Property owners whose property suffered damage from the 2023 Tornado may be eligible for a Temporary Exemption Property Damaged by Disaster under Section 11.35 of the Texas Property Tax Code.
To qualify for this exemption your property must have suffered at least 15% damage based on the 2023 appraised value of your property.
Qualifying Property includes:
(A) tangible personal property used for the production of income;
(B) an improvement to real property; or
(C) a manufactured home as that term is defined by Section 1201.003, Occupations Code, that is used as a dwelling, regardless of whether the owner of the manufactured home elects to treat the manufactured home as real property under Section 1201.2055, Occupations Code.
In accordance with the statute the exemption will be prorated from the date the governor declared the disaster through the end of the year. For the tornado the governor declared the disaster on January 26, 2023.
The deadline to submit the Temporary Exemption Property Damaged by Disaster application is May 11, 2023. The statute does not allow for late filed exemption applications. Therefore, any applications filed after this date will be denied.
Please submit evidence with your application for damage level determination. Evidence should include, pictures, insurance estimates, repair estimates or any invoices showing cost of repairs.
Exemption applications can be filed through our Online Forms Portal at the top of our website, or you can print out Form 50-312 on the Comptroller’s website and return it to our office at one of the following options:
Mail: Orange County Appraisal District
PO Box 457
Orange, TX 77631-0457