If your property received damage during winter storm Uri, you may qualify for a temporary exemption!
Tax Code Section 11.35 allows a qualified property that is at least 15% damaged by a disaster in a governor-declared disaster area to receive a temporary exemption of a portion of the appraised value of the property. A property owner must apply for the temporary exemption no later than 105 days after the governor declares a disaster area.
Qualified property includes:
- tangible personal property used for income production;
- improvements to real property; and
- certain manufactured homes.
The Chief Appraiser determines if the property qualifies for the temporary exemption and assigns a damage assessment rating of Level I, II, III or IV. The Chief Appraiser may rely on information from a county emergency management authority, the Federal Emergency Management Agency (FEMA) or other appropriate sources when making this determination.
|Level||Damage Assessment||Damage Description||Exemption Percentage|
|I||15% < 30%||Minimal, may continue to be used as intended||15%|
|II||30% < 60%||Nonstructural damage and waterline < 18″ above floor||30%|
|III||60% < 100%||Significant structural damage and waterline 18″+ above floor||60%|
|IV||100%||Total loss; repair is not feasible||100%|
The damage assessment rating determines the percentage of appraised value of the qualified property to be exempted. The amount of exemption is determined by multiplying the property value after applying the damage assessment rating to a fraction (365 divide by the number of days remaining in the tax year after the date the governor declares the disaster). The Chief Appraiser must send written notice of the approval, modification, or denial of the application to the applicant no later than five days after making the determination. The temporary disaster area exemption expires on Jan 1. of the first year in which the property is reappraised.
Due to Winter Storm Uri, Governor Abbott declared the state of Texas a disaster area on February 12, 2021, deadline for filing is May 28, 2021.
Below is the application that must be submitted: