The news of widespread freezing temperatures and precipitation often triggers fears across Texas. While this is infamously associated with panic buying and overthinking, there is certainly reason to be wary. The 2021 freeze devastated Texas, causing billions of dollars in damage, and leaving people without food, power, or transportation for a week or more. While subsequent freeze events have thankfully not matched the 2021 mark, the entire state will continue to hold its breath as temperatures drop.
January was mild in 2026, but that changed with an arctic blast that saw freezing temperatures across the state, along with snow, freezing rain, and ice. While not as catastrophic as 2021, damage from the freeze was expensive for property owners. Governor Greg Abbott issued a disaster declaration for 219 counties in preparation for the freeze, something that certainly proved to be warranted. This did open the door for property tax exemptions further down the line, something every homeowner should be cognizant of.
Texas Disaster Declarations
Whether it is a hurricane, flooding, wildfire, derecho, or freeze, Texas can utilize disaster declarations to help the people of the Lone Star State. This can be used for individual counties or even the entire state, allowing officials at all levels to deploy their powers and resources. Thanks to the slow-moving and somewhat predictable nature of hurricanes and freezing events, disasters can even be preemptively declared. This enables resources to be placed on standby, so that things do not need to be ramped up. Hurricane Beryl was the last massive event that got a preemptive declaration. Federal declarations are a separate beast, which involves help from FEMA and other agencies.
Counties Under Disaster Declaration
The ice storm initially saw 134 counties across Texas to be declared disaster areas before some places even saw a snowflake fall. Later, the declaration was amended to add 85 counties to the list. This cast a far wider net than the average disaster declaration, such as those linked to hurricanes. The most infamous disaster in recent memory, the flooding of the Hill Country in 2025, saw only a handful of counties given the designation. This demonstrated the power of the storm and the possible impact it could have on Texans everywhere.
The Temporary Disaster Declaration Exemption
Property taxes are not usually top of mind during disasters, but due to how high they are in Texas, getting a break on them can be beneficial, especially in the worst of times. This is a special exemption for property owners in disaster areas that suffer damage due to the event. In the case of the 2026 freeze, this has to do with damage to structures from falling limbs due to ice accumulation, pipes burst due to freezing temperatures, and other damage due to ice and snow. Most Texas homes are not built for widespread freezing temperatures, even after 2021, and can easily be damaged by winter weather. This is especially true for homes where power fails.
The Temporary Disaster Declaration Exemption offers tax relief to those that suffered damage resulting from a declared disaster. This is graded on a sliding scale, where the size of the exemption is related to the amount of damage done. A home with minor damage may see af 15% tax cut, while a completely destroyed home could have its taxes eliminated. This frees homeowners up to use funds for repairs in the aftermath of the disaster. This exemption will also apply to the 2026 tax year, providing instant help for taxpayers. This means that a homeowner will not have to use a tax correction or other method. A property must be damaged by at least 15% to qualify.
| Damage Assessment | Damage Range | Temporary Exemption |
|---|---|---|
| Level 1 | 15-30% Range | 15% Exemption |
| Level 2 | 30-60% Range | 30% Exemption |
| Level 3 | 60-100% | 60% Exemption |
| Level 4 | 100% | 100% Exemption |
A Limited Time to Apply
Once a disaster hits, it can be hard to put things back together. Still, once the freeze has passed, it is time to get your ducks in a row. While there is a wide timeframe, you have a limited window to file for a disaster exemption. According to Texas Tax Code section 11.35, property owners have 105 days after the disaster declaration to apply for the exemption. This must be filed with your local appraisal district to ensure you are able to land the exemption in time. It is the county appraiser that determines if you are granted an exemption and at what level you qualify. It is best to file for the exemption right away, as there could be long delays if your county was particularly hard-hit.
What You Need for the Exemption
Like many other types of exemption or appeal, you will need evidence to back up your claims. This starts with photographs of the damage your property has sustained. Try to be as thorough as possible, as the visual medium can be quite effective. Next, gather estimates, invoices, and receipts for how much the repairs will cost. This will help both you and the appraiser determine what level of exemption you qualify for. To assist you in making an informed choice, we have a calculator specifically engineered for the situation. You can use it to determine what category of loss you should be in. Once you have the proof you need, you can file the appropriate form with the assessor’s office to begin the process. You must have qualifying damage to go for this exemption, simply being in the disaster area does not entitle you to it, nor does minor damage.
O’Connor is Here to Help
The freeze has caused many issues in Texas, and being the victim of a disaster can be overwhelming. We at O’Connor are here to help you through this difficult time. In addition to our calculator and other resources, we can also advise you on your situation and the steps that can be done to help restore your property and finances. Even if you did not have enough damage to qualify for relief, we can aid you by helping you launch a property tax protest. Using the damage you have, along with other typical factors, we can use an appeal to get you a lower taxable value on your home. If you do have qualifying damage, we can still help you save money by taking everything into account.
Whether you need someone to file and represent you in an appeal, expert appraisal, assessment analysis, or help with emergency exemptions, O’Connor is here for you. For over 50 years, we have served clients across Texas and the nation. Founded in Houston, we understand the challenges Texas property taxes can create and how to handle the aftermath of major disasters like freezes, derechos, and hurricanes. There is no upfront cost for appeals with us, and you will only pay if we can lower your property taxes. We are honored to guide you through this difficult time and into better years in the future.
