALUE from property tax. It is a partial valuation exclusion, NOT a full exemption. The amount is indexed upward 3% (x103%) each year. Two tiers exist based on whether the 40%+ disability is service-connected. For the 2025-26 tax year the amounts are $26,303 (basic 40%+ disability) and $31,565 (service-connected disability). |
| Pennsylvania | Full exemption at 100% | Pennsylvania grants a full real estate tax exemption on the primary residence (covering county, municipal/township, and school district taxes) for veterans with a 100% permanent and total service-connected disability who have a financial NEED for the exemption. Need is presumed (rebuttable) when annual income is at or below the indexed threshold; above it the applicant must prove need to the State Veterans Commission. Importantly, veterans paid at the 100% rate due to individual unemployability (TDIU) ARE eligible. |
| Rhode Island | Varies by city/county | Rhode Island sets statutory MINIMUM veteran exemption amounts (off assessed value, not a full exemption) under RIGL 44-3-4, but cities and towns set the actual amounts by local ordinance and may vote to increase them substantially. The general veteran exemption baseline is $1,000 of value; totally (service-connected) disabled veterans and those with specially adapted housing have a $10,000 baseline. Actual benefit varies widely by municipality; some towns grant far larger or near-full relief. |
| South Carolina | Full exemption at 100% | South Carolina grants a full property tax exemption on the homestead (house and up to 5 acres, owner-occupied, titled solely to the veteran or jointly with spouse) for veterans with a 100% total and permanent service-connected disability. It is a true exemption (bill to zero), not a credit or deduction, with no value cap. Also exempts up to two private passenger vehicles. Surviving spouses gained expanded immediate eligibility under 2024 legislation. |
| South Dakota | Full exemption at 100% | South Dakota exempts $200,000 of the full-and-true (assessed) value of an owner-occupied dwelling for veterans rated permanently and totally (P&T) disabled from a service-connected disability. 'Dwelling' is defined as the home, garage, and the lot. There is no graduated/partial structure by rating band — a veteran either qualifies (P&T) or does not. A separate program (SDCL 10-4-24.10) gives a FULL exemption to paraplegic/amputee veterans. South Dakota has no general baseline veteran property-tax exemption tied to lower ratings. |
| Tennessee | Income-tax credit (refund) | Tennessee does not grant a property-tax EXEMPTION; it provides property-tax RELIEF — a state reimbursement/rebate. For qualifying disabled veterans the state reimburses property tax on the first $175,000 of the home's full market value (tax year 2025). The veteran still receives and pays the tax bill, then is reimbursed. Eligibility requires a service-connected total & permanent disability (100% P&T) or specific conditions (paraplegia, loss/loss-of-use of 2+ limbs, legal blindness, or 100% P&T from POW status). There is NO income limit for the disabled-VETERAN relief (unlike the elderly/disabled-homeowner relief, which is income-tested). |
| Texas | Graduated by disability rating | Texas has multiple distinct disabled-veteran property-tax benefits: (1) a GRADUATED fixed-dollar exemption by VA disability rating band under Tax Code 11.22 ($5,000 / $7,500 / $10,000 / $12,000 of assessed value); (2) a SEPARATE TOTAL (100%) residence-homestead exemption under 11.131 for veterans awarded 100% disability compensation due to a 100% rating OR individual unemployability (TDIU); (3) a DONATED-HOME exemption under 11.132 (percentage of value equal to the disability rating, for charity-donated homes); and (4) a total exemption for surviving spouses of service members killed/fatally injured in the line of duty (11.133/11.134). The 11.22 graduated exemption applies to any one property the veteran owns (not limited to homestead). |
| Utah | Assessed-value exclusion | Utah's 'Veteran with a Disability' exemption (formerly Armed Forces / Disabled Veteran exemption) reduces the TAXABLE VALUE of the primary residence (or tangible personal property) by an amount equal to the maximum exemption multiplied by the veteran's service-connected disability percentage. The maximum exemption is inflation-indexed (CPI) annually. For the 2025 tax year the maximum is $535,459 of taxable value. A 100%-rated veteran gets the full $535,459 excluded; a 50%-rated veteran gets ~50% of that (~$267,730). Minimum 10% rating required. |
| Vermont | Varies by city/county | Vermont sets a state MINIMUM disabled-veteran property-tax exemption of $10,000 of appraised value (applied to both the municipal and the statewide education grand lists). A town MAY vote (majority at an annual/special meeting) to increase the MUNICIPAL portion of the exemption up to $40,000 of appraised value. Eligibility requires the veteran (or qualifying family member) to be receiving VA disability compensation for at least 50% disability, OR death compensation / dependency and indemnity compensation (DIC), OR a non-service-connected VA disability pension. Administered via the Vermont Office of Veterans Affairs. |
| Virginia | Full exemption at 100% | Virginia provides a 100% exemption from local real estate tax on the principal residence (plus up to 1 acre) of any veteran rated 100% service-connected permanent & total (P&T) by the VA. Mandated statewide by the Virginia Constitution (Art. X, §6-A) and Code §58.1-3219.5; no income limit, no age requirement. |
| Washington | Graduated by disability rating | Washington has no flat 100%-disabled-veteran exemption. Disabled veterans use the income-tiered Senior/Disabled Person/Disabled Veteran exemption (RCW 84.36.379–.389): the home's assessed value is frozen and all qualifiers are exempt from excess (voter-approved) levies, with lower-income tiers also exempt from part of regular levies. The disability gate is a VA rating of 40%+ OR a total-disability rating (TDIU qualifies). VA disability compensation is excluded from the income test. |
| West Virginia | Income-tax credit (refund) | West Virginia does not grant disabled veterans a property-tax exemption at the assessor level. Since Jan 1, 2024 the benefit is a refundable state income-tax credit equal to 100% of the property tax paid on the primary residence, for veterans rated 90%+ service-connected (totally and permanently disabled). You pay the county, then recover it on your WV income tax return (Form DV-1). This replaced the old $20,000 homestead reduction. |
| Wisconsin | Income-tax credit (refund) | Wisconsin's benefit is NOT a property-tax exemption — it is the refundable Veterans and Surviving Spouses Property Tax Credit, a state income-tax credit equal to 100% of the property taxes paid on the principal dwelling (plus up to 1 acre). You pay your property tax, then claim it back on your Wisconsin income tax return; any excess is refunded. Requires a 100% schedular rating or 100% IU/TDIU equivalent. |
| Wyoming | Fixed-dollar reduction | Wyoming offers a flat $6,000-of-assessed-value veterans property tax exemption on the primary residence (about $400/year saved). Two qualification paths — wartime service, or any VA compensable service-connected disability (which waives the wartime requirement). The amount does not scale with rating. |