Tex. Tax Code § 11.351
This is the official text of Tex. Tax Code § 11.351, part of Texas’s Tax Code — governs state and local taxation.
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§ 11.351. TEMPORARY EXEMPTION FOR IMPROVEMENT TO RESIDENCE HOMESTEAD DESTROYED BY FIRE.
Official statutory text
(a) In this section, "residence homestead" has the meaning assigned by Section 11.13.
(b) A person is entitled to an exemption from taxation by a taxing unit in an amount determined under Subsection (d) of the appraised value of an improvement to the person's residence homestead that:
(1) is completely destroyed by a fire;
(2) is a habitable dwelling immediately before the date the fire occurs; and
(3) remains uninhabitable for at least 30 days after the date the fire occurs.
(c) A person is entitled to an exemption provided by this section only for the tax year in which the fire occurs.
(d) The amount of the exemption authorized by this section is calculated by multiplying the appraised value of the improvement for the tax year in which the fire occurs by a fraction, the denominator of which is 365 and the numerator of which is the number of days remaining in the tax year after the date on which the fire occurs.
(e) A property owner must submit an application for an exemption authorized by this section to the chief appraiser of the appraisal district in which the improvement that is the subject of the application is located not later than the 180th day after the date the fire occurs.
(f) On receipt of an application under Subsection (e), the chief appraiser shall determine whether the improvement that is the subject of the application qualifies for the exemption authorized by this section. In determining whether an improvement qualifies for the exemption authorized by this section, the chief appraiser may rely on information provided by any other source the chief appraiser considers appropriate, including a county fire marshal or an insurance adjuster.
(g) If a person becomes entitled to the exemption authorized by this section after the amount of tax due on the property is calculated and the effect of the qualification is to reduce the amount of the tax due on the property, the assessor for each applicable taxing unit shall recalculate the amount of the tax due on the property and correct the tax roll. If the tax bill has been mailed and the tax on the property has not been paid, the assessor shall mail a corrected tax bill to the person in whose name the property is listed on the tax roll or to the person's authorized agent. If the tax on the property has been paid, the tax collector for the taxing unit shall refund to the person who paid the tax the amount by which the payment exceeded the tax due.
(b) A person is entitled to an exemption from taxation by a taxing unit in an amount determined under Subsection (d) of the appraised value of an improvement to the person's residence homestead that:
(1) is completely destroyed by a fire;
(2) is a habitable dwelling immediately before the date the fire occurs; and
(3) remains uninhabitable for at least 30 days after the date the fire occurs.
(c) A person is entitled to an exemption provided by this section only for the tax year in which the fire occurs.
(d) The amount of the exemption authorized by this section is calculated by multiplying the appraised value of the improvement for the tax year in which the fire occurs by a fraction, the denominator of which is 365 and the numerator of which is the number of days remaining in the tax year after the date on which the fire occurs.
(e) A property owner must submit an application for an exemption authorized by this section to the chief appraiser of the appraisal district in which the improvement that is the subject of the application is located not later than the 180th day after the date the fire occurs.
(f) On receipt of an application under Subsection (e), the chief appraiser shall determine whether the improvement that is the subject of the application qualifies for the exemption authorized by this section. In determining whether an improvement qualifies for the exemption authorized by this section, the chief appraiser may rely on information provided by any other source the chief appraiser considers appropriate, including a county fire marshal or an insurance adjuster.
(g) If a person becomes entitled to the exemption authorized by this section after the amount of tax due on the property is calculated and the effect of the qualification is to reduce the amount of the tax due on the property, the assessor for each applicable taxing unit shall recalculate the amount of the tax due on the property and correct the tax roll. If the tax bill has been mailed and the tax on the property has not been paid, the assessor shall mail a corrected tax bill to the person in whose name the property is listed on the tax roll or to the person's authorized agent. If the tax on the property has been paid, the tax collector for the taxing unit shall refund to the person who paid the tax the amount by which the payment exceeded the tax due.
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