The answer is not a simple yes or no, but if you have had extensive damage then it could possibly affect the property tax value for 2021.

The statutory appraisal date in Texas is January 1st. Under normal circumstances any damage that has occurred after January 1 of a given year does not affect the property taxes for that year. For example, if a structure is damaged from a fire on February 12 the appraisal district is legally compelled to value the structure as of January 1 for that year, regardless of the amount of damage.

This situation is different. Because the Governor declared all Counties in Texas as disaster areas, damages from the storm could possibly be used in the 2021 valuation. There is a section in the Texas Property Tax Code that allows relief for a taxpayer if the damage sustained is greater than 15% of the value of the property.

Applying for relief under this section requires a separate filing than the annual appeal and needs to be accompanied by supporting documentation. If you have sustained damage because of the winter storm, please contact our office. We will need to discuss what information is needed in order to assess whether the amount of damage qualifies for relief under this section.