County Property Tax Exemption for 100% Disabled Veterans
State law authorizes counties to fully exempt a veteran with a 100% VA-rated permanent and total disability, or 100% individual unemployability, from county property taxes and local school taxes on a primary residence. Counties set additional residency rules.
- Who qualifies
- Rating: 100% VA rating, or paid at the 100% rate through TDIU (also called IU). Veteran must receive 100% VA disability compensation for a service-connected permanent and total disability, or 100% compensation based on individual unemployability, and solely or jointly (with spouse) own and occupy the property as a primary residence.
- How to apply
- Apply through the county assessment office where the property is located; the county may require proof of domicile for a period it establishes.
Last checked September 28, 2026.
