WeVote
Log In

Bill

Bill

SJR 84

Proposing a constitutional amendment to authorize the legislature to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.

89th Legislature (2025) Introduced by Paul Bettencourt and 2 co-sponsors

Constitutional amendment authorizes Texas legislature to temporarily exempt fire-destroyed home reconstructions from ad valorem taxation.

Filed with the Secretary of State
#disasterpreparedness&relief(i0211) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
0
WeVote Research Nonpartisan
Bill Summary · SJR 84

Legislative bill overview

SJR 84 proposes a constitutional amendment that would allow the Texas legislature to temporarily exempt homeowners from ad valorem (property) taxes on the reconstructed value of their home if it is completely destroyed by fire. This requires voter approval in a statewide referendum to take effect.

Why is this important

Homeowners who lose residences to fire often face significant financial hardship, and this amendment would provide tax relief during reconstruction by preventing sudden tax increases based on new improvements. The measure recognizes that fire victims already bear substantial losses and acknowledges the practical challenge that rebuilding costs can spike property tax assessments before residents can even move back in.

Potential points of contention

  • Local revenue impact: Cities and school districts rely on property tax revenue; exemptions reduce funding for public services, though the amendment only authorizes the legislature to act, leaving implementation decisions undecided
  • Scope definition: The amendment requires homes to be "completely destroyed," creating potential boundary disputes about whether partial destruction or recovery scenarios qualify
  • Duration ambiguity: The amendment permits "temporary" exemptions but doesn't specify maximum timeframes, leaving critical details to future legislative action and potentially creating uncertainty for tax planning

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.