Did your property receive damage during the July 4th flooding?
Deadline for application is 105 days after the governor declares a disaster area.
Deadline to file application is October 20, 2025.
A property owner must apply for the temporary exemption.
You may qualify for a temporary property tax exemption.
Download and fill out the exemption form here:
In an area declared a disaster area by the Governor, Tax Code Section 11.35 allows a qualified property that is at least 15 percent damaged by a disaster to receive a temporary exemption of a portion of the appraised value of the property. Governor Abbott declared 21 counties in Texas a disaster area, including Tom Green County, on July 5th, 2025.
The exemption applies ONLY to qualified property.
Qualified property includes:
Tangible business personal property used for income production if the owner filed a 2025 rendition
An improvement to real property, which would include residential buildings (homes), commercial buildings (businesses), industrial buildings (manufacturing), multi-family buildings (apartments), and other real property buildings
Certain manufactured homes used as a dwelling
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 based upon available information. The district may rely on information from a county emergency management authority, the Federal Emergency Management Agency (FEMA) or other appropriate sources like insurance adjusters or repair estimates when making this determination.
Level I
Damage Assessment 15% < 30%
Minimal, may continue to be used as intended
Level II
Damage Assessment 30% < 60%
Nonstructural damage and waterline less than 18″ above floor if flooded
Level III
Damage Assessment 60% < 100%
Significant structural damage and waterline 18″ + above floor if flooded
The amount of the exemption is determined by multiplying the building (note: this is the value for the structure only, land is not qualified property and land value is not included in the calculations) or personal property value, as applicable, by the exemption percentage based on the damage assessment level and is then multiplied by a proration factor (the number of days remaining in the tax year after the date the governor declares the disaster is divided by 365). The proration factor for this disaster is 0.49 (179/365 = 0.49).
Sample disaster exemption calculation:
- A $100,000 house (structure value only) received $20,000 from water damage
- $20,000 Damage/$100,000 House Value = 20%. Damage assessement is Level I
- $100,000 House Value x 15% exemption percentage(Level I) = $15,000
- $15,000 x proration factor 0.49 = $7,350 exemption amount reducing the taxable value for 2025
The appraisal district must send written notice of the approval, modification, or denial of the application to the applicant. The temporary disaster area exemption expires on Jan. 1 of the first tax year in which the property is reappraised.
Don’t forget to include the additional documents (photos, inspections, estimates, etc.), as stated in section 5 of the application, when submitting your application.
You may email or drop by the office your application and additional documentation.
