Property tax exemptions available for flood damage

From Enterprise Staff

Those with property that has sustained damage during the recent floods may qualify for a temporary disaster exemption on property taxes for 2024. The temporary disaster exemption allows for a reduction in appraised value prorated for the remainder of the year.

Texas Property Tax Code section 11.35 allows a qualified property that is at least 15% 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. A property owner must apply for the temporary exemption no later than 105 days after the governor declares a disaster area. Qualified property includes tangible personal property used for income production, improvements to real property, and certain manufactured homes.

Polk County was included in a governor-declared disaster on April 30. Exemption applications can be found through the link below or can be picked up at the Polk County Appraisal District office located at 114 Mathews in Livingston.

Required with an application is documentation as to the amount of damage incurred. Applications must be received by Aug. 13. Include all current contact information, especially a current mailing address, as those applying will be notified in writing of the determined damage assessment rating.

Applications may be emailed to [email protected] or mailed to 114 Mathews Livingston, TX, 77351.