“Some West residents may end up paying taxes this year on homes that no longer exist. Residents whose homes were damaged or destroyed in the April 17 West Fertilizer Co. explosion have until the end of May to protest the appraisals on which property taxes are based. But under state law, appraisal values are supposed to reflect the value of the property on Jan. 1 of the tax year. Section 23.03 of the Texas Property Tax Code allows local governments to authorize reappraisals after natural disasters, but the fertilizer plant explosion wouldn’t qualify.”
