A surviving spouse exemption allows the widow or widower of a qualifying homeowner to retain certain property tax benefits after their spouse's death. In Texas, surviving spouses can continue the over-65 exemption, disabled person exemption, or disabled veteran exemption that their deceased spouse received.
For military families, the surviving spouse of a veteran who died in the line of duty may qualify for a 100% homestead exemption—complete elimination of property taxes on their home. This is one of the most valuable property tax benefits available.
Requirements vary: surviving spouses of over-65 homeowners must be at least 55 years old to continue that exemption, while surviving spouses of disabled veterans have different criteria.
Losing a spouse is devastating—and the last thing you need is losing tax benefits too. Surviving spouse exemptions protect widows and widowers from sudden tax increases.
Action steps after a spouse's death:
1. Contact your appraisal district
2. Provide death certificate
3. File surviving spouse exemption application
4. Document your eligibility (age, relationship)
Common mistakes:
• Assuming exemptions continue automatically (they don't always)
• Not knowing these benefits exist
• Missing application deadlines
• Remarrying without understanding the impact
If you recently lost a spouse, verify your exemption status immediately.
Surviving spouse exemptions in Texas:
Surviving spouse of over-65 homeowner:
• Must be age 55 or older
• Can continue over-65 exemption
• Can retain tax ceiling (frozen school taxes)
• Must remain unmarried and in the home
Surviving spouse of disabled person:
• Can continue disability exemption
• Must remain in the home
• Must not remarry
Surviving spouse of disabled veteran:
• Can continue veteran's exemption level
• Must remain unmarried
• Must stay in the home
Surviving spouse of military member killed in action:
• 100% homestead exemption (no property taxes)
• Must remain unmarried
• Can transfer to new home in Texas
Not always. Some exemptions require you to file a new application as surviving spouse. Contact your appraisal district immediately after your spouse's death to ensure exemptions continue. Provide the death certificate and complete any required paperwork.
Yes, if you're 55 or older and your deceased spouse had the over-65 tax ceiling. You can continue it as surviving spouse. You must apply and meet the requirements—it's not automatic. The ceiling remains based on your deceased spouse's original amount.
Remarrying typically ends surviving spouse exemptions. You would lose the continuation of your deceased spouse's benefits. However, if your new spouse qualifies for their own exemptions (over-65, disabled, veteran), you may qualify for those instead through your new spouse.