All exemptions

    Temporary disaster damage

    Tex. Tax Code § 11.35

    What it is

    When the governor declares a disaster and your property is at least 15% physically damaged, you can claim a temporary exemption for the damaged portion of the year. The district rates the damage into one of four levels, and the exemption is prorated from the disaster date to year-end.

    The deadline is tight — 105 days after the governor's declaration — so move quickly and document the damage while it's visible.

    What it's worth

    A percentage of the improvement's value tied to the damage level — 15% (damage of 15–29%), 30% (30–59%), 60% (60–99%), or 100% (total loss) — prorated for the part of the year remaining after the disaster.

    You qualify if

    • The governor declared the area a disaster.
    • The property suffered at least 15% physical damage from the disaster.

    No later than 105 days after the governor declares the disaster (§ 11.35(k)). Do not wait.

    Documents the district requires

    • Photos of the damage

      Wide shots and close-ups, dated as near the disaster as possible.

    Only in some situations

    • Insurance claim, adjuster's report, or FEMA determination

      When: You filed a claim — it's the strongest damage-level evidence.

    • Repair estimates or contractor invoices

      When: You have them — they anchor the damage percentage.

    Filed on Form 50-312. You upload these in the application — we prepare the district's form and file it with them.

    Apply

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