The Texas Tax Code 11.35, which applies to each county in the State of Texas, allows a qualified property that is at least 15% 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 to produce income for a business.
Property owners generally must apply for such temporary exemption no later than 105 days after the governor declares a disaster area. Accordingly, Texas Governor Greg Abbott declared the State of Texas a disaster area on February 12, 2021. Therefore, you must file the temporary exemption no later than May 28, 2021.
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