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Property owners may qualify for temporary extension if damage occurred during Winter Storm Uri

Sunday, March 28, 2021

Gov. Greg Abbott declared the entire state of Texas a disaster area on Feb. 12, 2021. Tax Code Section 11.35 allows a qualified property that is at least 15% damaged by a declared disaster to receive a temporary, prorated exemption of a portion of the appraised value of the property. A property owner must apply for the temporary exemption and the deadline for application is 105 days after the governor declares a disaster area. In this case May 28, 2021 is the deadline.

The exemption applies only to qualified property. Qualified property includes:

•Tangible business personal property used for income production if the owner filed a 2021 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; and 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. Visit www.hayscad. com for more information on damage levels, how the amount of the exemption is determined and the proration factor.

The deadline for filing the 2021 Temporary Exemption Property Damaged by Disaster application is May 28, 2021. You can mail your application to the Hays Central Appraisal District at 21001 N I35, Kyle, Texas 78640 or send via email to info@ hayscad.com.

Submitted by Hays Central Appraisal District

San Marcos Record

(512) 392-2458
P.O. Box 1109, San Marcos, TX 78666