The recent wildfires in Texas inflicted a great amount of property damages, and on March 18 Governor Greg Abbott issued a declaration of disaster for the following counties:  Brooks, Brown, Coleman, Comanche, Eastland, Grayson, Mason, Potter, Randall, Runnels, and Williamson.  As a result, state law allows for a partial relief of real estate taxes on affected properties.  The Brown County Appraisal District web site states:  “Tax Code Section 11.35 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: (A) Tangible personal property used for income production, (B) improvements to real property, and (C) certain manufactured homes.  The Appraisal District will determine if the property qualifies for the temporary exemption, and assigns a damage assessment rating of Level I, Level II, Level III, or Level IV, based on the physical damage sustained by the property.  The four levels are described as such:

LEVEL I  Damage Assessment:  15 to <30%

Damage Description:  Minimal, may continue to be used as intended

Exemption: 15%

LEVEL II  Damage Assessment:  30 to <60%

Damage Description:  Non-structural damage

Exemption:  30%

LEVEL III  Damage Assessment:  60 to <100%

Damage Description:  Significant Structural Damage

Exemption:  60%

LEVEL IV  Damage Assessment:  100%

Damage Description:  Total loss, repair is not feasible

Exemption:  100%

The damage assessment rating determines the percentage of appraised value of the qualified property to be exempted.  The amount of the exemption is determined by multiplying the property value after applying the damage assessment rating by a fraction, which pro rates for the number of days remaining in the tax year, after the declaration of disaster.

The property owner must apply for the temporary exemption no later than 105 days after the governor declares a disaster area.  In this case, 105 days will be July 1, 2022.   The application can be made with Form 50.312 “Temporary Exemption Property Damaged by Disaster.”  This form can be found on the web site of the Brown County Appraisal District (brown.cad.org) and on the web site of the Texas Comptroller’s office (http://comptroller.texas.gov).

Also, state tax code 31-032 allows for certain affected property owners in disaster area counties to pay their real estate taxes in four installments, due on February 1, April 1, June 1, and August 1.

For more information on the above tax relief programs, contact the Brown County Appraisal District at 403 Fisk Ave., Brownwood, or call 325-643-5676.