Surviving Spouse of Certain Qualifying Veterans Exemption (Tax Code 11.136)

Effective Beginning Tax Year 2026

Effective January 1, 2026, a new law under Texas Property Tax Code 11.136, provides a total residence homestead exemption for certain surviving spouses of U.S. veterans who died as a result of a service-connected condition.

This exemption was created by Proposition 7 and approved by voters on November 4, 2025, as a constitutional amendment.  (89th Texas Legislature).

What Is the New 11.136 Exemption?

Beginning with the 2026 tax year, a qualifying surviving spouse may receive a 100% exemption of the appraised value of their residence homestead from property taxation, if all eligibility requirements are met.

Importantly, this exemption applies even if the veteran did NOT have a 100% disability rating at the time of death, as long as the death was determined to be service connected.

Who Qualifies?

To be eligible, the surviving spouse must meet all of the following conditions:

1. Surviving Spouse Status

• Must be the surviving spouse of a U.S. veteran who was granted service connection for cause of death due to a qualifying condition under the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022, or a regulation adopted under that Act establishing a presumption of service connection.
• Must not have remarried since the veteran’s death.

2. Service-Connected Death

• The veteran must have died due to a qualifying condition or disease determined to be service-connected under federal law.
• The service connection must be confirmed by the U.S. Department of Veterans Affairs (VA) as cause of death.

3. Residence Homestead Requirement

• The property must be the surviving spouse’s principal residence (homestead).
• The surviving spouse must occupy the property as their primary residence.

Required Documentation

To apply, the surviving spouse must submit the following:

• Valid Texas Driver’s License or Texas ID (Address must match the property address.)
• Marriage Certificate (Verifying marriage to the deceased veteran.)
• Death Certificate (Of the deceased veteran.)
• Completed Homestead Application (Residence Homestead Exemption Application.)
• VA Letter Confirming DIC (Dependency and Indemnity Compensation)
  Stating the surviving spouse has been awarded DIC benefits and affirming service connection for cause of death was established. 

Important Notes

• The surviving spouse must continue to qualify (including not remarrying) to retain the exemption.
• After establishing the exemption, if the surviving spouse moves to a new homestead in Texas, additional steps are required to transfer the exemption.

How to Apply?

We encourage eligible surviving spouses to apply as soon as they have gathered the required documentation.

To apply, you may request a form by mail or download the form at www.bcad.org under Forms. Then submit your form and the required supporting documentation electronically via our online contact form located at help.bcad.org, or by mail, fax, or in person using the contact information below.

Contact Information:
Bexar Central Appraisal District
411 N Frio St
PO Box 830248
San Antonio, TX 78283-0248
Phone: 210-242-2432
Fax: 210-242-2454 or 210-242-2453