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Property Tax Exemption For Winter Storm Damage

On Friday, February 12, 2021 Governor Greg Abbott issued a Disaster Declaration in response to severe winter weather in Texas. This declaration enables property owners in Collin County to file for a temporary property tax exemption under Section 11.35 of the Texas Property Tax Code for qualified property (improvement) damaged by the disaster. To qualify for the exemption the damage to the property must be at least 15% of the District’s 2021 appraised value of the improvement (structure). The percent damage calculation uses the cost of damages to an improvement (structure) compared to the appraised value of the improvement (structure).

For purposes of this exemption the damage rating is calculated for each improvement (structure) separately. For example the damage to a home may not meet the minimum 15% threshold but damage sustained by the pool, since it is a separate improvement, could qualify for the exemption. In the case of the pool, the damage assessment percentage would be applied to the District’s appraised value of the pool.

NOTE: The land value is not used in either the percentage damage calculation to qualify for the exemption or exemption amount calculation itself.

Collin CAD Press Release

Governor's Winter Storm Uri Disaster Declaration

Disaster Damage Exemption Application, form 50-312

Percentage Damage Calculator for 11.35 exemptions