Bill > SJR84

This joint resolution proposes a constitutional amendment to the Texas Constitution that would allow the state legislature to create a temporary property tax exemption for homeowners whose residence improvements are completely destroyed by fire. Specifically, the amendment would add a new subsection to Article VIII, Section 1-b, enabling the legislature to design and implement a tax relief mechanism for affected homeowners. The proposed exemption would apply to the appraised value of the destroyed improvements to a residence homestead, and the legislature would have the authority to determine the duration of the exemption and establish additional eligibility requirements. The proposed amendment would be submitted to voters for approval at a statewide election on November 4, 2025, with the ballot language clearly describing the proposed tax exemption. Ad valorem taxation, mentioned in the resolution, refers to property taxes calculated based on the assessed value of the property.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR84