Legal Services

	“Those crazy spring storms really did a number on parts of the community. Is there anything to help offset repair costs for these homeowners?

Q: Is there any authority for homeowner property tax relief after a disaster?

Yes. Certain people are entitled to a temporary property tax exemption of a portion of the appraised value of certain qualified property located in an area declared a disaster by the governor if the property is at least 15% damaged as determined by the chief appraiser. Tax Code §11.35(a) defines “damage” as physical damage to the property, and not purely economic loss in value. The amount of the exemption on qualified property is tied to a damage assessment rating assigned by the chief appraiser. An authorized exemption expires as to an item of qualified property on January 1 of the first tax year in which the property is reappraised under §25.18 of the Tax Code. For more information, see our publication Weathering the Storm: Disaster Preparedness and Response.