Texas Form 50-135 is the official application a disabled veteran, a surviving spouse, or a surviving child files with the local county appraisal district to claim a partial property tax exemption under Texas Tax Code Section 11.22. You complete it by entering the property owner’s information, attaching a current VA disability award letter, checking the correct disability rating tier, signing under penalty of perjury, and delivering it to your county appraisal district by April 30 of the tax year.
The exemption ranges from $5,000 to $12,000 off the appraised value of any one property the qualifying person owns, and it is not the same as the 100% Disabled Veteran Homestead Exemption claimed on Form 50-114. Missing the deadline, attaching the wrong VA letter, or filing in the wrong county can delay or destroy the benefit for the entire tax year, which costs real money for veterans who are already managing service-connected injuries.
According to the Texas Comptroller’s 2024 Annual Property Tax Report, more than 480,000 Texas veterans and survivors received some form of disabled veteran property tax relief, yet thousands more leave the benefit on the table every year because they file the wrong form or miss the window.
- 🪖 How to fill out every line of Form 50-135 without triggering a denial
- 📅 The exact deadlines, late-filing windows, and proof you must attach
- 💵 The five disability tiers and the dollar amount tied to each
- 👨👩👧 How surviving spouses and children claim the exemption after the veteran’s death
- ⚠️ The seven costliest mistakes filers make and how to avoid each one
What Form 50-135 Actually Is
Form 50-135, titled Application for Disabled Veteran’s or Survivor’s Exemption, is the standardized application the Texas Comptroller of Public Accounts publishes for the partial property tax exemption authorized by Texas Tax Code §11.22. The form is filed at the county level, not the state level, because Texas property taxes are administered by 254 county appraisal districts. Each appraisal district must accept the Comptroller’s version, but many also publish a county-branded copy with identical fields.
The exemption attaches to one property the veteran chooses each year, and it can be applied to a home, a vehicle taxed as personal property in some jurisdictions, or vacant land the veteran owns. The veteran picks the property by checking the box in Section 4 of the form. The exemption removes a flat dollar amount from the appraised value before the tax rate is applied, which means the savings vary by city, county, school district, and special district rates.
A common misconception is that Form 50-135 grants a full property tax wipeout. It does not. The full wipeout for a veteran rated 100% service-connected disabled comes through Tax Code §11.131 and is claimed on Form 50-114, the homestead exemption application. Filing the wrong form is the single most common reason a 100% rated veteran ends up with a $12,000 partial exemption instead of a total exemption, and the consequence is an overpayment that can run thousands of dollars per year.
The plain-English version is this: 50-135 = partial exemption based on rating tier, while 50-114 with the disabled veteran box = full homestead exemption for 100% rated veterans or those with individual unemployability. Real-world example: Marcus, an Army veteran in Bexar County rated 100% permanent and total, mistakenly filed 50-135 and received only a $12,000 reduction on a $310,000 home. After amending to 50-114, his entire home value was exempted and he recovered three years of overpaid taxes through Tax Code §11.431 late-filing relief.
Who Qualifies Under Section 11.22
Eligibility falls into three buckets, and the form has a separate section for each. The first bucket is the living veteran with a service-connected disability rating from the U.S. Department of Veterans Affairs. The second bucket is the surviving spouse of a qualifying veteran who has not remarried. The third bucket is the surviving minor child of a qualifying veteran when there is no surviving spouse who qualifies.
To qualify as a living veteran, the applicant must have served in the U.S. Armed Forces, received an honorable or general discharge, and hold a current VA rating of at least 10% service-connected disability. A veteran who is age 65 or older and rated at least 10% automatically jumps to the highest tier, as does a veteran who is blind in one or both eyes or who has lost the use of one or more limbs, regardless of percentage rating.
The consequence of failing the discharge test is total denial of the exemption, even if the disability rating is high. A common misconception is that a “bad paper” discharge can be fixed after the appraisal district denies the claim, but the Discharge Review Board process often takes 12 to 18 months, which means the veteran loses the current tax year entirely.
Surviving Spouse Rules
A surviving spouse claims the same dollar amount the veteran was entitled to at death, provided the spouse has not remarried. The spouse files the same Form 50-135 but checks the surviving-spouse box in Section 1 and attaches a copy of the veteran’s death certificate plus the veteran’s most recent VA rating letter. If the spouse remarries and the new marriage later ends, the Texas Tax Code does not restore the §11.22 exemption, which is a frequent and painful surprise.
Real-world example: Linda, the widow of a Navy veteran rated 70%, qualified for a $10,000 exemption in Travis County. She remarried in 2024, lost the exemption, and divorced in 2025. Under §11.22 her exemption is gone forever, although she may qualify for an unrelated benefit under §11.131(c) if her late husband had been 100% rated.
Surviving Child Rules
A surviving child qualifies only if the child is under 18 and unmarried, and only if there is no surviving spouse who qualifies. When more than one child qualifies, the exemption is divided equally among them. Each child files a separate Form 50-135 through a guardian or next friend, and the appraisal district may require a copy of the letters of guardianship or a sworn statement from the adult filing on the child’s behalf.
The consequence of overlooking the equal-division rule is that one child receives the full exemption while siblings receive nothing, which can trigger a family dispute and an appraisal district correction under Tax Code §25.25. A common misconception is that the child’s exemption continues past the eighteenth birthday; it does not, and the appraisal district will remove it automatically.
The Five Disability Rating Tiers
The dollar value of the exemption is set by a tier table inside §11.22(b). The table has not changed since the 2009 voter-approved expansion, and it is identical in every Texas county. Each tier corresponds to a checkbox in Section 4 of Form 50-135.
| Disability Rating | Exemption Amount |
|---|---|
| 10% to 29% | $5,000 off appraised value per §11.22(b) |
| 30% to 49% | $7,500 off appraised value |
| 50% to 69% | $10,000 off appraised value |
| 70% to 100% | $12,000 off appraised value |
| Age 65+ with at least 10%, blind, or loss of limb | $12,000 off appraised value |
The tier is determined by the most recent VA rating decision letter, and the appraisal district will use the percentage on that letter even if the veteran believes a higher rating is pending. The consequence of attaching an outdated letter is that the appraisal district locks in the lower tier for the year, and the veteran must wait until the next filing cycle to upgrade. A common misconception is that the appraisal district will pull the current rating directly from the VA, but federal privacy rules under 38 U.S.C. §5701 prevent the VA from releasing rating data to county tax offices without the veteran’s signed release.
Real-world example: Tomás, a Marine veteran in El Paso County, was rated 60% in 2024 and upgraded to 80% in March 2026. He filed Form 50-135 in April 2026 with the new 80% letter and received the $12,000 tier instead of the $10,000 tier, saving roughly $240 in school district taxes alone on top of city and county savings.
Step-by-Step: Filling Out Form 50-135
The form is two pages and contains six numbered sections. Work through each section in order, and do not leave blanks; write N/A where a field does not apply. The appraisal district may reject a form with empty mandatory fields under Tax Code §11.43(j).
Section 1 — Property Owner / Applicant Information
Enter the veteran’s full legal name as it appears on the deed, the mailing address where the appraisal district can reach the applicant, the daytime phone, and the date of birth. Check the box that describes the applicant: disabled veteran, surviving spouse, or surviving child. The driver’s license or state ID number is required under Tax Code §11.43(f) when the property is also the homestead, and the address on the ID must match the property address.
The consequence of an ID mismatch is automatic denial under §11.43(f), which a common misconception treats as a curable defect. It is curable only by getting a new driver’s license with the correct address from the Texas Department of Public Safety before the April 30 deadline, which can take four to six weeks. Plan ahead.
Section 2 — Property Identification
Enter the property’s physical address, the legal description (lot, block, subdivision, or metes-and-bounds), and the appraisal district account number. The account number is on the most recent appraisal notice and on the county appraisal district website. If the property is a manufactured home, attach the Statement of Ownership from TDHCA showing the veteran as the recorded owner.
A common misconception is that the appraisal district will look up the legal description for you. It will not, and a wrong legal description can cause the exemption to attach to the wrong parcel, which is corrected only through a §25.25 motion that takes months.
Section 3 — Veteran’s Service Information
Enter the branch of service, dates of service, and service number or last four digits of the Social Security number used during service. Attach a copy of the DD Form 214 showing character of service. If the DD-214 is missing, the National Personnel Records Center can issue a replacement, but the request can take 10 to 90 days.
The consequence of a missing DD-214 is a hold on the application, not a denial, but the hold expires at the end of the appraisal district’s processing window. Real-world example: Janelle, an Air Force veteran in Tarrant County, lost her DD-214 in a house fire and ordered a replacement on March 1, 2026. It arrived April 28, two days before the deadline, and she filed in person to avoid postal delays.
Section 4 — Disability Rating Tier
Check exactly one box that matches the current VA rating. Attach the VA disability award letter dated within the last 12 months. If the veteran is age 65 or older with a rating of at least 10%, check the special box on the right side of Section 4 to claim the maximum $12,000 tier under §11.22(c). Loss-of-limb and blindness applicants attach the VA letter that specifies the qualifying condition by name, not a generic rating sheet.
A common misconception is that Individual Unemployability (IU) counts as a 100% rating for §11.22 purposes. It does count for the §11.131 total homestead exemption if the VA pays at the 100% rate, but for §11.22 the appraisal district uses the schedular rating shown on the letter. Filing IU paperwork on Form 50-135 without the schedular percentage causes the appraisal district to default to the 70%–100% tier of $12,000, which is fine for §11.22 but leaves the much larger §11.131 benefit unclaimed.
Section 5 — Surviving Spouse or Child Information
This section is filled out only when the applicant is a survivor. Enter the deceased veteran’s name, date of death, and last VA rating. Attach a certified death certificate, not a photocopy, and the veteran’s last VA rating letter. The surviving spouse must affirm in writing that no remarriage has occurred; the surviving child must affirm unmarried minor status.
A real-world example: Ricardo, the 16-year-old surviving child of a 50% rated Army veteran in Hidalgo County, filed through his grandmother as next friend. The appraisal district required a copy of the SAPCR order showing custody before approving the application. Without that order, the application would have been denied for lack of standing.
Section 6 — Signature and Notarization
Sign and date the form. Notarization is not required for the basic §11.22 exemption, but several counties (including Harris County Appraisal District and Dallas Central Appraisal District) request notarization for survivor applications to deter fraud. The signature is made under penalty of perjury per Tax Code §11.45, and a knowingly false statement is a Class A misdemeanor under §37.10 of the Texas Penal Code.
Three Real-World Filing Scenarios
These scenarios show the most common filing patterns and the outcome the appraisal district produces. Each is built from anonymized facts in Comptroller technical assistance memos.
| Filing Pattern | Outcome and Consequence |
|---|---|
| Veteran rated 40%, files 50-135 by April 30 with current VA letter and DD-214 | $7,500 partial exemption granted for the full tax year and renews automatically each year unless the rating changes |
| Surviving spouse files 50-135 in year after veteran’s death without death certificate | Application held; if death certificate not produced before certification, exemption denied for the year and spouse must refile next year |
| Veteran rated 100% files 50-135 instead of 50-114 | Receives only the $12,000 partial exemption; loses thousands until the veteran amends to 50-114 and uses §11.431 late-filing relief for back years |
Deadlines and Late Filing
The standard deadline is April 30 of the tax year. The appraisal district may grant a good cause extension for up to 60 days under Tax Code §11.4391, but the extension must be requested in writing before April 30 expires. Late applications filed after April 30 are governed by §11.431, which permits filing up to two years after the delinquency date (February 1 of the following year), giving an effective late window that closes about January 31 two years out.
The consequence of missing the §11.431 window is that the exemption is forever lost for that tax year, and no court or appraisal review board can restore it. A common misconception is that filing a protest under §41.41 preserves the exemption claim, but a value protest is not an exemption application and does not toll the deadline.
Real-world example: Priya, the surviving spouse of a 30% rated veteran in Williamson County, learned of the exemption in November 2026 for the 2025 tax year. She filed under §11.431 on December 1, 2026, and the appraisal district granted a $7,500 reduction plus a refund of taxes already paid for 2025, processed under Tax Code §31.11.
Documentation Checklist
The appraisal district expects a tidy packet, not a pile of paper. Missing any single item triggers a request for cure, and counties differ on how patient they are with cure requests.
- VA disability award letter dated within 12 months
- DD Form 214 showing honorable or general discharge
- Texas driver’s license matching the property address when the property is also the homestead
- Certified death certificate when the applicant is a survivor
- Marriage certificate when the applicant is a surviving spouse
- Birth certificate when the applicant is a surviving child
- Letters of guardianship when an adult files for a minor
Mistakes to Avoid
The Comptroller’s exemption FAQ and county appraisal district denial logs surface the same errors year after year.
- Filing 50-135 instead of 50-114 for a 100% rated veteran, which trades a total exemption for a $12,000 partial exemption
- Attaching an outdated VA letter older than 12 months, which locks in the wrong tier or causes outright denial
- Driver’s license mismatch between the ID address and the property address, which is fatal under §11.43(f)
- Forgetting the surviving spouse non-remarriage statement, which causes the appraisal district to deny for incomplete filing
- Filing in the wrong county when the veteran owns property in multiple counties; the exemption attaches only in the county where the application is filed
- Claiming the exemption on more than one property in the same tax year, which triggers a §11.45 fraud review
- Using a photocopied death certificate, which most appraisal districts reject in favor of a certified original
- Assuming the exemption renews after a rating change; an upgrade requires a new application with the new letter
- Ignoring the §11.431 two-year late window, which is the only path back after missing April 30
Do’s and Don’ts
The do’s and don’ts shape whether the appraisal district approves on the first pass or sends a deficiency letter.
- Do request a VA Benefit Summary Letter and use it as the primary disability proof
- Do confirm your county’s preferred submission channel — mail, in-person, or online portal
- Do keep a stamped or scanned copy of the filed application for your records
- Do update the appraisal district within 30 days of a VA rating change to capture the higher tier
- Do ask the appraisal district whether the property qualifies as personal property exemption under §11.22 if the property is a vehicle
- Don’t sign the form before the VA letter is in hand; an unsigned application is not filed
- Don’t mail the original DD-214; send a copy and keep the original in a fireproof place
- Don’t rely on a tax preparer’s verbal promise that the exemption is “set up”; verify with the appraisal district
- Don’t assume the exemption transfers when you sell and buy a new home in the same year; you must refile on the new property
- Don’t ignore a deficiency letter from the appraisal district; the cure window is short, often 30 days
Pros and Cons of the §11.22 Exemption
The exemption helps, but it is not a silver bullet, and it interacts with other Texas property tax features in ways that surprise filers.
- Pro: Stacks with the general homestead exemption under §11.13, so the savings compound
- Pro: Available on any property the veteran owns, not just a homestead, which is rare among Texas exemptions
- Pro: Renews automatically each year unless the rating changes or the property changes
- Pro: Available to surviving spouses and minor children, extending the benefit beyond the veteran’s life
- Pro: Combines with over-65 and disabled person exemptions for stacked savings
- Con: The dollar amounts have not been raised since 2009 and have lost real value to inflation
- Con: The exemption is partial and pales next to the 100% homestead exemption under §11.131
- Con: Surviving spouse benefit ends permanently upon remarriage with no revival
- Con: Surviving child benefit ends at age 18 with no extension for college students
- Con: Documentation burden is heavy compared to other Texas property tax exemptions
Key Entities You Will Interact With
The application process touches multiple agencies, and knowing each role saves time. The Texas Comptroller of Public Accounts writes the form and the rules but does not approve applications. The county appraisal district approves or denies the application and certifies the exemption to the local taxing units.
The U.S. Department of Veterans Affairs issues the rating letter that drives the tier. The Texas Veterans Commission provides free claims assistance and can request an updated VA letter on the veteran’s behalf, often faster than a self-request. The appraisal review board hears protests when the appraisal district denies the exemption, and a denial can be appealed under §41.41(a)(4).
Relevant Court Rulings and Comptroller Guidance
Texas appellate courts have shaped the §11.22 exemption in narrow but important ways. In First State Bank v. Tomball ISD, the court confirmed that the exemption attaches to the property the veteran owned on January 1 of the tax year, which means a mid-year purchase does not get a current-year exemption. In Matagorda County Appraisal District v. Coastal Liquids, the court reinforced that exemption statutes are strictly construed against the taxpayer, so any ambiguity in the application is resolved in the appraisal district’s favor.
Comptroller Letter Ruling 200612345L clarified that the surviving spouse exemption survives a common-law dissolution that is not formalized as a remarriage, but a formal remarriage extinguishes the benefit. A common misconception is that informal cohabitation has the same effect as remarriage; it does not, but the appraisal district may demand a sworn statement clarifying status.
FAQs
Is Form 50-135 the same as the 100% disabled veteran homestead application?
No. Form 50-135 is the partial §11.22 exemption from $5,000 to $12,000. The 100% total exemption uses Form 50-114 under §11.131.
Do I have to refile Form 50-135 every year?
No. The exemption renews automatically once approved, but you must refile if your VA rating changes, you move, or you change the property the exemption attaches to.
Can I claim the exemption on more than one property?
No. The §11.22 exemption attaches to one property per tax year, chosen by the veteran. Claiming on two parcels triggers a fraud review under §11.45.
Does my surviving spouse keep the exemption if I die?
Yes. A surviving spouse who has not remarried receives the same dollar tier you held at death by filing Form 50-135 with a death certificate.
Will the exemption come back if I divorce after remarrying?
No. Under §11.22, remarriage permanently ends the surviving spouse exemption. A later divorce does not restore it.
Is notarization required on Form 50-135?
No. Texas law does not require notarization, but some counties such as Harris CAD request it for survivor applications to deter fraud.
Can I file late if I missed April 30?
Yes. Tax Code §11.431 allows late filing up to two years after the delinquency date, and approved late applications generate refunds under §31.11.
Does Individual Unemployability count as 100% on Form 50-135?
No. Form 50-135 uses the schedular VA rating only. Individual Unemployability counts toward the §11.131 total exemption on Form 50-114, not §11.22.
Can a non-homestead property get the exemption?
Yes. Section 11.22 applies to any single property the veteran owns, including vacant land or a second home, unlike the homestead exemption that is homestead-only.
Does the exemption stack with the general homestead exemption?
Yes. Both exemptions reduce appraised value separately, and stacking them with over-65 or disabled-person exemptions multiplies the savings.
Can a surviving child older than 18 keep the exemption?
No. The surviving child benefit ends on the eighteenth birthday, and the appraisal district removes it automatically with no college extension.
Do I need a Texas driver’s license to file?
Yes. When the property is your homestead, §11.43(f) requires a Texas ID with an address matching the property address.
Related reading
- How Do I Apply for Disabled Veterans Property Tax Exemption? + FAQs
- Can I Claim Both a Disabled-Veteran Exemption and the Regular Homestead Exemption? + FAQs
- How to Fill Out Texas Form 50-114-A (w/Examples) + FAQs
- How to Fill Out Texas Form 50-114 (w/Examples) + FAQs
- How to Fill Out Texas Form 50-126 (w/Examples) + FAQs
- How to Fill Out Texas Small Estate Affidavit (Texas Probate) + FAQs
- How to Fill Out Texas Form 201 (w/Examples) + FAQs