Texas Reassessment After Storm or Damage Letter Generator

When a hurricane, tornado, hailstorm, wildfire, or flood damages your Texas property, you should not have to pay full property taxes on a structure that no longer reflects its pre-disaster value. Texas Tax Code §11.35 gives owners of qualified property in a governor-declared disaster area the right to a temporary exemption proportional to the damage sustained. But this relief is not automatic. You must file a written application with your county appraisal district within strict deadlines, and you must document the damage clearly. A well-drafted demand or application letter protects your rights, creates a paper trail, and forces the chief appraiser to evaluate your claim under the correct damage tier.

Texas Tax Code §11.35 was enacted after Hurricane Harvey to give property owners meaningful tax relief when disasters strike. The exemption applies to tangible personal property used to produce income, improvements to real property, and certain manufactured homes located in an area the Governor has declared a disaster zone. Raw land is not eligible, although the improvements on land are. To qualify, the property must be at least 15% damaged based on the chief appraiser's assessment. The statute creates four damage tiers: Level I (15%–29% damage) yields a 15% exemption, Level II (30%–59%) yields 30%, Level III (60%–99%) yields 60%, and Level IV (total loss) yields 100% of the appraised value. The exemption is prorated for the remainder of the tax year following the date of the disaster declaration. The chief appraiser determines the damage assessment rating based on inspection, photographs, repair estimates, insurance adjuster reports, and FEMA documentation. Property owners must file Form 50-312 (Application for Temporary Exemption of Qualified Property Damaged by Disaster) with the appraisal district. The deadline is 105 days after the Governor issues the disaster proclamation. Missing this deadline generally forfeits the exemption for that tax year, though appraisal districts have limited discretion to consider late applications for good cause. If the chief appraiser denies the application or assigns a damage tier lower than what the evidence supports, the owner may protest to the Appraisal Review Board (ARB) under Tax Code §41.41, and from there appeal to district court or pursue binding arbitration under Chapter 41A for qualifying residential and commercial properties.

A strong demand letter to the chief appraiser does three things at once: it formally applies for the §11.35 temporary exemption, it documents the damage with specific evidence, and it preserves your right to protest. Start by identifying the property by account number and legal description, then reference the specific Governor's disaster declaration by proclamation number and date. State the date the damage occurred and describe it room by room or system by system: roof penetrations, flooding depth, structural displacement, mold remediation needs, and any condemnation or red-tag notices from the local building authority. Attach photographs, contractor repair estimates, insurance claim summaries, and FEMA inspection reports. Argue the appropriate damage tier expressly. For example, if repair costs exceed 30% of pre-storm market value, demand a Level II rating and the 30% exemption. Cite §11.35(f) for the tier definitions. Request written confirmation of receipt and the date the chief appraiser will issue a determination. If you have already received a denial or low tier, the letter should function as a notice of protest under §41.44, filed with the ARB within 30 days of the determination notice. A clear, evidence-backed letter often resolves the dispute before formal hearings, saves filing fees, and signals that you are prepared to escalate.

The application deadline is 105 days from the disaster declaration. ARB protests must be filed within 30 days of receiving the chief appraiser's notice of determination. ARB protests have no filing fee. If you appeal an ARB order to district court under §42.21, you must file within 60 days of receiving the order, and standard district court filing fees apply (typically $300–$400). Binding arbitration under Chapter 41A requires a deposit ranging from $450 to $1,550 depending on property value and type, refundable if you prevail. Justice court (small claims) up to $20,000 generally does not have jurisdiction over property tax appraisal disputes—those must go through the ARB process. Keep certified mail receipts for every filing.