Temporary Disaster Exemption Deadlines
By 
The Texas Tax Code was amended during the last legislative session as a result of a voter approved amendment to the Texas Constitution, specifically Proposition 3 that provided for a temporary exemption from taxation of a portion of the value. The change in statute provides for a temporary exemption for property owners who are victims of natural disasters. The exemption is automatic for all governments adopting a tax rate on or after any disaster declaration. All others must adopt the exemption.
Governor Abbott declared a disaster August 23 for Hurricane Laura. Property owners are required to apply for the exemption and submit supporting documents to the county appraisal district no later than December 7, 2020. The exemption is automatic for the following GCTO government partners:
Bacliff MUD
City of Bayou Vista
City of Dickinson
City of Friendswood
City of Galveston
City of Hitchcock
City of Jamaica Beach
City of Kemah
City of La Marque
City of League City
City of Santa Fe
City of Texas City
College of the Mainland
Dickinson ISD
Drainage District No. 1
Drainage District No. 2
Emergency Services District No. 2
Galveston Co. MUD No. 12
Galveston County & RFL
Galveston ISD
GC Fresh Water Dist. No. 6
GC MUD #44
GCCDD
High Island ISD
Hitchcock ISD
Navigation District No.1
San Leon MUD
Tara Glen MUD
Village of Tiki Island
WCID No. 1
WCID No. 12
WCID No. 19
Westwood Management District
September 21, 2020, Governor Greg Abbott proclaimed a state of disaster due to Tropical Storm Beta. The exemption is automatic or has been adopted by the following governments. Applications must be submitted to the county appraisal district no later than January 4, 2021:
City of Dickinson
City of Friendswood
City of Galveston
City of Hitchcock
City of Jamaica Beach
City of Kemah
Galveston County & Road & Flood
Friendswood ISD
Galveston ISD
Hitchcock ISD
Emergency Services District No. 2
Galveston Co. MUD No. 12
WCID No. 12
WCID No. 19
Documentation supporting the damage (FEMA, other appropriate source including County emergency management authority) must accompany the application. The exemption will only apply as a prorated percentage for the portion of the year in which the owner was unable to enjoy their property due to the damage. Galveston County property owners should contact the Galveston CAD at (409) 935-1980 with questions. The application may be found on the GCTO website on the Homepage under Hot Topics.
