| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R23082 RDS-D | |
| 2 | 2 | By: Bettencourt S.J.R. No. 84 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A JOINT RESOLUTION | |
| 8 | 8 | proposing a constitutional amendment to authorize the legislature | |
| 9 | 9 | to provide for a temporary exemption from ad valorem taxation of the | |
| 10 | 10 | appraised value of an improvement to a residence homestead that is | |
| 11 | 11 | completely destroyed by a fire. | |
| 12 | 12 | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 13 | 13 | SECTION 1. Section 1-b, Article VIII, Texas Constitution, | |
| 14 | 14 | is amended by adding Subsection (z) to read as follows: | |
| 15 | 15 | (z) The legislature by general law may provide for a | |
| 16 | 16 | temporary exemption from ad valorem taxation of the appraised value | |
| 17 | 17 | of an improvement to a person's residence homestead that is | |
| 18 | 18 | completely destroyed by a fire. The legislature by general law may | |
| 19 | 19 | prescribe the duration of the exemption and may provide additional | |
| 20 | 20 | eligibility requirements for the exemption. | |
| 21 | 21 | SECTION 2. This proposed constitutional amendment shall be | |
| 22 | 22 | submitted to the voters at an election to be held November 4, 2025. | |
| 23 | 23 | The ballot shall be printed to permit voting for or against the | |
| 24 | 24 | proposition: "The constitutional amendment to authorize the | |
| 25 | 25 | legislature to provide for a temporary exemption from ad valorem | |
| 26 | 26 | taxation of the appraised value of an improvement to a residence | |
| 27 | 27 | homestead that is completely destroyed by a fire." |