After Hurricane Harvey, some Texas property owners got a break on their tax bills if their homes or commercial buildings suffered damage and were in counties that had been declared a disaster.

While Gov. Greg Abbott declared all of Texas a disaster on March 13 due to the coronavirus health crisis, property owners affected by the virus-related shutdown will not receive similar relief.

Texas Attorney General Ken Paxton issued an opinion Monday based on a request from state Sen. Paul Bettencourt, R-Houston, asking if a new disaster tax exemption applied to properties that suffered an economic loss as opposed to a physical one.

Paxton noted that the legislation applies to property “improvements,” such as a building or structure of some sort. Purely economic damage caused by the COVID-19 disaster, he said, is not eligible for the exemption.

OFFICE MARKET IN TURMOIL: Houston office vacancies could hit a new high amid oil crash and COVID combination

“Had the Legislature intended to address economic losses or a general decrease in property value due to factors beyond the physical condition of the property, it could have used different language that encompassed those losses,” he said in his opinion.

The disaster tax exemption, which went into effect Jan. 1, established a temporary exemption to taxes for properties damaged by a disaster. Property owners would be entitled to an exemption based on different levels of damage.

Prior to this year, taxing jurisdictions were allowed to request disaster re-appraisals. The jurisdictions would have to pay for the county appraisal district to go back out to establish new values, which many did after Harvey.

The Harris County Appraisal District, which appraises properties, has already mailed approximately 1 million letters to residential and commercial property owners advising them of their Jan. 1 taxable valuations.

LOOPED IN PODCAST: What’s eating Tilman Fertitta?

Now Playing: Now Playing Houston Pub turned into Mask Factory Houston Chronicle

Blue Angels fly over Houston, May 6, 2020 Houston Chronicle

'COVID-19 in 60': May 1, 2020 Houston Chronicle

How to Make No-Sew, CDC-Approved Face Coverings Houston Chronicle

It’s a pandemic. Of course you’re anxious. Houston Chronicle

Parking Lot Prayer and Praise Houston Chronicle

Easter in the Age of COVID-19 Houston Chronicle

Coronavirus health care: ER nurse dresses for protection Houston Chronicle

Houston shoppers line up for food as COVID-19 fears mount Houston Chronicle

Once owners receive their letters, they have until May 15 to protest the valuations. The district then provides the taxing jurisdictions, which include cities and school districts, with the amount of property value within their boundaries. Those jurisdictions use that information to determine their tax rates.

In the fall, the county tax assessor mails out bills to property owners. Taxes are due by Jan. 31.

In Harris County, property taxes account for much of the funding that goes into public education and emergency services, such as police and fire departments.

nancy.sarnoff@chron.com

twitter.com/nsarnoff

Loading…