Temporary Disaster Exemption

March 15, 2021

by Laura Casey, L.L. Casey & Co., LLC

Property owners who experienced physical damage to real property during the recent freezing temperatures may be eligible for a temporary disaster exemption. The Texas Tax Code 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. Qualified property includes real property such as homes and buildings, certain manufactured homes and tangible personal property used for the production of income for a business. If a property qualifies the Chief Appraiser will assign a damage assessment rating of 1-4.

The property owner must apply for the temporary exemption no later than 105 days after the governor declared the disaster. Texas Governor Greg Abbott declared the state a disaster area on February 12, 2021 so the temporary exemption application and all supporting documentation must be filed with your County Appraisal District no later than May 28, 2021.

Your county Appraisal District is also a good resource if you have questions. Some County Appraisal Districts have on-line applications and general guidelines on their web-site. Where that resource is not available, I'd suggest calling the Appraisal District for the most direct answers to your questions. The exemption application form 50-312 can be found here: https://comptroller.texas.gov/taxes/property-tax/forms/ (choose exemption forms and then scroll down numerically to form 50-312.)

To recap:

  • If you believe your property sustained at least 15% damage (based on the value of the property) you may be eligible for the temporary exemption.
  • The property owner must apply for the exemption using form 50-312 no later than May 28, 2021. The application and all supporting documentation should be submitted to your county appraisal district by the deadline.
  • Your County appraisal district is a good resource for you if you have specific questions relating to their process and/or your property.


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