Temporary Disaster-Related Exemptions
Tax Code Section 11.35 allows for a chief appraiser to determine if a property qualifies for a temporary exemption based on a damage assessment rating of Level I, II, III, or IV. The exemption applies only to qualified property, which includes improvements to real property, business personal property, and manufactured homes used as a dwelling. The amount of the exemption is determined by multiplying the property value, after applying the assessment rating, to a fraction comprised of the days remaining in the tax year after the governor has declared a disaster divided by 365.
The temporary exemption lasts until the property is reappraised.
To apply for a temporary disaster-related exemption, property owners should complete the application form and return it to the Montgomery Central Appraisal District. Forms can be returned by mail (P.O. Box 2233, TX 77305) or dropped off using the drop box in front of our office at 109 Gladstell Street.