Temporary Disaster Exemption

In an area declared a disaster area by the Governor, Tax Code Section 11.35 allows a qualified property that is at least 15 % damaged by a disaster to receive a temporary exemption of a portion of the appraised value of the property. A property owner must apply for the temporary exemption and the deadline for application is 105 days after the governor declares a disaster area.

Information regarding disaster declarations can be found on the Governor’s website at https://gov.texas.gov/.

The exemption applies only to qualified property. Qualified property includes:

• Tangible business personal property used for income production if the owner filed a rendition;
• An improvement to real property, which would include residential buildings (homes), commercial buildings (businesses), industrial buildings (manufacturing), multi-family buildings (apartments), and other real property buildings; and
• Certain manufactured homes used as a dwelling.

The Appraisal District determines if the property qualifies for the temporary exemption and assigns a damage assessment rating of Level I, II, III, or IV based upon available information. The District may rely on information from a county emergency management authority, the Federal Emergency Management Agency (FEMA), or other appropriate sources like insurance adjusters or repair estimates when making this determination.

 
Qualification for the exemption is determined by utilizing owner provided documentation in the form of estimates and/or receipts for damages that occurred during a disaster declared event. Damage amounts will be compared to the qualified property values from the year the disaster occurred to determine if any damage assessment percentages are met.

If an assessment percentage is met, the amount of the exemption is determined by multiplying the building (note: this is the value for the structure only, land is not qualified property and land value is not included in the calculations) or personal property value, as applicable, by the exemption percentage based on the damage assessment level and is then multiplied by a proration factor (the number of days remaining in the tax year after the date the governor declares the disaster is divided by 365).

The Appraisal District must send written notice of the approval, modification, or denial of the application to the applicant. The temporary disaster area exemption expires on January 1 of the first tax year in which the property is reappraised.

Alternatively, you can print it from the Comptroller’s website and submit the completed application and supporting documentation via mail or hand delivery to:

Williamson Central Appraisal District
625 FM 1460
Georgetown TX 78626-8050