VA Property Tax Exemption

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    Alabama
    Exemption is provided from ad valorem taxation of the home of any person who is totally disabled or who is 65 years of age or older, and who had a net annual income of $7,500.00 or less for income tax purposes for the last preceding year.The home of any veteran which is or was acquired by him pursuant to the provisions of Public Law 702,   80th Congress (specially adapted housing grant) as amended by (38 USC) regardless of its value shall be exempt as long as the same is owned and occupied as a home by the veteran or his un-remarried widow.

    Alaska
    Real property owned and occupied as the primary residence and permanent place of abode by a qualified disabled veteran whose disability was incurred or aggravated in the line of duty and whose disability has been rated as 50 percent or more by the military service or the U.S. Department of Veterans Affairs, is exempt from taxation on the first $150,000.00 of assessed valuation. Contact your local municipal tax assessor’s office by March 15 for exemption for current year.

    Arizona
    Property Tax: Exemption for property of widows, widowers, and disabled persons. A. The property of widows, widowers, and disabled persons who are residents of this state is exempt from taxation to the extent allowed by Article IX § 2, 2.1, 2.2, and 2.3, Constitution of Arizona, and subject to the conditions and limitations prescribed by this section. NOTE: The exemption is applied to real estate first, then to a mobile home or an automobile. Contact your County Assessor office for eligibility.

    Arkansas
    Arkansas Veterans who have been rated, by the VA, as 100% service connected (Permanent and Total) or awarded Special Monthly Compensation for loss or loss of use of one or more limbs total blindness in one or both eyes are entitled to exemption of Homestead and Personal Property Tax. Widows, so long as they do not remarry, dependent children, during their minority, continue this entitlement. Widows, so long as they do not remarry, dependent children, during their minority, are also eligible for this entitlement if the veteran was killed or died in the scope of his military duties, is missing in action, or died from service connected causes as certified by the Veterans Administration.

    California
    Property tax exemptions on the assessed value of a home of:
    a) up to $111,296 if the total household income from all sources is over $49,979 per year.
    b) up to $166,944 if the total household income from all sources is under $49,979 per year.

    Who May Be Eligible:
    a) Wartime veterans who are in receipt of service-connected disability compensation at the totally disabled rate.
    b) Unmarried surviving spouses or registered domestic partners of veterans who are in receipt of service-connected death benefits.
    c) Wartime veterans who are service-connected for loss the use of two or more limbs.
    d) Wartime veterans who are service-connected for blindness.

    Colorado
    SCR06-001 has passed and will be on the November ballot.  It provides a Property Tax Exemption for 100% SC disabled veterans.

    Connecticut
    Veterans, who have ninety days of wartime service, including Merchant Marines, who served during WWII, are eligible for a $1,500 exemption for property tax purposes (e.g., real property or automobiles). You have the option to choose to apply this exemption to your real estate or automobile tax. Certain veterans, who do not own real property or a motor vehicle, may be eligible for a tax refund if they are leasing a motor vehicle.

    Veterans below a certain income level and/or service connected disabled veterans are eligible for additional property tax exemptions (up to $10,000 for paraplegics). Surviving spouses of veterans may also be eligible for this benefit. Contact your municipality’s Tax Assessor Officer for specific details. By Connecticut’s definition, this exemption is the reduction of the property’s assessed value for tax purposes.

    Delaware
    N/A

    Florida
    Homestead Exemption (Permanent &Totally Disabled)
    Any real estate used and owned as a homestead by a veteran who was honorably discharged with a service-connected permanent and total disability and for whom a letter from the United States Government or VA or its predecessor has been issued certifying that the veteran is totally and  permanently disabled is exempt from taxation, provided the veteran is a permanent resident of the state on January 1 of the tax year for which exemption is being claimed or on January 1 of the year the veteran died.

    The production by a veteran or the spouse or surviving spouse of a letter of total and permanent disability from the United States Government or VA or its predecessor before the property appraiser of the county in which property of the veteran lies shall be prima facie evidence of the fact that the veteran or the surviving spouse is entitled to such exemption.

    In the event the totally and permanently disabled veteran pre-deceases his or her spouse and upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in FS 196.031, the exemption from taxation shall carry over to the benefit of the veteran’s spouse until such time as he or she remarries or sells or otherwise disposes of the property. If the spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry.

    Veterans who are paraplegic, hemiplegic, are permanently and totally disabled, must use a wheelchair for mobility, or are legally blind are exempt from real estate taxation if gross annual household income does not exceed the adjusted maximum allowed. The veteran must be a resident of the State of Florida to qualify. Certificate of such disability from two licensed doctors of this state or from the VA or an award letter from the Social Security Administration to the property appraiser is prima facie evidence of entitlement to such exemption.

    Homestead Exemption (10% to 100% BUT not Permanent in nature) Eligible veterans with service-connected disabilities of 10% or more shall be entitled to a $5000 property tax exemption. To qualify for homestead exemption a veteran must be a bonafide resident of the state.

    Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United States may file a claim for homestead exemption. Servicemen unable to file in person may file through next of kin or duly authorized representatives.

    Georgia
    Homestead Tax: Certain disabled veterans and certain widows/widowers, or minor children are allowed the maximum amount which may be granted under United States Code.

    Hawaii
    Applies to real property that is owned and occupied as a home by a totally disabled veteran or their widow(er). Also applies to passenger cars when they are owned by totally disabled veterans and subsidized by the Department of Veterans Affairs.

    Idaho
    N/A

    Illinois
    This exemption is allowed on the assessed value of real property for which federal funds have been used for the purchase or construction of specially adapted housing for as long as the veteran, or the spouse, or unmarried surviving spouse resides on the property. The 2007 homestead legislation created two new exemptions for Veterans that take effect for the 2007 tax year: The Returning Veterans’ Homestead Exemption provides qualifying Veterans a one-time $5,000 reduction to their home’s equalized assessed value (EAV).  Qualifying Veterans who return from active duty in an armed conflict involving the U.S. armed forces can file an application upon their return home to receive this exemption.

    The new Disabled Veterans’ Standard Homestead Exemption provides a reduction in a property’s EAV to a qualifying property owned by a Veteran with a service-connected disability certified by the U. S. Department of Veterans’ Affairs.  A $2,500 homestead exemption is available to a Veteran with a service-connected disability of at least 50% but less than 75% or a $5,000 homestead exemption is available to a veteran with a service connected disability of at least 75%.  A disabled Veteran must file an annual application by the county’s due date to continue to receive this exemption.

    Indiana
    Property tax deductions are available to disabled Hoosier Veterans under the following conditions:
    A $12,480 dollar deduction is available to veterans who served at least 90 days of honorable service AND are totally disabled (not necessarily service-connected but the disability must be evidenced by a U.S. Department of Veterans Affairs pension certificate) OR are at least 62 years old and 10% service-connected disabled.

    Note: This deduction is not available if the assessed value of the real property owned by the veteran is in excess of $113,000.

    A $24,960 tax deduction is available for veterans who served honorably in the Armed Forces during any period of wartime AND are at least 10% service-connected disabled.

    A $37,440 tax deduction is available for any veteran who:
    a. Served honorably during any period of wartime AND
    b. Is 100% service connected-disabled OR
    c. Is at least 62 years of age with at least a 10% service-connected disability.

    Iowa
    This benefit reduces a veteran’s assessed home value for property tax purposes by $1,850. In order to qualify, a service member must have served on active duty during a period of war or for a minimum of 18 months during peacetime.

    Kansas
    N/A

    Kentucky
    N/A

    Louisiana
    N/A

    Maine
    This bulletin has been prepared in order to outline the complex provisions relating to property tax exemption of veterans. Particular notice should be given to the different classifications of exemption so that the municipality may claim the appropriate reimbursement from the State for taxes lost by reason of such exemption.

    Prior to April 1, 1978, municipalities were not reimbursed for property taxes lost due to the granting of veterans exemptions. In 1978, the Constitution was amended to reimburse municipalities not less than 50% of property tax revenue loss because of statutory property tax exemptions enacted after April 1, 1978.

    Maryland
    A property tax exemption is available to veterans who are permanently and totally disabled from serviceconnected causes, for their primary residence located in the State of Maryland.

    The exemption passes to the veteran’s spouse upon his or her death. The surviving spouse of active duty military personnel who died in the line of duty as well as the surviving spouse of a totally disabled veteran, or a spouse who receives the dependency and indemnity compensation (effective June 30, 2006) may also receive an exemption.

    Massachusetts
    Property Tax: Eligible veterans, spouses, and parents. To qualify, all veterans (and spouses where applicable) must:

    Be at least 10% disabled by the U.S. Department of Veterans Affairs
    Be legal residents of Massachusetts
    Be occupying the property as his/her domicile on July 1 in the year of application
    Have lived in Massachusetts for at least six months prior to entering the service (spouses exempted) or
    Have lived in Massachusetts for five consecutive years immediately prior to filing for a property tax exemption.

    Michigan
    N/A

    Minnesota
    N/A

    Mississippi
    Service-connected, totally disabled (100%) American veterans who were honorably discharged from military service are exempt from all ad valorem taxes on homesteads of $7,500.00 or less in assessed value.

    Missouri
    If you or your spouse is a 100% service connected disabled veteran, you may qualify for a Property Tax Credit with the State of Missouri. Veterans and non-veterans may also qualify for this credit if they are over age 65 even if they are not 100% disabled. A residence, including the lot on which it is built, that is owned and occupied by a veteran or a veteran’s spouse is exempt from property taxation if the veteran:

    Was killed while on active duty or died as a result of a service-connected disability; OR if living, was honorably discharged from active service in any branch of the armed services; and is currently rated 100% disabled or is paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability, as verified by official documentation from the U.S. department of veterans affairs.

    Montana
    A residence, including the lot on which it is built, that is owned and occupied by a veteran or a veteran’s spouse is exempt from property taxation if the veteran:

    Was killed while on active duty or died as a result of a service-connected disability; or if living, was honorably discharged from active service in any branch of the armed services; and is currently rated 100% disabled or is paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability, as verified by official documentation from the U.S. department of veterans affairs.

    Nebraska
    A homestead exemption provides relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. The state of Nebraska reimburses the counties and other governmental subdivisions for the taxes lost due to homestead exemptions.

    Nevada
    Veterans Tax Exemption
    An annual tax exemption is available to any veteran with wartime service (including in-theater service during the Persian Gulf War, Afghanistan and Iraqi Wars). To obtain this exemption, take a copy of your DD214 or discharge papers to your local County Assessor.The exemption can be applied to a veteran’s vehicle privilege tax or real property tax. The exemption cannot be split between the two.  To obtain the exact amount of this benefit, contact your County Assessor. Veterans may also “donate” their exempted tax directly to the Nevada Veterans’ Home Account, which will contribute the amount toward the operation of a Veterans’ Home in Nevada.

    Disabled Veteran Tax Exemption
    Nevada offers a property tax exemption to any veteran with a service-connected disability of 60% or more.

    The amounts of exemption that are or will be available to disabled veterans varies from $6,250 to $20,000 of assessed valuation, depending on the percentage of disability and the year filed.  To qualify, the veteran must have an honorable separation from the service and be a resident of Nevada.

    The widow or widower of a disabled veteran, who was eligible for this exemption at the time of his or her death, may also be eligible to receive this exemption.This exemption can be applied to a veteran’s vehicle tax or personal property tax. To determine the actual value of this benefit or to obtain further information, contact your local county assessor’s office.

    New Hampshire
    Property owned and operated by certain veterans’ organizations or departments, local chapters or posts shall be exempt from taxation.

    Certain wartime veterans, their wives or widows may be eligible for a property tax credit of $50 ($100 if both are eligible veterans). Cities/towns may vote to adopt a higher tax credit of up to $500.The widow of a veteran who was killed while on active duty in the military may be eligible for a tax credit of between $700 and $2000 on real estate or personal property.There is a $700 tax credit on real estate occupied as principal place of abode by a permanently and totally disabled service-connected veteran, double amputee or paraplegic or un-remarried surviving spouse. Cities and towns may vote to adopt a higher tax credit of up to $2000.A permanently and totally disabled veteran who is blind, paraplegic or a double amputee as a result of service connection and who owns a specially adapted homestead acquired with the assistance of the U.S. Department of Veterans Affairs, or with proceeds from the sale of any previous homestead acquired with the assistance of the U.S. Department of Veterans Affairs, shall be exempt from all taxation on the homestead. The veteran’s surviving spouse shall also be exempt from all taxation on the homestead.

    New Jersey
    Property Tax Deduction
    There is an annual property tax deduction of two hundred and fifty dollars for eligible veterans.Filing an application with all required documentation prior to December 31 of the pre-tax year in order to be effective in the next year. Documentation includes the property deed and discharge (DD-214) for the veteran. The widow may need to submit the property deed, marriage certificate, death certificate and discharge (DD-214).

    Property Tax Exemption
    Eligibility for Veterans who meet all of the following criteria:
    Served during a specified wartime period.
    Received an honorable discharge or under honorable conditions.
    Rated 100 percent permanent service-connected by the VA. The 100 percent rating cannot be temporary or as a result of hospitalization, surgery or recuperation. The exemption unlike the deduction is PRORATED from the date the veteran or spouse filed the application with ALL required documentation. EXAMPLE: A veteran completes the application on April 7, but does not submit all the documentation until May 3. The veteran’s property tax exemption is effective May 3. Many tax assessors exempt the property tax January 1 of the next year. The same proration process applies to the surviving spouse.

    New Mexico
    Veterans’ Tax Exemption
    Any veteran who was honorably discharged from the U.S. Armed Forces and served 90 or more days of active duty and has established legal residency in New Mexico, qualifies for the New Mexico Veterans’ Tax Exemption.

    Disabled Veteran Tax Exemption
    Any veteran who has been approved for 100 percent service-connected disability compensation benefiby the Department of Veterans Affairs (VA) is eligible for a complete property tax waiver on their primary residence.

    New York
    Partial exemption from real property taxes is based on condition of service, with additional benefits based upon degree of service-connected disability. Applications must be filed before Taxable Status Day. Qualifying widow(er)s may file for benefit based on their spouse’s service. Exemption applies to local and county property taxes.

    North Carolina
    Specially Adapted Housing. Disabled veterans who receive U. S. Government assistance under Title 38, United States Code Annotated for the acquisition of specially adapted housing are eligible for an exclusion from ad valorem taxation on the first $38,000 in assessed value of housing together with the necessary land therefore which is owned and used as a residence by the disabled veteran.Veterans Organizations. Real and personal property belonging to veterans organizations as defined by statute shall not be listed, appraised, assessed, or taxed for ad valorem purposes.

    North Dakota
    N/A

    Ohio
    N/A

    Oklahoma
    Tax Exemption for 100% Disabled Veterans for sales tax, excise tax, and ad valorem tax (Spouse included for ad valorem tax only). If you are a disabled veteran or the surviving spouse of a war veteran, you may be entitled to exempt $15,450 or $18,540 of your homestead property’s assessed value from property taxes.

    The exemption amount increases by 3 percent each year. The exemption is first applied to your home and then to your taxable personal property. If you are an Oregon resident and a qualifying veteran or that veteran’s surviving spouse and live in your home, you may file a claim and receive the exemption.

    Oregon
    If you are a disabled veteran or the surviving spouse of a war veteran, you may be entitled to exempt $15,450 or $18,540 of your homestead property’s assessed value from property taxes. The exemption amount increases by 3 percent each year. The exemption is first applied to your home and then to your taxable personal property. If you are an Oregon resident and a qualifying veteran or that veteran’s surviving spouse and live in your home, you may file a claim and receive the exemption.

    Pennsylvania
    Any honorably discharged veteran who is a resident of the 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 him as his principal dwelling, provided that as a result of wartime military service the veteran has a 100% service-connected disability rating by the U.S. Department of Veterans Affairs; that such 77welling is owned by him solely or jointly with his spouse (an estate by the entirety); and that the financial need for the exemption from the payment of real estate taxes has been determined by the State Veterans’ Commission. Upon the death of the qualified veteran, the exemption passes on to the unmarried surviving spouse if the financial need can be shown.

    Rhode Island
    N/A

    South Carolina
    Property Taxes – Homestead Exemption
    All persons who have been declared permanently and totally disabled by the Social Security Administration, U.S. Department of Veterans Affairs, other state or federal agencies, are eligible for a homestead exemption in an amount set by the General Assembly. This also applies to persons over age 65.

    Property Tax Exemption
    Provides that the dwelling house in which a veteran resides who has been rated as permanently and totally disabled by the U.S. Department of Veterans Affairs may be tax exempt. The tax exemption may be transferred when purchasing another dwelling.

    South Dakota
    Property Tax Exemption for Veterans and Their Widow or Widower Dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes and which are owned and occupied by veterans with the loss, or loss of use, of both lower extremities, or by the unremarried widow or widower of such veteran, are exempt from taxation.The dwelling must be owned and occupied by the veteran for one full calendar year before the exemption becomes effective. For purposes of this statute, the term “dwelling” generally means real estate in an amount not to exceed one acre upon which the building is located.In addition veterans that have been rated as permanently and totally disabled as the result of a service connected disability may be eligible for up to $100,000 of their property value to be exempt from
    property taxes.

    Property Tax Refund for Aged and Disabled Persons
    Certain low income property owners are eligible for a property tax refund and should check with their county treasurer for details and assistance in making application.

    To qualify the following conditions must be met:
    The head of the household must be sixty-five years of age, or older, or shall be disabled prior to January first of the year in which taxesare levied; the applicant must have owned the property for at least three years or, have been a resident of this state at least five years if not qualified under the three year ownership criteria.

    Tennessee
    N/A

    Texas
    Disabled veterans who meet certain requirements, their surviving spouses and the spouses and minor children of a person who dies on active duty in the U.S. Armed Forces are eligible for property tax exemptions on the appraised value of their property. The exemption is mandatory and
    applies to taxes levied by all taxing authorities in the State. A veteran, whose service-connected disabilities are rated less than 10% by the Department of Veterans Affairs, or a branch of the Armed Forces, is not entitled to a property tax exemption.Visit the Texas Veterans Commission website for contact information and benefits assistance.

    Utah
    A Utah permanent place-of-residence property tax exemption equivalent to the military service-connected disability rating percentage is provided for disabled veterans or for their unremarried widows or minor orphans. Veteran’s disability rating must be at least 10%. The maximum property tax exemption, rated at 100% military service-connected disability, is $219.64. To figure out how much your tax abatement will be multiply your percentage of disability by 219,164. Example: 10% disability X 206,214 = $21,916.40 tax abatement.To apply for Utah Disabled Veterans Property Tax Exemption, request VA Form 20-5455 from U.S. Dept. of Veterans Affairs (VA) at 1-800-827-1000, then file VA Form 20-5455, along with a copy of the veteran’s U.S. Military active duty release/discharge certificate or other satisfactory evidence of eligible military service, and the tax exemption application, on or before September 1, to the applicable county treasurer, tax assessor or clerk/recorder located in the county courthouse or county government building of each county seat.

    All property must be on record as of January 1st of the year you wish to file. However, a recent change allows qualified widows and orphans an exemption to that rule.Disabled veterans are only be required to file for property tax abatement one time. After the initial filing it will automatically renew each year although the counties may require recertification of home address.

    However, veterans will have to re-file if all or a portion of their abatement is used towards tangible personal property (i.e. vehicles), if their service-connected disability percentage changes, the veteran dies, sales the property or no longer claims that property as their primary place of residence. (Utah Code 59-2-1104 & 1105)

    Vermont
    N/A

    Virginia
    N/A

    Washington
    N/A

    West Virginia
    N/A

    Wisconsin
    The Wisconsin Veterans and Surviving Spouses Property Tax Credit program provides a refundable property tax credit for the primary residence (in-state) via the state income tax form for:
    Eligible veterans age 65 or older who entered service from Wisconsin and have a combined VA service-connected disability rating of 100%.
    The unremarried surviving spouse of an eligible veteran.
    The unremarried surviving spouse of a veteran who entered active duty as a Wisconsin resident, died in the line of duty, and was a Wisconsin resident at the time of death.

    Wyoming
    The exemption applies to taxes on a Veteran’s primary residence lowering the assessed value by $3,000. The $800 cap was removed in 2007. Veterans who reached the previous cap should reapply. Veterans should check with their County Assessor each year prior to the deadline as the reapplication process may vary.

    Veterans must be residents of Wyoming three or more years prior to claiming the tax exemption and must have a DD 214 or equivalent from their branch of service. Additionally, one of the following must apply:

    Served in the Armed Forces during one of the following periods:
    World War II December 7, 1941 – December 31, 1946
    Korean War June 27, 1950 – January 31, 1955
    Vietnam War February 28, 1961 – May 7, 1975

    OR Must have served overseas during an armed conflict and received an Armed Forces Expeditionary Medal or equivalent.

    OR Be a disabled Veteran with a compensable service connected disability as certified by the U.S.