BILL ANALYSIS Senate Research Center S.J.R. 84 89R23082 RDS-D By: Bettencourt Local Government 4/14/2025 As Filed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT S.J.R. 84 proposes a constitutional amendment to authorize the legislature to provide a temporary property tax exemption for a homestead property damaged by fire. S.J.R. 84 is the constitutional amendment for S.B. 467. S.J.R. 84 proposes 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. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 1-b, Article VIII, Texas Constitution, by adding Subsection (z), as follows: (z) Authorizes the legislature by general law to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a person's residence homestead that is completely destroyed by a fire. Authorizes the legislature by general law to prescribe the duration of the exemption and provide additional eligibility requirements for the exemption. SECTION 2. Requires that the proposed constitutional amendment be submitted to the voters at an election to be held November 4, 2025. Sets forth the required language of the ballot.
BILL ANALYSIS
Senate Research Center S.J.R. 84
89R23082 RDS-D By: Bettencourt
Local Government
4/14/2025
As Filed
Senate Research Center
S.J.R. 84
89R23082 RDS-D
By: Bettencourt
Local Government
4/14/2025
As Filed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
S.J.R. 84 proposes a constitutional amendment to authorize the legislature to provide a temporary property tax exemption for a homestead property damaged by fire.
S.J.R. 84 is the constitutional amendment for S.B. 467.
S.J.R. 84 proposes 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.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 1-b, Article VIII, Texas Constitution, by adding Subsection (z), as follows:
(z) Authorizes the legislature by general law to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a person's residence homestead that is completely destroyed by a fire. Authorizes the legislature by general law to prescribe the duration of the exemption and provide additional eligibility requirements for the exemption.
SECTION 2. Requires that the proposed constitutional amendment be submitted to the voters at an election to be held November 4, 2025. Sets forth the required language of the ballot.