Join The Cause
Veterans bring a proven background of service, unique leadership qualifications, and a deep commitment to community.
State Representative David Cook is leading the effort to significantly improve property tax exemptions for service-connected disabled veterans and their surviving spouses through a flexible, local-option.
90th Texas Legislative Session – Key Dates
- November 9, 2026 Pre-filing begins – Rep. Cook can officially file the amended bill. This is your moment to get involved early.
- January 12, 2027 Session convenes – The 90th Legislature begins. Committee hearings start shortly after.
- February – March 2027 Committee hearings & floor action – This is when your voice and support matter most.
- May 31, 2027 End of regular session
Background Brief
Current Situation: Property Tax Exemptions for Service-Connected Disability Rating Veterans in Texas
Texas provides two main property tax exemptions specifically for veterans with Service-Connected Disabilities Rating (SCDR) certified by the U.S. Department of Veterans Affairs (VA). These are mandatory for all taxing units (cities, counties, school districts, and special districts).
1. 100% SCDR (or Individual Unemployability):
Full exemption of the entire appraised value of the veteran’s residence homestead under Tax Code §11.131. Result: $0 property taxes on the primary home.
Transfers to the unmarried surviving spouse (and can transfer to a new homestead in some cases). Applies only to the residence homestead.
2. Partial SCDR (10%–99%):
Fixed dollar-amount exemption under Tax Code §11.22 (can apply to any one property the veteran owns, not limited to the homestead):
VA Disability Rating / Exemption 0n Amount (off assessed value)
10%–29% $5,000
30%–49%$7,500
50%–69%$10,000
70% and over$12,000
Additional $12,000 exemption available if the veteran is 65+, totally blind in one or both eyes, or has lost the use of one or more limbs (even with a lower rating).
Surviving spouse (if unmarried) or minor unmarried children receive the same fixed amount the veteran held at death.
These fixed-dollar amounts for partial ratings have been in place for decades and have not kept pace with home values or inflation. A veteran with a 90% rating on a $400,000 home receives only $12,000 off the taxable value (roughly 3% relief) while a 100% rated veteran pays nothing.
Why This Needs to Be Corrected
Does not reflect the extent of sacrifice: A 70–90% disabled veteran carries lifelong injuries receives almost the same token relief as a 10% rating. The law draws a sharp, arbitrary line at 100%. Eroded by inflation and rising home values: $12,000 was more meaningful decades ago. Today it provides negligible annual tax savings (often $100–$300) in high-tax areas. Unfair cliff effect: Crossing from 99% to 100% jumps from $12,000 to full exemption. Linear or percentage-based relief would better match disability severity.
Surviving families: The fixed-dollar transfer is inadequate for widows/widowers and minor children.
Rep. David Cook publicly committed on July 4, 2026, to refile legislation (originally HB 4321) to expand the exemption to a tiered or improved system based on disability rating. The goal is a fairer system that “best reflects the extent of their sacrifice.”
Proposed Solution:
A straight linear exemption tied directly to SCDR percentage, made available as a local-option that taxing authorities can adopt. This local option is necessary to prevent the requirement for a state constitutional amendment.
This approach:
Scales fairly with disability severity.
Avoids the need for a statewide constitutional amendment.
Fully transfers to surviving spouses and minor children if both parents are deceased.
Texas values its veterans. Our laws should too. The current partial-exemption system is outdated and insufficient. Veterans and their supporters from across Texas are now organizing in support of this legislative fix.
Why now?
On July 2nd VoteTime.org's founder, MSG (Retired) J.J. Brookshire met briefly with State Representative David Cook and suggested changes to the current SCDR veteran property tax exemption. Two days later, Rep Cook released the X post above.