Disaster Property Tax
Under Section 31.032 of the State Property Tax Code, the following requirements qualify for payment of taxes in four equal installments for the property taxes:
- any homestead residence or property used for residential purpose, or
- an owned or leased business entity (small business), and
- that is in a declared disaster area, and
- has sustained damage as a direct result of the disaster.
Important Information Regarding Property Damaged by Hurricane Harvey in Brazoria County
On August 23, 2017, in anticipation of then Tropical Depression Harvey making landfall in the Gulf Coast Region, Governor Greg Abbott preemptively declared a State of Disaster for 30 Texas Counties. As a result of this disaster declaration, owners of certain properties in Brazoria County may be eligible to make statutory specific installment payments on their 2017 property tax bill as provided by Section 31.032 of the Texas Property Tax Code.
This section allows the owner of a residence homestead, the owner of residential properties with fewer than five living units, real property owned by a *qualifying business entity, or tangible personal property owned or leased by a *qualifying business entity damaged by the storm to make installment payments without incurring penalty and interest if the following conditions are met: the first payment is received by the tax office on or before January 31, 2018 (second payment by March 31, third by May 31, and fourth by July 31 of 2018) All property types listed above qualify if they have sustained damage as a direct result of this declared disaster.
If you have damage or loss and qualify to pay your 2017 taxes in four equal installments: you must complete and submit the Disaster Installment Agreement and your first payment to the tax office on or before January 31, 2018. Click here to obtain Disaster Installment Agreement.
Please note you have until January 31, 2018 to submit your 1st payment of not less than one-quarter (1/4) of the total tax bill and the Disaster Installment Agreement or the payment option is void.
*A qualifying business entity has a gross receipts total of less than $5,593,604 for 2016, a threshold established by the Comptroller’s office.
