VA BENEFITS REFERENCE
Veteran Property Tax Benefits By State And Territory
Compare 50 verified veteran property tax programs with rating thresholds, qualifications, official citations and a downloadable CSV.
This table compares sourced property tax programs in 46 jurisdictions. It is not a complete inventory of every program. Conditions differ by state, locality, year and applicant category; read the full source before comparing dollar amounts or percentages.
| Jurisdiction | Program And Published Conditions | Rating Reference | Official Sources |
|---|---|---|---|
| Alabama | Permanent-Disability Homestead Exemption An owner who is permanently and totally disabled may receive the H-3 exemption from all ad valorem taxes on a principal residence and up to 160 acres, without an income limit. Apply through the county tax office. | Permanent and total disability | Source 1 |
| Alaska | Municipal Property-Tax Relief Veterans with a duty-related disability rated at least 50% may qualify for relief on a home they own and occupy. Ask the municipal assessor about the amount, application and surviving-spouse rules. | 50% or greater | Source 1 |
| Arizona | Full Primary-Residence Exemption A qualifying honorably discharged Arizona resident with a 100% service-connected VA rating can receive a full exemption on the primary residence. An unremarried surviving spouse may continue it. Apply through the county assessor. | 100% service-connected | Source 1 |
| Arizona | Prorated Disability Exemption For service-connected ratings below 100%, Arizona prorates a capped exemption using the VA percentage. Nonservice-connected disability has a separate prorated pathway. County-assessor qualification requirements and annual limits apply. | Below 100%; separate nonservice-connected pathway | Source 1 |
| Arkansas | Homestead and Personal-Property Exemption Qualifying veterans rated 100% permanent and total, or receiving specified special monthly compensation for limb loss or blindness, may receive a homestead and personal-property exemption. Apply to the county collector and recertify annually. | 100% permanent and total or specified SMC | Source 1 |
| California | Disabled Veterans Property Exemption Qualifying veterans rated 100%, or compensated at that rate for unemployability, may reduce their principal residence assessment. Basic and income-limited exemption amounts adjust annually. Certain unmarried surviving spouses also qualify. Apply to the county assessor. | 100% or compensation at 100% for unemployability | Source 1 |
| Colorado | Disabled Veteran Primary-Home Exemption Qualifying veterans may exempt 50% of the first $200,000 of their primary home value. The 2026 application includes 100% permanent service-connected disability and individual unemployability pathways, with ownership and occupancy generally required from January 1. | 100% permanent service-connected disability or qualifying individual unemployability | Source 1 |
| Delaware | Disabled Veterans School-Tax Credit Qualifying veterans can receive a credit for 100% of non-vocational school-district tax on their primary home. Three years of Delaware domicile and permanent total disability compensation at 100%, including qualifying unemployability, are required. Apply by April 30. Cannot combine with the Senior School Property Tax Credit. | 100% permanent and total, including qualifying individual unemployability | Source 1 |
| District of Columbia | Disabled Veterans Homestead Deduction Qualifying permanent-total disability or unemployability paid at 100% permits a $445,000 assessment deduction. The DC-domiciled veteran must own at least half, occupy the principal home, and have no more than five dwelling units. For tax year 2026, 2024 household federal AGI must be below $163,500. Filing by March 31 provides the full tax-year benefit; approved April-September applications receive half for that year. | Permanent and total service-related disability, or unemployability paid at 100% | Source 1 |
| Florida | Partial Disability Property Exemption Honorably discharged Florida residents with a qualifying disability of at least 10% may receive a $5,000 assessed-value reduction. This benefit is not restricted to homestead property; the county property appraiser determines eligibility. | 10% or greater under the statutory disability conditions | Source 1 |
| Florida | Total Disability Homestead Exemption Honorably discharged resident veterans with a service-related total and permanent disability may receive a complete ad valorem exemption on an owned homestead. Qualifying surviving spouses can retain relief under additional conditions. | Total and permanent service-related disability | Source 1 |
| Georgia | Disabled Veteran Homestead Exemption Qualifying Georgia homeowners with 100% disability, qualifying unemployability, or specified special monthly compensation may receive an annually adjusted homestead exemption. The veteran must own and occupy the home; value above the exemption remains taxable. | 100%, qualifying individual unemployability, or specified SMC | Source 1 |
| Guam | Disabled Veteran Residence Exemption Veterans rated 100% or individually unemployable from service-connected injuries may exempt one owned and occupied residence. Commercial portions are excluded. Eligible unremarried surviving spouses and legal guardians have additional pathways. File the assessor application by March 15. | 100% or qualifying individual unemployability | Source 1 |
| Hawaii | County Home-Tax Exemptions A totally disabled veteran or qualifying widow or widower may receive an exemption for an owned and occupied home. Rules vary by island; use the local real-property tax office for the applicable exemption. | Total disability | Source 1 |
| Idaho | Income-Limited Property-Tax Reduction Veterans with at least 10% service-connected disability, or a VA nonservice-connected pension, may qualify for the Circuit Breaker program if residency and income requirements are met. Check the current Tax Commission application. | 10% or greater, or qualifying VA pension | Source 1 |
| Illinois | Disability-Based Homestead Relief A qualifying primary residence receives a $2,500 equalized-assessed-value reduction at 30% to 49% disability, $5,000 at 50% to 69%, or exemption of the first $250,000 of EAV at 70% or more. Ownership or lease and tax-liability requirements apply. | 30%, 50% and 70% tiers | Source 1 |
| Iowa | Disabled Veteran Homestead Credit Qualifying veterans with 100% service-connected disability and qualifying DIC recipients may receive full homestead property-tax relief. The county assessor determines property eligibility and limitations. | 100% service-connected; eligible DIC survivor pathway | Source 1 |
| Kentucky | Disability Homestead Exemption A veteran with a total service-connected disability may qualify for a reduction in the assessed value of an owned home. Disability compensation must cover the assessment period; the exemption amount is adjusted every two years. Apply through the local PVA. | Total service-connected disability | Source 1 |
| Louisiana | Additional Disability Homestead Relief Above the regular homestead exemption, ratings of 50% to 69% exempt $2,500 assessed value, and 70% to 99% exempt $4,500. A 100% service-connected rating provides an ad valorem exemption, with certain municipal assessments excluded. | 50% or greater; full pathway at 100% | Source 1 |
| Maryland | Permanent and Total Disability Exemption Veterans rated 100% service-connected, permanently and totally disabled may qualify for exemption on the dwelling and surrounding yard. Local jurisdictions may offer additional programs with different rules. | 100% permanent and total service-connected | Source 1 |
| Massachusetts | Municipal Veteran Property Exemptions Locally adopted tiers include $400 for qualifying 10% disability and $1,000 for 100% service-connected disability, with other award and functional-disability pathways. Municipalities may increase or index amounts. Residence, July 1 occupancy and prior Massachusetts residency requirements apply. | 10% or greater for the basic disability tier; 100% for the listed higher tier | Source 1 |
| Michigan | Disabled Veteran Homestead Exemption An eligible disabled veteran or qualifying surviving spouse may receive a full property-tax exemption on an owned and occupied primary home. Apply through the local assessing authority under the exemption requirements. | See Program Rules | Source 1 |
| Minnesota | Homestead Market-Value Exclusion Qualifying honorably discharged veterans may exclude $150,000 of homestead value at a service-connected rating of at least 70%, or $300,000 at 100% permanent and total. Ownership and occupancy by December 31 are required. Apply through the county. | 70% or greater; 100% permanent and total for larger exclusion | Source 1 |
| Mississippi | Total-Disability Homestead Exemption An honorably discharged veteran with total service-connected disability may receive an exemption from ad valorem taxes on the assessed homestead value. The agency also lists qualifying unremarried surviving spouses. | Total service-connected disability | Source 1 |
| Montana | Disabled Veteran Property-Tax Assistance Qualifying veterans with 100% service-connected disability may receive a 50%, 70%, 80% or 100% tax-rate reduction based on income and marital status. Own or contract to buy the home, occupy it at least seven months yearly, and apply by April 15. Income limits change annually; use the tax-year-specific table. Agricultural or forest property coverage is limited to the home and one-acre homesite. | 100% service-connected | Source 1 |
| Nevada | Disabled Veteran Tax Exemption Honorably separated Nevada residents with at least 60% permanent service-connected disability may qualify for an exemption that varies by disability level. Eligible surviving spouses can also qualify. Ask the county assessor for the current amount and application. | 60% or greater, permanent service-connected | Source 1 |
| New Hampshire | Permanent-Disability Property Credit Eligible veterans with permanent-total service-connected disability, qualifying double amputation or paraplegia, or their surviving spouses, receive a $700 annual residential tax credit. A municipality may replace this with a $701 to $5,000 credit. The home must be the principal residence. | Permanent and total service-connected or specified functional disabilities | Source 1 |
| New Jersey | Full Disabled Veteran Home Exemption Honorably discharged New Jersey residents with VA-certified 100% permanent and total active-duty service-connected disability may exempt their owned and occupied main home. Eligible surviving spouses or civil-union/domestic partners may also qualify. File with the local assessor. | 100% permanent and total service-connected | Source 1 |
| New Mexico | Standard Veteran Property Exemption A qualifying resident veteran or unmarried surviving spouse may exempt up to $10,000 of taxable property value. Discharge and ownership requirements apply, including qualifying jointly owned property. | See Program Rules | Source 1 |
| New York | Alternative and Cold War Exemptions Eligible wartime or expeditionary-medal veterans may qualify for an Alternative Veterans exemption. Cold War relief is a separate local option. Combat and service-connected disability can increase relief; school districts must elect coverage. Confirm the filing date with the assessor. | See Program Rules | Source 1 |
| New York | Locally Adopted Full Disability Exemption Under the law enacted in December 2025, municipalities and school districts may adopt a full primary-residence exemption for qualifying veterans permanently and totally disabled from military service. Check the state adoption list and local assessor before relying on it. | Permanent and total service-connected disability | Source 1 |
| North Carolina | Disabled Veteran Homestead Exclusion Qualifying veterans or never-remarried surviving spouses may exclude the first $45,000 of primary-home value. Veteran eligibility includes permanent-total service-connected disability or specially adapted housing benefits, with honorable or under-honorable discharge and qualification by January 1. | Permanent and total service-connected, or qualifying specially adapted housing benefit | Source 1 |
| North Dakota | Disabled Veteran Property Credit Honorably discharged or retired veterans with at least 50% service-connected disability may reduce homestead taxable value by $4,500 to $9,000, according to rating. Qualifying individual unemployability paid at 100% is included. Own and occupy the home; apply by April 1. | 50% or greater, or qualifying individual unemployability | Source 1 |
| Ohio | Enhanced Disabled Veteran Homestead Relief Veterans with a 100% service-connected rating or compensation at 100% through individual unemployability may qualify for an enhanced homestead exemption. Apply through the county auditor with disability and ownership evidence; use that tax year's exemption amount. | 100% or qualifying individual unemployability | Source 1 |
| Oklahoma | Full Disabled Veteran Homestead Exemption Honorably discharged Oklahoma residents certified with 100% permanent service-related disability may exempt the full fair cash value of a qualifying homestead. Eligible surviving spouses may also apply. Submit the county assessor's required proof. | 100% permanent service-related disability | Source 1 |
| Oregon | Partial Homestead Exemption A veteran with a qualifying disability of at least 40% may exempt part of an eligible homestead assessment. VA or military certification, or qualifying annual physician certification, is required; ask the assessor about current amounts and applicable limits. | 40% or greater | Source 1 |
| Pennsylvania | Needs-Based Real-Estate Tax Exemption Qualifying wartime veterans may receive primary-home relief with 100% permanent service-connected disability, TDIU, or listed severe disabilities. Ownership, discharge and financial-need tests apply. The published presumptive need level is $114,637 from January 1, 2025; higher income may qualify after expense review. | 100% permanent, TDIU, or specified severe disability | Source 1 |
| Puerto Rico | Veteran Home-Tax Exemptions Puerto Rico lists a $5,000 appraised-value exemption for eligible veterans, a first-$50,000 exemption for resident veterans rated at least 50% service-connected, and full relief at 100%. The primary home and land are subject to urban or rural area limits. Use as the primary residence on January 1 is required. Land coverage is up to 1,000 square meters in an urban zone or one cuerda in a rural zone. Confirm eligibility with CRIM. | 50% for the $50,000 pathway; 100% for full relief | Source 1 |
| South Carolina | Disabled Veteran Home and Land Exemption Veterans with permanent-total service-connected disability may exempt a qualifying home and up to five acres on the same parcel. Submit VA or county service officer certification, deed and owner-occupied assessment approval. Certain unmarried surviving spouses can also qualify. | Permanent and total service-connected disability | Source 1 |
| Tennessee | Disabled Veteran Property-Tax Reimbursement Qualifying veterans who own and occupy their primary home can receive reimbursement calculated on up to $175,000 of market value for 2026. Permanent-total service-connected disability and specified functional-disability pathways apply. Complete the VA information-release form through the county trustee. Apply and pay taxes no later than 35 days after the delinquency date. Eligible surviving spouses use a separate consent form. | Permanent and total service-connected or specified qualifying disabilities | Source 1 |
| Texas | Full Disabled Veteran Homestead Exemption Veterans awarded 100% service-connected compensation with a 100% disability rating or individual unemployability may exempt the total appraised value of their residence homestead. Eligible surviving spouses have additional statutory conditions. Apply through the appraisal district. | 100% compensation with 100% rating or individual unemployability | Source 1 |
| U.S. Virgin Islands | Veteran Homestead Relief Resident veterans and qualifying widows may receive homestead relief. A veteran receiving 100% compensation for permanent, total service-connected disability is exempt from all taxes on the qualifying homestead. | 100% permanent and total for the full exemption | Source 1 |
| Utah | Proportional Disability Property Relief A veteran with at least 10% service-connected disability may qualify for a primary-residence taxable-value reduction proportional to the rating. The maximum amount changes; obtain the current county application and VA benefits letter. Eligible unremarried widows and minor orphans have pathways. | 10% or greater | Source 1 |
| Vermont | Town Property-Tax Exemption Eligible veterans and survivors can reduce a primary home appraisal by $10,000 to $40,000, depending on the town. Eligibility includes VA disability compensation at 50% or more, qualifying VA pension or permanent military medical retirement. | 50% or greater; pension and medical-retirement alternatives | Source 1 |
| Vermont | Application and Renewal Rules Provide eligibility evidence by May 1. Veterans determined permanently and totally disabled generally prove eligibility once for the home; moving to another town requires new proof. The 2026 application period is closed. | See Program Rules | Source 1 |
| Virginia | Disabled Veteran Primary-Home Exemption Veterans rated 100% permanent and total service-connected who occupy the property as their principal home can receive a real-estate exemption. It includes up to one acre, or a larger acreage where local law allows. Qualifying unremarried surviving spouses can continue relief. | 100% permanent and total service-connected | Source 1 |
| Washington | Income-Limited Home-Tax Relief Veterans compensated at a disability rating of at least 80% may qualify for property-tax relief, subject to ownership, occupancy and county income limits. VA disability compensation and DIC are excluded from the program income calculation. | 80% or greater | Source 1 |
| West Virginia | Disabled Veteran Real-Property Credit Honorably discharged veteran homeowners with a combined VA rating of 90% to 100% can claim the disabled-veteran real-property tax credit. Ask the benefits office about filing and qualifying taxes. | 90% to 100% combined VA rating | Source 1 |
| Wisconsin | Veterans Property-Tax Credit Eligible veterans rated 100% service-connected or individually unemployable may receive a refundable credit for property taxes paid on a primary Wisconsin home and up to one acre. Wisconsin entry residence or five consecutive years after entry, current residency and state certification are required. | 100% or individual unemployability | Source 1 |
| Wyoming | Veteran Property-Tax Exemption The current statute sets an annual $6,000 assessed-value exemption for qualifying veterans and surviving spouses. A compensable service-connected disability is one eligibility pathway. The real-property benefit applies to the principal residence; file with the county assessor by the fourth Monday in May. Wyoming residency and qualifying service requirements apply; the agency describes three years of prior residence. | See Program Rules | Source 1 |
Taxable-value reductions, tax credits, fee waivers and cash payments are different measures. Do not treat the displayed descriptions as interchangeable annual savings.
Return To The State Benefits Directory
Official Sources
Last verified 2026-10-25. Source publication or legal effective dates are shown separately where available.
- www.revenue.alabama.gov/property-tax/homestead-exemptions/
- veterans.alaska.gov/benefits/additional-benefits/taxes-and-land/
- azdor.gov/business/property-tax/property-tax-faqs
- www.veterans.arkansas.gov/state-benefits
- www.boe.ca.gov/proptaxes/dv_exemption.htm
- www.weld.gov/files/sharedassets/public/v/1/departments/assessor/documents/exemptions/updated-2026-veterans-with-a-disability-application-and-instructions.pdf
- finance.delaware.gov/disabled-veterans/
- otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions
- floridarevenue.com/property/Documents/pt109.pdf
- veterans.georgia.gov/disabled-veteran-homestead-tax-exemption
- www.govguamdocs.com/revtax/docs/RPT/APPLICATIONFORVETERANEXEMPTION(2).pdf
- dod.hawaii.gov/ovs/benefits-and-services/
- veterans.idaho.gov/benefits-services/state/
- tax.illinois.gov/localgovernments/property/taxrelief.html
- dva.iowa.gov/benefits/state-benefits
- veterans.ky.gov/Veterans-Programs/New-Veterans/Pages/default.aspx
- vetaffairs.la.gov/benefits/state
- veterans.maryland.gov/benefits-services/tax-exemptions
- www.mass.gov/info-details/local-property-tax-exemptions-for-veterans
- www.michigan.gov/mvaa/quality-of-life/quality-of-life/state-of-michigan-veteran-benefits
- www.revenue.state.mn.us/so/node/15741
- www.msva.ms.gov/state-benefits
- revenue.mt.gov/property/property-tax-help/mdv
- veterans.nv.gov/veteran-resources/nvtap/real-property-vehicle-tax-exemption/
- gc.nh.gov/rsa/html/v/72/72-35.htm
- www.nj.gov/treasury/taxation/lpt/lpt-disabledvet.shtml
- www.nmdvs.org/benefits/
- veterans.ny.gov/property-tax-exemptions-veterans
- www.ncdor.gov/ncdva-9-and-instructions-rev-4-22pdf/open
- www.tax.nd.gov/veterans
- auditor.geauga.oh.gov/wp-content/uploads/sites/2/2026/01/homestead-exemption-2026.pdf
- oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/998.pdf
- www.oregon.gov/odva/Benefits/Pages/Taxes.aspx
- www.pa.gov/agencies/dmva/pennsylvania-veterans/pa-vetconnect/state-veterans-programs/financial-assistance/retx
- myarmybenefits.us.army.mil/Benefit-Library/State/Territory-Benefits/Puerto-Rico
- dor.sc.gov/tax-index/property/exempt-property/Documents/tax-tips-for-veterans-rack-card-2024.pdf
- comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf
- tcss.legis.texas.gov/resources/TX/htm/TX.11.htm
- veterans.vi.gov/wp-content/uploads/2025/03/Summary-of-Local-Benefits-Revised-March-14-2025-.pdf
- veterans.utah.gov/faqs/
- veterans.vermont.gov/benefits-and-services/veteran-benefits/tax-exemptions-veterans
- law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3219.5/
- dva.wa.gov/veterans-service-members-and-their-families/veterans-benefits/housing-resources/property-tax-relief
- veterans.wv.gov/benefits-assistance/benefits/state-benefits
- dva.wi.gov/services/housing-and-financial-services/property-tax-credit/
- www.wyoleg.gov/statutes/compress/title39.pdf
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