Generate a Texas property tax reassessment demand letter after storm or disaster damage. Request a temporary exemption under Tax Code §11.35 fast.
Generate My Letter — $19When 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.
Property tax in Texas is governed by the Texas Property Tax Code, Chapter 41 (Local Review / Protest) and Chapter 42 (Judicial Review) (Tex. Tax Code Ch. 41 (§§ 41.41 Right of Protest, 41.44 Notice of Protest); Ch. 42 (judicial appeal); Ch. 23 (appraisal, incl. § 23.23 residence homestead cap)). Assessment cycle: Annual. Property is appraised each year as of January 1 by the county appraisal district (CAD); notices of appraised value are typically mailed in April/May. Assessed value: Texas requires appraisal at 100% of market value as of January 1 (full-value assessment; no fractional statutory ratio). A separate 10% annual cap on the increase in appraised value applies to residence homesteads under Tex. Tax Code § 23.23 (taxable value cannot rise more than 10% per year, plus new improvements).
County Appraisal District (CAD) and its Appraisal Review Board (ARB) administer local appraisal and protests; the Texas Comptroller of Public Accounts Property Tax Assistance Division provides statewide oversight, forms, and guidance. Judicial appeals go to state district court. The window to act is short — protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
A recent change to watch: In November 2025 Texas voters approved property-tax-relief constitutional amendments. Proposition 13 (with SB 4) raised the school-district general homestead exemption from $100,000 to $140,000, effective 2026. Proposition 11 raised the additional exemption for homeowners 65+ or disabled from $10,000 to $60,000. Proposition 9 raised the business personal property exemption from $2,500 to $125,000.
: Annual. Property is appraised each year as of January 1 by the county appraisal district (CAD); notices of appraised value are typically mailed in April/May.
Grounds you can raise: Appraised (market) value too high (over-valuation); unequal appraisal relative to comparable properties; wrongful denial of an exemption or special appraisal; errors in the appraisal records; inclusion of property that should not be taxed; and other adverse actions of the appraisal district or ARB (Tex. Tax Code § 41.41).
Appeal deadline: Protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
First-level appeal: File a written Notice of Protest (Comptroller Form 50-132) with the local county Appraisal Review Board (ARB). An informal review with appraisal district staff usually occurs first, followed by a formal ARB hearing if unresolved.
Next-level appeal: After the ARB order, the owner may (1) appeal to state district court in the county where the property is located within 60 days of receiving the ARB order (Tex. Tax Code Ch. 42), or (2) request regular binding arbitration within 60 days (available for residence homesteads of any value or properties appraised at $5 million or less); certain matters may also go to SOAH.
Evidence that works: Comparable sales, sales/market data, independent appraisals, photographs of condition/defects, repair estimates, closing statements for a recent purchase, income and expense statements (income-producing property), equity/uniformity comparison of assessed values, and appraisal-district-provided evidence.
How your value is assessed: Texas requires appraisal at 100% of market value as of January 1 (full-value assessment; no fractional statutory ratio). A separate 10% annual cap on the increase in appraised value applies to residence homesteads under Tex. Tax Code § 23.23 (taxable value cannot rise more than 10% per year, plus new improvements).
Exemptions to claim: General residence homestead: $140,000 school-district exemption (raised from $100,000, effective 2026 via SB 4 / Prop 13). Age 65+ or disabled homeowners: additional $60,000 school exemption (raised from $10,000 via Prop 11), plus a school-tax ceiling (freeze). Disabled veterans: sliding scale from $5,000 (10-29%) up to $12,000 (70%+); 100% service-connected disabled veterans receive a total homestead exemption. Business personal property exemption raised to $125,000 via Prop 9. Most homestead applications due by April 30.
The hearing: Informal meeting with appraisal district staff, then a formal ARB hearing before a panel of citizen board members; owner and district present evidence and testimony. Hearings may be in person, by telephone, by videoconference, or by written affidavit; most complete by about July 20.
First, file a written Notice of Protest (Comptroller Form 50-132) with the local county Appraisal Review Board (ARB). An informal review with appraisal district staff usually occurs first, followed by a formal ARB hearing if unresolved.
If that fails, after the ARB order, the owner may (1) appeal to state district court in the county where the property is located within 60 days of receiving the ARB order (Tex. Tax Code Ch. 42), or (2) request regular binding arbitration within 60 days (available for residence homesteads of any value or properties appraised at $5 million or less); certain matters may also go to SOAH.
Mind the deadline: protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
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