Tax Code Section 11.35 allows for a chief appraiser to determine if a property qualifies for a temporary exemption based on a damage assessment rating of Level I, II, III, or IV. The exemption applies only to qualified property, which includes improvements to real property, business personal property, and manufactured homes used as a dwelling. The amount of the exemption is determined by multiplying the property’s improvement value, after applying the assessment rating, to a fraction comprised of the days remaining in the tax year after the governor has declared a disaster divided by 365.
Damage to landscaping or trees on a property cannot be included in determining eligibility for the exemption. The temporary exemption lasts until the property is reappraised.
To apply for a temporary disaster-related exemption, property owners should complete the application form and return it to the Travis Central Appraisal District. Forms can be returned by mail (P.O. Box 149012, Austin, TX 78714-9012) or dropped off in-person at our office at 850 East Anderson Lane. Applications can also be submitted directly online.