Property Taxes In Disaster Areas and During Droughts

Disaster Areas

Qualified property in counties included in a governor-declared disaster area and physically impacted by the disaster may be eligible to receive a temporary exemption of a portion of the appraised value of the property pursuant to Tax Code Section 11.35.

A property owner must apply for the temporary exemption no later than 105 days after the governor declares a disaster area.

Form 50-312, Temporary Exemption Property Damaged by Disaster must be completed in its entirety, dated, signed and filed with the Bastrop Central Appraisal District before the deadline.

Determination of Qualification: Information from the Bastrop County Emergency Management, the Federal Emergency Management Agency (FEMA) or other appropriate sources will be relied on in determining the damage assessment rating.

To qualify you must reach the threshold of at least 15% damage to the improvement.

The damage assessment rating determines the percentage of appraised value of the qualified property to be exempted.

The amount of the exemption is determined by multiplying the exemption percentage by (365 divided by the number of days remaining in the tax year after the date the governor declares the disaster).

Applicants will be sent a written notice of approval, modification or denial of the application.

The temporary disaster exemption expires on January 1 of the first tax year in which the property is reappraised.

For information on the most recent declared disaster please click the button:

Temporary Cessation of Agricultural Use During Drought

Tax Code Section 23.522 provides that the eligibility of land for open space appraisal does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:

1. a drought declared by the Governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production: and

2. the owner intends to resume the use of the land in the manner and to the degree of intensity at the end of the declared drought.