89R23082 RDS-D
By: Bettencourt S.J.R. No. 84
A JOINT RESOLUTION
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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (z) to read as follows:
(z) The legislature by general law may 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. The legislature by general law may
prescribe the duration of the exemption and may provide additional
eligibility requirements for the exemption.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The 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."