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.
Governor Abbott declared the entire state of Texas a disaster area on February 12, 2021. The deadline for filing the application for the exemption is May 28, 2021.
Link to application: Temporary Exemption for Disaster Damage Form
Return the completed application with requested documentation to:
Grayson Central Appraisal District
512 North Travis
Sheman, TX 75090
or E-mail to firstname.lastname@example.org
Qualified property includes:
- tangible personal property used for income production;
- improvements to real property; 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 when making this determination
- Level I means “the property suffered minimal damage and may continue to be used as intended.”
- Level II “means that the property has suffered only nonstructural damage, including nonstructural damage to
the roof, walls, foundation, or mechanical components, and the waterline, if any, is less than 18 inches above
- Level III “means that the property has suffered significant structural damage requiring extensive repair due to
the failure or partial failure of structural elements, wall elements, or the foundation, or the waterline is at least
18 inches above the floor.”
- Level IV means “the property is a total loss . . . repair of the property is not feasible.”