Texas Tax Code

§ 11.351 — TEMPORARY EXEMPTION FOR IMPROVEMENT TO RESIDENCE HOMESTEAD DESTROYED BY FIRE

TX § 11.351Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS

Statute text

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(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.

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Legislative history

Added by Acts 2025, 89th Leg., R.S., Ch. 972 (S.B. 467), Sec. 1, eff. January 1, 2026.