Disabled Veteran Property Tax Exemption for a Surviving Spouse (2026)

In every state this guide covers, a surviving spouse can keep some form of the disabled veteran property tax exemption, usually as long as you don't remarry and you still live in the home. If you've just lost your husband or wife and you're dreading next year's tax bill, start here: don't assume the exemption ended with your spouse. What changes from state to state is what happens if you remarry, sell and move, or your spouse never applied, and whether Dependency and Indemnity Compensation (DIC) or a death in service opens a route of its own.

In This Guide

• Does the Disabled Veteran Property Tax Exemption Continue After Your Spouse Dies?
• If You Remarry, and If That Marriage Ends
• If You Sell the House and Move
• If Your Spouse Never Applied or Died Before Being Rated
• If You Qualify Through DIC or a Death in Service
• Surviving Spouse Disabled Veteran Property Tax Exemption, State by State
• What to Bring and Where to File
• Frequently Asked Questions
• Learn More

Does the Disabled Veteran Property Tax Exemption Continue After Your Spouse Dies?

The fine print sits inside each state's "yes," and Texas shows how much of it there can be.

In Texas, under Tax Code Section 11.131(c), the surviving spouse of a veteran who qualified for the total exemption keeps it on the same home only if you haven't remarried, the home was your residence homestead when your spouse died, and it still is. The smaller, rating-based Texas exemption under Section 11.22 passes to the surviving spouse in the amount the veteran had at death, for as long as the spouse remains unmarried.1

Virginia's exemption carries to the surviving spouse when the veteran died on or after January 1, 2011 and the spouse does not remarry.11 Arkansas extends its exemption to the surviving spouse of a veteran who qualified for and received it, as long as the spouse remains unmarried.12 California's exemption covers the principal residence of the veteran's unmarried surviving spouse, as the California State Board of Equalization explains for 2026.2 From 2027 through 2031, California's SB 296 instead exempts 50 percent of the first $1,000,000 of the spouse's home value, or 100 percent at household income of $83,474 or less, both adjusted yearly; a home worth $371,778 or less, with income above that limit, keeps the older exemption.2

Other states add their own twist:

• Michigan: the un-remarried surviving spouse keeps the exemption, but legal title must be held solely in the surviving spouse's name.13
• Hawaii: in Honolulu, the unmarried widow or widower of a qualifying veteran keeps the exemption as long as the widow or widower continues to live there.14
• Ohio: the surviving spouse keeps the same reduction, but not automatically: the spouse must have lived in the home when the veteran died, acquire ownership, and file form DTE 105I with the county auditor.9

If You Remarry, and If That Marriage Ends

If you've found companionship again, you shouldn't have to guess what a wedding would cost you at tax time. In most states the rule is simple: remarrying ends the surviving spouse's exemption. Texas, Virginia, Arkansas, Illinois, Michigan, Minnesota, Ohio and South Dakota all tie the surviving spouse benefit to not remarrying.1,11,12,10,13,6,9,15

A handful of states soften that rule:

• California restores it through 2026. A surviving spouse who remarries, at any age, loses the California exemption but can receive it again after a divorce or the new spouse's death.2 From 2027, SB 296 also requires an unmarried spouse; ask your assessor whether it can be regained.2
• Rhode Island restores it in more situations. Rhode Island's veterans' exemption law says the remarriage of a widow or widower "shall not bar the furnishing of the benefits of the section if the remarriage is void, has been terminated by death, or has been annulled or dissolved by a court of competent jurisdiction."3
• New Hampshire restores it after a divorce only. New Hampshire's full exemption is for veterans whose homes were specially adapted with a grant from the U.S. Department of Veterans Affairs (VA), and under New Hampshire's definitions statute, a remarried surviving spouse who later divorces regains status as the veteran's surviving spouse, but one whose new spouse dies is treated as the widow or widower of the latest spouse instead.4
• Nebraska looks at your age. A Nebraska surviving spouse who remarries after reaching age 57 keeps the homestead exemption; one who remarries before 57 loses it and must notify the county assessor within 30 days.5
• Iowa protects DIC recipients. The Iowa Department of Revenue states that a surviving spouse who receives DIC payments stays eligible for the credit even upon remarriage; a spouse claiming as the beneficiary of the veteran's estate keeps it only until changing homesteads or remarrying.16
• Vermont entitles the unremarried widow or widower of a previously qualified veteran to the exemption whether or not that widow or widower receives government compensation or pension.17

Three states need a closer read. Arkansas's law extends the exemption to a surviving spouse who remains unmarried and says no more; if a later marriage has ended, ask your county collector rather than assume either way.12 For the spouse of a veteran rated under Louisiana's three disability tiers, the constitution's text attaches no remarriage condition, only that the spouse occupies and remains the owner of the home; Louisiana's separate exemption for the spouse of someone who died on active duty does require that you have not remarried, with a sworn statement to the assessor each year.18 And Colorado's own page says two different things about a Gold Star Spouse who remarries, so a remarried Gold Star Spouse in Colorado should ask the county assessor.19

If You Sell the House and Move

Maybe the house is too big now, or too full of memories. Before you list it, check what your state does when you move.

States that cap the amount at your new home

In Texas, an unremarried surviving spouse who qualifies a new homestead gets an exemption capped at the old home's exemption amount in the last year you received it, so the new home might not be fully exempt. You're entitled to a certificate of that amount from the old home's chief appraiser.1 Illinois lets a surviving spouse who sells transfer an exemption no larger than the amount on the most recent tax roll to a new primary residence, as long as you don't remarry.10 Maryland gives a qualifying surviving spouse an exemption on a later home equal to the exemption on the former one.20

States where the exemption follows you

Virginia's exemption applies "without any restriction on the spouse's moving to a different principal place of residence."11 South Carolina covers a house a qualified surviving spouse acquires later, and you must give the South Carolina Department of Revenue the new address.8 Michigan applies the surviving spouse exemption to any homestead you own, including one bought after the veteran's death, as long as title is in your name alone.13 North Dakota's credit is portable to a new homestead when a surviving spouse moves.21 In New Jersey, the exemption follows the surviving spouse to "any other dwelling house thereafter acquired" on three of its four spouse routes; the route for a veteran who died before January 10, 1972 stays with the original home.22

Minnesota allows one move

To keep Minnesota's Market Value Exclusion for Veterans with a Disability after a sale, you must have received the exclusion on the first home, qualify the new home as your homestead, apply by December 31, live there as your permanent residence, and buy a home whose estimated market value is equal to or lower than the original home's value at the date of sale. Minnesota's surviving spouse exclusion moves once, not once per move.6

States where moving ends it or means starting over

The Idaho State Tax Commission states that the surviving spouse's benefit is not transferable to a new property after the veteran's death.7 Colorado's surviving spouse route requires that you still live in the same home, and anyone who moves to a new Colorado property must file a new application.19 In Iowa, the estate-beneficiary route ends when you change homesteads; a surviving spouse with a new homestead needs a current DIC or Compensation and Pension Death (CPD) letter to get the credit.16 South Dakota's exemption lasts until the home is transferred or the surviving spouse no longer lives there.15

State not listed? Ask your assessor before you sell.

If Your Spouse Never Applied or Died Before Being Rated

If your spouse never filed, or died with a claim pending, you may not have missed your chance: in these states the surviving spouse can claim in their own right.

• California (2026): an unmarried surviving spouse qualifies if the veteran qualified for the exemption during their lifetime or died from a service-connected injury or disease, even if the veteran wasn't eligible in life (for example, a veteran rated 30 percent who later died of the service-connected disease).2 From 2027, SB 296 also requires that the veteran was a California resident on January 1 of the year of death.2
• Illinois: since 2023, a surviving spouse qualifies if the veteran would have qualified in that tax year had the veteran survived, as long as the surviving spouse has lived in Illinois since the death.10
• Maryland: the surviving spouse gets the exemption on a home the veteran occupied that never received it, if the veteran was domiciled in Maryland at death; Maryland's definition also includes a veteran who qualifies posthumously for a 100 percent service-connected disability.20
• Louisiana: the constitution grants the surviving spouse the exemption "whether or not the exemption was in effect on the property prior to the death of the veteran."18
• South Carolina: the statute covers the spouse of a veteran who met the requirements "regardless of whether the deceased spouse applied, filed for, or claimed the exemption."8
• New Jersey: a surviving spouse qualifies when the veteran, a New Jersey resident who was honorably discharged, is declared after death to have had a qualifying service-connected disability.22
• Hawaii: in Honolulu, a widow or widower may apply even if the veteran never did, by proving the veteran would have qualified at the time of death; Kauaʻi lets a survivor apply based on the veteran's eligibility posthumously if the veteran was 80 percent to totally disabled at death.14
• Ohio: a second route covers the spouse of someone who died before receiving a total disability rating but otherwise qualified, starting in the first year the total rating is received for the deceased spouse.9
• Texas: Section 11.131(c) covers the surviving spouse of a veteran who qualified, "or who would have qualified if the exemption had been in effect at the time of the veteran's death." Confirm with the appraisal district before you count on it.1 Since 2026, Section 11.136 also fully exempts the homestead of an unremarried spouse whose veteran died of a PACT Act presumptive condition, at any rating.1
• Minnesota: under paragraph (k) of Minnesota Statutes section 273.13, subdivision 34, if the veteran did not apply for or receive the exclusion before dying, a spouse who holds title and lives in the home can file a first-time application, if the veteran was honorably discharged and the VA certifies either that the veteran met the 100 percent permanent and total test or that the spouse has been awarded DIC.6

If You Qualify Through DIC or a Death in Service

Some states look at how your spouse died rather than at a rating, so this route may be open even if your spouse was never rated. The VA can pay DIC to an eligible surviving spouse when the service member died on active duty, the veteran died from a service-connected illness or injury, or the veteran had a service-connected disability rated totally disabling for a required period before death; our DIC guide explains who qualifies.23

States with a DIC route

• Illinois: the surviving spouse of a veteran whose death was service-connected, who is certified by the VA as a DIC recipient, qualifies even though the veteran never held the exemption.10
• Iowa: a surviving spouse receiving DIC is one of the qualifying owner groups, and eligibility ends when the DIC ends.16
• Maryland: a surviving spouse who has not remarried and receives DIC counts as a surviving spouse for the exemption.20
• South Dakota: the surviving spouse of a veteran whose service-connected death led to DIC qualifies.15
• North Dakota: a surviving spouse receiving DIC gets a 100 percent credit.21
• Wisconsin: for tax years beginning in 2014 or later, an unremarried surviving spouse who began receiving DIC after the death can claim the refundable credit, if the veteran was a Wisconsin resident at death and met Wisconsin's other residency conditions.24
• Vermont: a household receiving DIC or death compensation is covered by the veterans' exemption.17

States with a line-of-duty or active-duty death route

• Arkansas: the surviving spouse of a member killed within the scope of military duties or declared missing in action is exempt, even though the member never held that exemption.12
• Texas: under Section 11.133, the unremarried surviving spouse of a service member killed or fatally injured in the line of duty gets a total homestead exemption.1
• Minnesota: under paragraph (d) of Minnesota Statutes section 273.13, subdivision 34, the spouse of a service member who died of a service-connected cause in active service qualifies, but must make a first-time application within two years of the death.6
• Nebraska: the surviving spouse of a veteran who died because of a service-connected disability, or of a service member whose death on active duty was service-connected or came during certain listed periods, qualifies with no disability rating on the veteran at all.5
• New Jersey: the surviving spouse of a New Jersey resident who died in active service qualifies, with no disability rating required.22
• South Carolina: the surviving spouse of a service member killed in action qualifies on the same unmarried and live-there conditions.8
• Louisiana: the unmarried surviving spouse of a service member who died on active duty gets a total exemption on the homestead, renewed each year by sworn statement.18
• Maryland and Illinois: both include a line-of-duty death.20,10
• Colorado: the exemption extends to Gold Star Spouses; confirm with your county assessor that you fit Colorado's definition.19

Calling about either route? Have your DIC award letter or your spouse's casualty report in hand.

Surviving Spouse Disabled Veteran Property Tax Exemption, State by State

Find your state, then open its guide for the full rules. "Not stated" means our sources for that state don't address the question, not that the answer is no.

For states not shown, see the disabled veteran property tax exemption by state overview.

What to Bring and Where to File

The paperwork is usually less than you fear. Most states ask for some mix of these:

• A VA letter. Colorado asks for a VA Benefit Summary Letter, Iowa for a current DIC or CPD letter when you change homesteads or the home never had the credit, and Vermont for the VA Summary of Benefits Letter.19,16,17
• Marriage and death certificates. California's form BOE-261-G asks a surviving spouse to attach both, plus proof of a service-connected death where the veteran didn't qualify in life. Honolulu asks a widow or widower to bring the marriage and death certificates when applying.2,14
• Your state's own form. Illinois uses Form PTAX-342, Ohio uses DTE 105I, and New Jersey uses Form D.V.S.S.E.10,9,22 A Colorado Gold Star Spouse with no Summary Letter may submit DD Form 1300 (Report of Casualty) instead.19

Where you file depends on the state. Texas claims go to the appraisal district, Arkansas claims to the county collector, Virginia claims (an affidavit plus proof the veteran died on or after January 1, 2011) to the commissioner of the revenue, and Ohio claims to the county auditor.1,12,11,9 Wisconsin is different: the credit is claimed on your state income tax return, with a verification of eligibility from the Wisconsin Department of Veterans Affairs.24 Maryland surviving spouses may apply at any time and don't have to meet the September 1 deadline.20 Nebraska's Department of Revenue asks a surviving spouse to file every year.5

If you missed a year, ask that office whether a late claim or refund is possible.

Learn More

Find personalized help keeping your late spouse's property tax exemption at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.