TEMPORARY DISASTER EXEMPTION
Texas Winter Storm 2021
On February 12th, 2021 Texas Governor Greg Abbott, issued a disaster declaration in response to the severe winter weather in Texas. This declaration allows property owners who suffered damages to their properties during the storm to apply for a Temporary Exemption Property Damage by Disaster. The deadline to apply for this temporary exemption is May 28th, 2021.
Tax Code 11.35 provides for four prorated tiers of tax relief for affected properties from the emergency declaration date through the end of the year. Any property that was damaged during the disaster by at least 15% can qualify to receive a temporary exemption:
- Tangible personal property used for income production;
- Improvements to real property; and
- Certain manufactured homes.
The chief appraiser will then determine the appropriate damage assessment tier to be applied, reducing the tax liability by applying the discount percentage to the assessed value.
The damage assessment rating determines the percentage of appraised value of the qualified property to be exempted.
For example, a property in 2021 was noticed at a market value of $200,000. The land value is $50,000 and the contributing improvement value is $150,000.

Scenario 1
If the chief appraiser determined the property to have received a Level 1 Damage Assessment (-15%) the taxable value would be $135,000 (($100,000 x 0.85) + land value) for the dates February 14th through December 31st 2021.
Scenario 2
If the chief appraiser determined the property to have received a Level 1 Damage Assessment (-15%) the taxable value would be $135,000 (($100,000 x 0.85) + land value) for the dates February 14th through December 31st 2021.

Travis County Appraisal District Exemption Calculator
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 tax year in which the property is reappraised.
Texas Protax is NOT responsible for the filing of the application; however, we are available to assist with questions.
Visit https://comptroller.texas.gov/taxes/property-tax/county-directory to find the contact information and mailing address of your county.
Note: If you suffered damages during the storm (more than 15%) and you have started the renovations on your property you can still qualify for the exemption.
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