Texas Surviving Spouse Exemption

Frequently asked questions

Who qualifies for the surviving spouse exemption in Texas?

Under Tex. Tax Code §11.132, Surviving Spouse of a 100% Disabled Veteran — Total Residence Homestead Exemption is available to owner-occupants of a primary residence. Surviving spouse must own and occupy the home as a residence homestead and must not have remarried. Veteran qualified (or would have qualified) for the 11.131 exemption at death; the property was the surviving spouse's residence homestead at the veteran's death and remains so.

How much does the surviving spouse exemption save in Texas?

It provides a 100% reduction. As an estimate, on a $300,000 home taxed at Texas's median effective rate (1.25%), that is roughly $3,751 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the surviving spouse exemption?

Yes — an application is required, and the deadline is: Before May 1 (April 30); may be filed up to five years after the delinquency date.. The official form is linked in the sources below.

Does the surviving spouse exemption renew automatically?

Once granted, it generally renews automatically. Continues while unmarried and occupying the homestead. If the spouse moves, the exemption transfers but is capped at the former homestead's exemption amount.

Can the surviving spouse exemption be combined with other exemptions?

Continuation of the veteran's total 11.131 exemption; lost upon remarriage.