Temporary Exemption for Improvement to Residence Homestead Destroyed by Fire

How it works

Tax Code Section 11.351 allows a temporary exemption for a residence homestead improvement that is completely destroyed by a fire. The improvement must have been a habitable dwelling immediately before the fire and must remain uninhabitable for at least 30 days after the fire occurred.

What the money covers

This is a property tax exemption, not a repair grant. The exemption applies only to the destroyed homestead improvement.

Amounts and matching

The exemption amount equals the improvement’s appraised value for the tax year in which the fire occurred multiplied by a fraction:

• Number of days remaining in the calendar year after the fire date
• divided by 365

The exemption only applies to the tax year in which the fire occurred.

How to apply

The property owner must submit an exemption application to the local appraisal district where the property is located.

Timing and deadlines

• Application deadline: no later than 180 days after the date of the fire.
• The exemption applies only in the tax year when the fire occurred.

Eligibility determination

The chief appraiser determines eligibility and may rely on information from other sources, including a county fire marshal and insurance adjuster.

Key conditions

The improvement must be completely destroyed by fire, must have been habitable immediately before the fire, and must remain uninhabitable for at least 30 days after the fire.