TEMPORARY EXEMPTION FOR DISASTER DAMAGE
Tax Code Section 11.35 allows a qualified property that is at least 15 percent
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.
Declaration date:
Governor Abbott declared the entire state of Texas a disaster area on February 12, 2021.
Deadline for application:
The deadline for filing the application for the exemption is May 28, 2021.
Link to application: http://comptroller.texas.gov/forms/50-312.pdf
Return the completed application with additional documents (Section 5: of the application) to:
Parker County Appraisal District
1108 Santa Fe Dr
Weatherford, Texas 76086
Qualified property includes:
• tangible personal property used for income production;
• residential buildings (homes), commercial buildings (businesses), industrial buildings
(manufacturing), multi-family buildings (apartments), and other real property buildings; and
• certain manufactured homes.
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. The appraisal 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.
| 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 amount of the exemption is determined by multiplying the building 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 Jan. 1
of the first tax year in which the property is reappraised.
As it applies to Winter Storm Uri, Governor Abbott declared the entire state of Texas a
disaster area on February 12, 2021 so this exemption applies to all counties in Texas.
The deadline for filing the application for exemption is May 28, 2021. The proration factor
for this disaster is 0.88 (322/365 = 0.88).
Sample disaster exemption calculation:
A $100,000 house received $20,000 in damage from burst pipes that resulted in nonstructural damage.
$20,000 Damage / $100,000 House value = 20%. Damage assessment level is Level 1
$100,000 House Value times 15% exemption percentage = $15,000
$15,000 times proration factor 0.88 = $13,200 exemption amount reducing the taxable value for 2021