travis county cad press release on wildfire tax relief

8/3/2019 Travis County CAD Press Release on wildfire tax relief

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WILDFIRE INFORMATION

For those that may have been impacted by damages sustained to structuresdue to the wildfires, please read the following information.

Generally, property is appraised as of January 1 of each year. There is an

alternate valuation scenario envisioned by the property tax code in Section 23.02, whichstates, in part: (a) The governing body of a taxing unit that is located partly or entirelyinside an area declared to a be a natural disaster area by the governor may authorizereappraisal of all property damaged in the disaster at its market value immediately afterthe disaster. The code also discusses the fact that the property value is prorated from thedate of the disaster. A copy of Section 23.02 is located at the end of this section.Homeowners who do not claim another homestead, begin construction within a year, andreoccupy the house within two years can maintain their homestead exemption. A copy ofSection 11.135 is included at the end of the section. Finally, once the property is rebuilt,if it is not a greater square footage or higher quality, it will receive the market value thatit had the year before it is completed. See Section 23.23 (f) at the end of this section.

The Travis County Commissioners and the Pflugerville IndependentSchool District (ISD) Board of Trustees have decided to grant property tax relief, due todamage from wildfires which occurred in September, and for the wildfire that occurred inOak Hill in April. At this point in time, no other jurisdictions have joined theseproclamations, so the tax relief will be limited to the Travis County and Pflugerville ISDportion of property taxes for the homeowners in those areas whom have suffered a loss.

The following is an example of how a propertys market value wouldchange, for a property which burned to the ground on September 4:

Appraisal Date January 1, 2011 September 4, 2011Land Value $82,400 $82,400

Improvement Value

(1)

+190,679 +34,322Total Value $273,079 $116,722Tax Rate x.004658 x .004658Full Years Property Tax $1,272.00 $543.69Proration(2) .673973 .326027Prorated Property Tax $857.29 $177.26

Property Tax Before the Disaster $857.29Property Tax After the Disaster 177.26Total Property Tax $1,034.55__________________(1)Property which is burned down to the foundation will carry a value of 18% of theoriginal improvement value.(2)Under this portion of the property tax law, the property is prorated by the number ofdays until the end of the year after the disaster occurred.

The above example assumes a home which was worth $273,079 before the fire, and$116,722 after the fire (assuming the foundation remains intact). In this example, theTravis County tax rate of .004658 is then applied to determine what the tax would be for


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the entire year. The property tax is then prorated by the number of days the property wasunaffected by the disaster (245/365 = .673973, for instance). Then the prorated amountswhich are calculated are then added. This property owner will pay the reduced amount of$1,034.55 for county property taxes, instead of the $1,272.00 which would have beencharged, had the property not suffered the wildfire damage. These amounts will vary by

home values, when the loss occurred, the jurisdictions participating in this revaluation,and the extent of the loss (total or partial).The following is a list of properties which the Travis Central Appraisal

District has identified as properties which suffered improvement damage from wildfiresin September or on April 17 of this year.

PropID Situs Subdivision Legal

308954 7300 CALLBRAM LN WINDMILL RUN SEC 4-ALOT 42 BLK J WINDMILL RUNSEC 4-A


312024 7303 CALLBRAM LN WINDMILL RUN SEC 4-ALOT 14 BLK X WINDMILL RUNSEC 4-A

312023 7305 CALLBRAM LN WINDMILL RUN SEC 4-A LOT 13 BLK X WINDMILL RUNSEC 4-A








312018 7503 CALLBRAM LN WINDMILL RUN SEC 4-A LOT 8 BLK X WINDMILL RUNSEC 4-A



357578 25513 COVE DR POINT PEDERNALES LOT 47 POINT PEDERNALES

457117 3407 COWDEN DRSTEINER RANCH PHS 1 SEC4D

LOT 12 BLK G STEINER RANCHPHS 1 SEC 4D


LOT 18 BLK F STEINER RANCHPHS 1 SEC 4D





457120 3419 COWDEN DR

STEINER RANCH PHS 1 SEC

4D

LOT 15 BLK G STEINER RANCH

PHS 1 SEC 4D


LOT 17 BLK F STEINER RANCHPHS 1 SEC 4D





35770225901 COX CROSSINGRD COLE J P

ABS 185 SUR 303 COLE J P ACR1.00

357700 COX CROSSING RD MOAT JABS 516 SUR 412 MOAT J ACR200.04 (1-D-1W)


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309041 7100 DUNKIRK DRSCENIC BROOK WEST SEC 3PHS 1

LOT 16 BLK A SCENIC BROOKWEST SEC 3 PHS 1

309037 7107 DUNKIRK DRSCENIC BROOK WEST SEC 3PHS 1


5574092601 FALL CREEKESTATES D PALEFACE HOMESTEADS

LOT 32 PALEFACEHOMESTEADS RESUB OF LOTS8&9

5573703225 FALL CREEKESTATES D PALEFACE HOMESTEADS

LOT 22 PALEFACE

HOMESTEADS RESUB OF LOTS8&9

35562623800 HAMILTON POOLRD CAWLFIELD W S

ABS 208 SUR 525 CAWLFIELDW S ACR 80.000 (1-D-1)

35563423800 HAMILTON POOLRD 4 A B & M

ABS 41 SUR 23 A B & M ACR1.000

357033 600 JIM BOWIE DRPALEFACE LAKE COUNTRYESTATES

LOT 1 BLK 3 PALEFACE LAKECOUNTRY ESTATES +4277SFVACATED ROW


LOT 2 BLK 3 PALEFACE LAKECOUNTRY ESTATES +1939SFVACATED ROW


LOT 15 BLK 3 PALEFACE LAKECOUNTRY ESTATES

149234 12714 MC NELLY TRLSTEINER RANCH PHS 1 SEC2-A

LOT 87 BLK 1 STEINER RANCHPHS 1 SEC 2-A

149235 12716 MC NELLY TRLSTEINER RANCH PHS 1 SEC2-A


14927412907 MEDINA RIVERWAY

STEINER RANCH PHS 1 SEC2-A















































357092 610 NOMAD DRPALEFACE LAKE COUNTRYESTATES

LOT 2-3 BLK 2 PALEFACE LAKECOUNTRY ESTATES

467299213 PALEFACE POINTDR GERMANY R R

ABS 330 SUR 302 GERMANY RR ABS 712 SUR 751 SPREECHERA ACR 3.204


ABS 330 SUR 302 GERMANY RR ACR 1.47 MHS#2PTX1779A/BTX


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ABS 330 SUR 302 GERMANY RR ACR 1.082 TITLE CANCELEDTO REAL ESTATE

772679312 PALEFACE POINTDR DEER HAVEN SUBD LOT 1 BLK A DEER HAVEN SUBD


ABS 330 SUR 302 GERMANY RR ABS 51 SUR 306 BUTLER BACR 28.0700

357342413 PALEFACE POINTDR

PALEFACE PEDERNALESSUBD

LOT 26-A PALEFACEPEDERNALES SUBD

357424437 PALEFACE POINTDR


LOT 33-B & 34-B PALEFACEPEDERNALES SUBD & PARTSADJ

357344 PALEFACE POINT DRPALEFACE PEDERNALESSUBD

LOT 25-B PALEFACEPEDERNALES SUBD & PART ADJ




LOT 26-B & LOT 27-B PALEFACEPEDERNALES SUBD & PART ADJ





357421 PALEFACE POINT DR

PALEFACE PEDERNALES

SUBD

LOT 30-B PALEFACE

PEDERNALES SUBD & PART ADJ









357694102 N PALEFACERANCH RD MAXEY A M

ABS 2643 SUR 344 MAXEY A MACR 1.00

357715109 N PALEFACERANCH RD COLE J P

ABS 185 SUR 144 COLE J P ABS2643 SUR 344 VAR SURSMAXEY A M ACR 10.088

698379

809 S PALEFACE RANCH

RD

PAPOOSE I RESUB OF APORTION OF LOT 5

AMENDED

LOT 5A PAPOOSE I RESUB OF A

PORTION OF LOT 5 AMENDED

374150 N PALEFACE RANCH RD COLE J P

ABS 185 SUR 144 COLE J P ABS489 SUR 301 LABENSKE V ACR1.781

448064115 PALEFACE SHOREDR GERMANY R R


46729625707 PALEFACESHORE DR SPREECHER A

ABS 712 SUR 751 SPREECHER AACR 1.3200 TITLE CANCELLEDTO REAL ESTATE

46730025709 PALEFACESHORE DR SPREECHER A

ABS 712 SUR 751 SPREECHER A& ABS 330 SUR 302 GERMANYR R ACR 1.8700

46729725715 PALEFACESHORE DR GERMANY R R


357594 PALEFACE SHORE DR POINT PEDERNALES LOT 60 POINT PEDERNALES

55735025103 PEDERNALESCANYON TRL GRITTEN E ABS 13 SUR 1 GRITTEN E ACR 1

55734925115 PEDERNALESCANYON TRL GRITTEN E

ABS 13 SUR 1 GRITTEN E ACR3.599

55737325215 PEDERNALESCANYON TRL GRITTEN E

ABS 13 SUR 1 GRITTEN E ACR5.0090

35764325505 PEDERNALESPOINT DR POINT PEDERNALES

LOT 8&9 POINT PEDERNALESPLUS PT ADJ


LOT 7 POINT PEDERNALES PLUSPT ADJ


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LOT 4-6 POINT PEDERNALESPLUS PT ADJ





35759625530 PEDERNALESPOINT DR POINT PEDERNALES LOT 59 POINT PEDERNALES


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35760025536 PEDERNALESPOINT DR


LOT 67&68 PALEFACEPEDERNALES SUBD






LOT 69 & LOT 70 PALEFACEPEDERNALES SUBD



LOT 3&4 PALEFACEPEDERNALES SUBD & PART ADJ



LOT 18-19 * & W38 FT OF LOT17 LOT 20 *NORTH PART OFPALEFACE PEDERNALES SUBD

35763225605 PEDERNALESPOINT DR PALEFACE PEDERNALES 1-A

LOT 6 PALEFACE PEDERNALES1-A



LOT 66 PALEFACE PEDERNALESSUBD MH S#PH172103A/BTITLE CANCELLED/REALESTATES



LOT 9 PALEFACE PEDERNALESSUBD


















LOT 16 * & E32FT OF LOT 17PALEFACE PEDERNALES SUBD




357338 PEDERNALES POINT DRPALEFACE PEDERNALESSUBD

LOT 20 *SOUTH PART OF LOT21-24 PALEFACE PEDERNALESSUBD


SOUTH PORTION OF LOT 20-24PALEFACE PEDERNALES SUBD& PART ADJ






LOT 5 PALEFACE PEDERNALESSUBD & PART ADJ


LOT 1&2 PALEFACEPEDERNALES SUBD & PART ADJ

271326 611 PIGEON FORGE RD GATLINBURG SEC 4LOT 6 BLK D GATLINBURG SEC4

271325 613 PIGEON FORGE RD GATLINBURG SEC 4LOT 7 BLK D GATLINBURG SEC4

35687825516 RED BRANGUSDR PAPOOSE I AMENDED

9.1500 ACR OF TRT 11PAPOOSE I AMENDED

35686825608 RED BRANGUSDR PAPOOSE I AMENDED TRT 10 PAPOOSE I AMENDED


72199725901 RED BRANGUSDR BUTLER B

ABS 51 SUR 306 BUTLER B ACR22.4560 [1-D-1]


51412526106 RED BRANGUSDR PAPOOSE I AMENDED

3.000 AC OF TRT 6 PAPOOSE IAMENDED


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356870 RED BRANGUS DR PAPOOSE I AMENDED TRT 8 PAPOOSE I AMENDED

3089647209 SCENIC BROOKDR

SCENIC BROOK WEST SEC 2PHS 1

LOT 30 BLK C SCENIC BROOKWEST SEC 2 PHS 1

3090367210 SCENIC BROOKDR

SCENIC BROOK WEST SEC 3PHS 1


149246 12800 SCHLEICHER TRL


2-A

LOT 99 BLK 1 STEINER RANCH

PHS 1 SEC 2-A

149247 12802 SCHLEICHER TRLSTEINER RANCH PHS 1 SEC2-A














149256 12912 SCHLEICHER TRL


2-A


PHS 1 SEC 2-A





311953 7203 SOUTH BROOK DRSCENIC BROOK WEST SEC 2PHS 2










308953 7213 SOUTH BROOK DR

SCENIC BROOK WEST SEC 2

PHS 2

LOT 7 BLK A SCENIC BROOK

WEST SEC 2 PHS 2


LOT 34 BLK C SCENIC BROOKWEST SEC 2 PHS 2









149245 4000 VARNER CTSTEINER RANCH PHS 1 SEC2-A




149244 4002 VARNER CT


2-A


PHS 1 SEC 2-A






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149343 3900 WHARTON CTSTEINER RANCH PHS 1 SEC2-A


149226 3901 WHARTON CTSTEINER RANCH PHS 1 SEC2-A


4571433433 ZEBECCA CREEKDR

STEINER RANCH PHS 1 SEC4F

LOT 38 BLK G STEINER RANCHPHS 1 SEC 4F







If your property is not on the list, and you feel it should be, please notifyus before November 1. You can contract the Customer Service Department at 834-9138.In order to help our appraisers estimate the impact on value, you will need to mail orbring to the appraisal district documentation of your damage. Evidence that might helpthe impact on market value would include the following: insurance proceeds andinsurance loss estimate, pictures or videos of the damages, fire department incidentreports, contractors estimates of the repair costs, fee appraisals, sales contracts, listingagreements and closing statements if the property was listed or sold recently beforerepairs were made, inspection reports and affidavits from neighbors of the damage. TheTravis Central Appraisal District will place a value on the property, and send you a newnotice of appraised value in the mail. You will have a right to protest your value. Protesthearings for your property may not occur until January or February, so you may notreceive a tax bill until the final disposition of your protest, probably in March.

As always, your property will be revalued for the upcoming 2012appraisal roll as of January 1, so if renovation has not been completed, you will receive areduced value from all of your taxing jurisdictions for the 2012 appraisal roll.


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23.02. Reappraisal of Property Damaged in Natural Disaster Area

(a) The governing body of a taxing unit that is located partly or entirely inside an areadeclared to be a natural disaster area by the governor may authorize reappraisal of allproperty damaged in the disaster at its market value immediately after the disaster.(b) If a taxing unit authorizes a reappraisal pursuant to this section, the appraisal office

shall complete the reappraisal as soon as practicable. The appraisal office shall include onthe appraisal records, in addition to other information required or authorized by law:(1) the date of the disaster;(2) the appraised value of the property after the disaster; and(3) if the reappraisal is not authorized by all taxing units in which the property is located,an indication of the taxing units to which the reappraisal applies.(c) A taxing unit that authorizes a reappraisal under this section must pay the appraisaldistrict all the costs of making the reappraisal. If two or more taxing units provide for thereappraisal in the same territory, each shall share the costs of the reappraisal in thatterritory in the proportion the total dollar amount of taxes imposed in that territory in thepreceding year bears to the total dollar amount of taxes all units providing for reappraisal

of that territory imposed in the preceding year.(d) If property damaged in a natural disaster is reappraised as provided by this section,the governing body shall provide for prorating the taxes on the property for the year inwhich the disaster occurred. If the taxes are prorated, taxes due on the property aredetermined as follows: the taxes on the property based on its value on January 1 of thatyear are multiplied by a fraction, the denominator of which is 365 and the numerator ofwhich is the number of days before the date the disaster occurred; the taxes on theproperty based on its reappraised value are multiplied by a fraction, the denominator ofwhich is 365 and the numerator of which is the number of days, including the date thedisaster occurred, remaining in the year; and the total of the two amounts is the amount oftaxes on the property for the year.

(e) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, 28.Added by Acts 1981, 67th Leg., 1st C.S., p. 136, ch. 13, 57, eff. Jan. 1, 1982. Amendedby Acts 1983, 68th Leg., p. 4829, ch. 851, 28, eff. Aug. 29, 1983.

11.135. Continuation of Residence Homestead Exemption While Replacement

Structure Is Constructed; Sale of Property

(a) If a qualified residential structure for which the owner receives an exemption underSection 11.13 is rendered uninhabitable or unusable by a casualty or by wind or waterdamage, the owner may continue to receive the exemption for the structure and the landand improvements used in the residential occupancy of the structure while the owner

constructs a replacement qualified residential structure on the land if the owner does notestablish a different principal residence for which the owner receives an exemption underSection 11.13 during that period and intends to return and occupy the structure as theowners principal residence. To continue to receive the exemption, the owner must beginactive construction of the replacement qualified residential structure or other physicalpreparation of the site on which the structure is to be located not later than the firstanniversary of the date the owner ceases to occupy the former qualified residentialstructure as the owners principal residence. The owner may not receive the exemption


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for that property under the circumstances described by this subsection for more than twoyears.

(b) For purposes of Subsection (a), the site of a replacement qualified residential structureis under physical preparation if the owner has engaged in architectural or engineeringwork, soil testing, land clearing activities, or site improvement work necessary for the

construction of the structure or has conducted an environmental or land use study relatingto the construction of the structure.(c) If an owner receives an exemption for property under Section 11.13 under thecircumstances described by Subsection (a) and sells the property before the ownercompletes construction of a replacement qualified residentialstructure on the property, an additional tax is imposed on the propertyequal to the difference between the taxes imposed on the property foreach of the years in which the owner received the exemption and thetax that would have been imposed had the owner not received theexemption in each of those years, plus interest at an annual rate ofseven percent calculated from the dates on which the differences

would have become due.(d) A tax lien attaches to property on the date a sale under the circumstances described bySubsection (c) occurs to secure payment of the additional tax and interest imposed by thatsubsection and any penalties incurred. The lien exists in favor of all taxing units forwhich the additional tax is imposed.(e) A determination that a sale of property under the circumstances described bySubsection (c) has occurred is made by the chief appraiser. The chief appraiser shalldeliver a notice of the determination to the owner of the property as soon as possible aftermaking the determination and shall include in the notice an explanation of the ownersright to protest the determination. If the owner does not file a timely protest or if the finaldetermination of the protest is that the additional taxes are due, the assessor for each

taxing unit shall prepare and deliver a bill for the additional taxes plus interest as soon aspracticable. The taxes and interest are due and become delinquent and incur penalties andinterest as provided by law for ad valorem taxes imposed by the taxing unit if not paidbefore the next February 1 that is at least 20 days after the date the bill is delivered to theowner of the property.(f) The sanctions provided by Subsection (c) do not apply if the sale is:(1) for right-of-way; or(2) to this state or a political subdivision of this state to be used for a public purpose.(g) The comptroller shall adopt rules and forms to implement this section.

Added by Acts 2009, 81st Leg., ch. 359, 1(a), eff. June 1, 2009; Acts 2009, 81st Leg.,

ch. 1417, 2, eff. Jan. 1, 2010.

23.23. Limitation on Appraised Value of Residence Homestead

(f) Notwithstanding Subsections (a) and (e) and except as provided by Subdivision (2), animprovement to property that would otherwise constitute a new improvement is nottreated as a new improvement if the improvement is a replacement structure for a


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structure that was rendered uninhabitable or unusable by a casualty or by wind or waterdamage. For purposes of appraising the property under Subsection (a) in the tax year inwhich the structure would have constituted a new improvement:

(1) the appraised value the property would have had in the preceding tax year if thecasualty or damage had not occurred is considered to be the appraised value of the

property for that year, regardless of whether that appraised value exceeds the actualappraised value of the property for that year as limited by Subsection (a); and

(2) the replacement structure is considered to be a new improvement only if:

(A) the square footage of the replacement structure exceeds that of the replaced structureas that structure existed before the casualty or damage occurred; or

(B) the exterior of the replacement structure is of higher quality construction andcomposition than that of the replaced structure.

Added by Acts 1997, 75th Leg., ch. 1039, 47, eff. Jan. 1, 1998. Amended by Acts 2003,78th Leg., ch. 1173, 9, eff. Jan. 1, 2004. Acts 2007, 80th Leg., ch. 1355, 1, eff. Jan. 1,

2008; Acts 2009, 81st Leg., ch. 359, 1(d), eff. June 19, 2009; Acts 2009, 81st Leg., ch.1417, 8, eff. Jan. 1, 2010. 1 V.T.C.A., Tax Code 23.41 et seq., 23.51 et seq., 23.71et seq., 23.81 et seq., or 23.91 et seq.

travis county cad press release on wildfire tax relief

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