Dallas Central Appraisal District: Disabled Veteran Exemptions

The exemptions are the State's; the Texas entries explain them. The Dallas Central Appraisal District grants them for property in Dallas County. 100% homestead. The guide describes the exemption as section 11.131 does: VA pays 100% disability compensation for a service-connected disability and the rating is 100% or individual unemployability, and the whole appraised value of the homestead is exempt. Send the application with the VA award letter or other VA document showing both. A surviving spouse qualifies; a surviving child does not. Partial exemption. Under section 11.22 a Texas resident rated 10% or more gets an exemption on one property, filed by April 30 with a current VA letter; a veteran who is 65 or older, totally blind in one or both eyes, or has lost the use of one or both limbs gets the $12,000 maximum whatever the rating. A surviving spouse who has not remarried, a surviving child, and the spouse or child of a member killed on active duty may also qualify. Late filing. The guide allows late applications for the 100% exemption, the 11.22 exemption and the donated-homestead exemption up to five years after the delinquency date, "but not the surviving spouse of the disabled veteran", which is how section 11.439 reads. Deferral. A homeowner who qualifies for the disabled veteran exemption may also defer property taxes on the home for as long as they own and live in it; the taxes are postponed, not cancelled, and accrue 5% interest a year. Unlike several other Texas appraisal districts in this catalog, this guide does not narrow the statutes.