Property Tax: contact the Comptroller’s Property Tax Division toll free at (800) 252-9121, or in Austin at (512) 305-9999.
General Tax Questions: contact the Comptroller’s Tax Assistance Division toll free at (800) 252-5555.
Or, talk directly to a local government regional contact designated for your area.
Disaster Relief Tax Programs
Sales Tax
The Governor of Texas or the President of the United States must declare an area a disaster. Taxpayers may claim an exemption on separately-stated charges for labor to repair or restore tangible or non-residential real property damaged within a disaster area. No time limit is required for claiming an exemption from tax on labor charges for repairs for damage caused by a declared disaster. Taxpayers may claim an exemption on labor charges for arborist services, such as cutting down or cutting up a damaged or dead tree in a declared disaster area. Purchases made with FEMA debit cards or FEMA vouchers are exempt from Texas sales and use tax. Purchases made with Red Cross debit cards or Red Cross vouchers are exempt from Texas sales and use tax. Purchases made with a Salvation Army voucher are exempt from Texas sales and use tax.
Hotel Occupancy Tax
Guests who occupy a hotel room for 30 or more consecutive days are considered permanent residents and are exempt from the hotel tax.
Property Taxes
Residential property owners located in disaster areas may pay local property taxes in installments: four payments, with the first quarter due by January 31, then before April 1, June 1 and August 1. No penalty and interest are assessed on the installments. Collectors for local taxing units may, at their discretion, enter into installment agreements payment of delinquent property taxes and may decide to do so for owners of property located in disaster areas.
For additional information regarding property tax options, contact the Comptroller’s Property Tax Division toll free at (800) 252-9121, or in Austin at (512) 305-9999.
All Taxes
Businesses affected by a declared disaster may, upon request, be granted an extension of 90 days to file tax returns. Extension requests due to disasters are handled on a case-by-case basis.
View frequently asked disaster relief questions. For additional information on general tax-related issues, contact the Comptroller’s Tax Assistance Division toll free at (800) 252-5555.