Dallas Central Appraisal District

On February 12, 2021, Governor Greg Abbott declared a state of disaster for all 254 counties due to the severe winter weather.

Qualified property in counties included in the declaration and physically impacted by the disaster may be eligible to receive a Tax Code Section 11.35 temporary exemption of a portion of the appraised value of the property. Tax Code Section 11.35 allows a qualified property that is at least 15 percent damaged by a disaster in a governor-declared disaster area to receive a temporary exemption of a portion of the appraised value of the property.

Qualified property includes:

  • Tangible personal property used for income production (Business Personal Property);
  • Improvements to real property; and
  • Certain manufactured homes.

A property owner must apply for the temporary exemption no later than 105 days after the governor declares a disaster area. The deadline to file for this Temporary Exemption Property Damaged by Disaster is May 28, 2021. The Form 50-312, Temporary Exemption Property Damaged by Disaster (PDF) is available at www.dallascad.org/forms (Exemption Forms - Exemption Application for Temporary Disaster).

If you think your property qualifies:

  • Complete the application
  • Attach all documents (insurance claims, inspections, photos, repair costs, receipts, and/or other additional information that may be helpful in assessing the property‚Äôs damage).
  • Mail to:
    • Dallas Central Appraisal District
      ATTN: 11.35 Disaster Exemption
      PO Box 560328
      Dallas, TX 75356-0328

Applications without documentation will be denied. Exemptions will be granted when the 2021 value is finalized (late Summer 2021).

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

For additional information or questions, contact DCAD at DisasterEx@dcad.org.

The chief appraiser determines if the property qualifies for the temporary exemption and assigns a damage assessment rating of Level I, II, III or IV. The chief appraiser may rely on information from a county emergency management authority, the Federal Emergency Management Agency (FEMA), or other appropriate sources when making this determination.

I 15% < 30% Minimal, may continue to be used as intended 15%
II 30% < 60% Nonstructural damage and waterline <18" above floor 30%
III 60% < 100% Significant structural damage and waterline 18"+ above floor 60%
IV 100% Total loss; repair is not feasible 100%

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 property value after applying the damage assessment rating to a fraction (365 divided by the number of days remaining in the tax year after the date the governor declares the disaster).

For additional information or questions, contact DCAD at DisasterEx@dcad.org.