Disabled Person Exemption: Form 50-114

1. Must own and occupy property
   
2. Need copy of Texas Driver License or Texas ID with matching situs
   
3. Need current Social Security Disability Benefits letter, Medicare card with parts A and B, or physician’s statement showing effective date of disability
   
4. Eligible the year they purchase property and at least one owner is disabled.
   
5. If they are transferring the DP from a different county, they need to provide a TCTC from their previous appraisal district.
   
6. A person who qualifies for the Over 65 exemption and Disabled Person exemptions may receive both exemptions if they are placed on separate taxing entities.

Benefits

1. Reduces the taxable value for the school district, many cities, and some MUDs. Refer to the Exemptions Granted by Jurisdictions chart for specific exemption amounts granted by each entity.
   
2. All school districts grant at least a $10,000 exemption for DP

1. Freezes the dollar amount that the PO pays for the school, county, and road taxes.
   

Backdating

·       We can go back two years within the delinquency deadline of January 31st.

New Improvement Value

If you have either the Over 65 or Disabled Person exemption, the freeze will be adjusted due to the added structure or land value only in accordance with the Texas Property Tax Code, Section 11.26(b)

 

Disabled Person Surviving Spouse

1.  Must own and occupy property
   

1. The deceased spouse died in a year in which the deceased spouse qualified for the exemption

1. The surviving spouse was 55 or older when the deceased spouse died

1. The property was the residence homestead of the surviving spouse when the deceased spouse died and remains the residence homestead of the surviving spouse

1. Submit a copy of the survivor’s disability benefits letter.  This is a letter from SSA that says that the surviving spouse is receiving benefits as such.
   

 

Benefits

·       Surviving spouse retains the freeze amounts from their deceased spouse

 

Application

·       On our website www.wcad.org within the property search. Enter name, address, or REF ID to pull up property. Click HS exemption icon.

·      On comptroller’s website https://comptroller.texas.gov/  Enter 50-114 into search.