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Texas Tax Code allows a temporary exemption on a portion of qualified property that is at least 15% damaged by a disaster, including Winter Storm Uri. The exemption applies only to qualified property, which includes:
The deadline for application is May 28, 2021.
Details:
The Appraisal District will determine if the property qualifies for the temporary exemption and will assign a damage assessment rating of Level I, II, III or IV based on evidence of damage submitted with the Application Form. The District may also rely on information from other sources, including local emergency management authority, FEMA, or other appropriate sources like insurance adjusters or repair estimates.
Level |
Damage Assessment |
Damage Description |
Exemption Percentage |
---|---|---|---|
I |
15% < 30% |
Minimal, may continue to be used as intended |
15% |
II |
30% < 60% |
Nonstructural damage and waterline <18" above floor if flooded. |
30% |
III |
60% < 100% |
Significant structural damage and waterline 18"+ above floor if flooded |
60% |
IV |
100% |
Total loss; repair is not feasible |
100% |
Generally, the amount of the exemption is determined as follows:
Taxpayer files an application along with evidence of at least a 15% loss in value due to storm damages.
Example:
A $100,000 house (structure value only) received $20,000 in damage from burst pipes that resulted in nonstructural damage. The exemption is calculated as follows:
The Appraisal District must send written notice of the approval, modification, or denial of the application to the applicant.
This temporary exemption expires on Jan. 1 of the year in which the subject property is reappraised.
Application Process:
Application form: http://ncadistrict.com/data/_uploaded/Forms/2021%2003%2005%2050-312.pdf
Submit the application and evidence of damages to:
Mail: Nueces County Appraisal District Email: info@nuecescad.net Fax: 361.883.3113
Exemptions Dept.
201 North Chaparral
Corpus Christi, TX 78401
Deadline for filing the Exemption Application with the District is May 28, 2021.