San Jacinto County Appraisal District
Press Release

Did Your Property Sustain Damage During the February 2021 Winter Storm Uri?

You may qualify for a new property tax exemption.

In an area declared a disaster area by the Governor, Tax Code Section 11.35 allows a qualified property that is at least 15 percent damaged by a disaster to receive a temporary exemption of a portion of the appraised value of the property. A property owner must apply for the temporary exemption and the deadline for application is 105 days after the governor declares a disaster area. As it applies to Winter Storm Uri, Governor Abbott declared the entire state of Texas a disaster area on February 12, 2021 so this exemption applies to all counties in Texas. The deadline for filing the application for exemption is May 28, 2021.

The exemption applies only to qualified property. Qualified property includes:
       • Tangible business personal property used for income production if the owner filed a 2021 rendition;
       • An improvement to real property, which would include residential buildings (homes), commercial buildings (businesses),                       industrial buildings (manufacturing), multi-family buildings (apartments), and other real property buildings; and
       • certain manufactured homes used as a dwelling.

The appraisal district determines if the property qualifies for the temporary exemption and assigns a damage assessment rating of Level I, II, III or IV based upon available information. The district may rely on information from a county emergency management authority, the Federal Emergency Management Agency (FEMA) or other appropriate sources like insurance adjusters or repair estimates when making this determination.
 

Level               Damage Assessment                           Damage Description                                    Exemption Percentage
                    15% < 30%                        Minimal, may continue to be used as intended                                      15%
II                     30% < 60%                      Nonstructural damage and waterline <18" above floor if flooded.            30%
III                    60% < 100%                Significant structural damage and waterline 18"+ above floor if flooded      60%
IV                   100%                                               Total loss; repair is not feasible                                                 100%

 

The amount of the exemption is determined by multiplying the building (note: this is the value for the structure only, land is not qualified property and land value is not included in the calculations) or personal property value, as applicable, by the exemption percentage based on the damage assessment level and is then multiplied by a proration factor (the number of days remaining in the tax year after the date the governor declares the disaster is divided by 365).

The proration factor for this disaster is 0.88 (322/365 = 0.88).

Sample disaster exemption calculation:
A $100,000 house (structure value only) received $20,000 in damage from burst pipes that resulted in nonstructural damage.

$20,000 Damage / $100,000 House value = 20%. Damage assessment level is Level 1

$100,000 House Value times 15% exemption percentage = $15,000

$15,000 times proration factor 0.88 = $13,200 exemption amount reducing the taxable value for 2021

The appraisal district must send written notice of the approval, modification, or denial of the application to the
applicant. The temporary disaster area exemption expires on Jan. 1 of the first tax year in which the property is
reappraised.
The deadline for filing the 2021 Temporary Disaster Exemption application is May 28, 2021.

Click here for a copy of the application, form 50-312.

You can mail your application to the

San Jacinto County Appraisal District, PO Box 1170 Coldspring TX 77331 or via email to sjcad@sjcad.org

 

 

 

 

Reappraisal Time of Year

The San Jacinto County Appraisal District has field appraisers currently out in all areas the County. They are gathering data, measuring, and taking new photos of properties. They are practicing social distancing. The appraisers will have signs on their vehicles clearly visible so that taxpayers can easily identify them.  Also, our appraisers carry photo identification for verification purposes.  Please do not hesitate to ask for their credentials or contact this office at 936-653-1450. If you find a bright green tag attached to your gate or fence, please call as soon as possible to ensure that the data collected is correct.

If your property is currently under new construction, please advise our office so that a field inspection can be scheduled.  Also, if you recently purchased and reside in the home as your primary residence you may qualify for a homestead exemption, therefore reducing your tax liability.  The homestead exemption form can be obtained from our website, the Texas Comptroller’s website, or in our office.  If applying for a homestead be aware that your driver’s license must match the physical address of your property.

 

The duties of the appraisal district include:

  • The determination of market value of taxable property
  • The administration of exemptions and special valuations authorized by the local entities and the State of Texas
  • Tax rates and ultimately the amount of taxes levied on property are determined by governing bodies of each of the taxing authorities

 

Click on the following videos to learn about Appraisers:

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This website is provided to assist you in learning more about our agency and how it can serve you. It is our goal to provide you with an understanding of how and why we operate as we do and how you can resolve any issue that may arise. We also hope that our users will find our website a source of useful information.

At this site you will find a great deal of information about property located in the SJCAD. We have attempted to make it as user-friendly as possible. However, if you know a few things about a property for which you are seeking information, you can expedite the search process. Account number is always the best tool to use when searching a file. You can find your account number on a tax statement you may have received from one of the entities taxing your property or on any Notice of Appraised Value that you may have received from our agency. If you do not have the account number, knowing the owner’s name or correct address will usually suffice in locating a property.

In addition to property appraisal information, you will also find pages that inform you about your taxpayer rights, exemptions, how to negotiate a value or exemption matter, important dates and other information. Located on our site are links to other local, state and national government sites.

Persons interested in employment with the SJCAD can find a list of open positions and information about our agency. Those seeking telephone numbers, mailing address and staff information can also find this data on our site.

We hope that you find our website both easy to use and informative. We will continue to improve it and solicit your input concerning how this might best be achieved.

The San Jacinto County Appraisal District is responsible for the fair market appraisal of properties within the county's boundaries.  Additional responsibilities include change of address and public information requests.