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Texas Proposition 10 (2025): S.J.R. 84
Texas constitutional amendment · voted on 2025-11-04 · Result: Passed
texasconstitutional-amendment
Official ballot language
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.
Plain summary
S.J.R. 84, 89th Legislature, Regular Session, 2025, proposes to amend Section 1-b, Article VIII, Texas Constitution, by adding Subsection (z) 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. The exemption would not apply to the remainder of the residence homestead, such as the land or any structures that are not destroyed. Subsection (z) also authorizes the legislature to prescribe the duration of the exemption and provide additional eligibility requirements for the exemption. The 89th Legislature enacted S.B. 467, Regular Session, 2025, to implement the exemption if the voters approve the constitutional amendment. S.B. 467 exempts an improvement to a residence homestead that is destroyed by fire and rendered uninhabitable for at least 30 days from ad valorem taxes for the remainder of the tax year in which the fire occurs. S.B. 467 limits the exemption to a habitable structure, so it would not apply to a garage, barn, or similar improvement.
Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61, quoted unchanged (nonpartisan). Read the source.
What a vote does
A “For” vote
Adds this amendment to the Texas Constitution: 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.
A “Against” vote
The Texas Constitution is not changed by this proposition; current provisions stay as they are.
Ballot language as certified (Texas Legislative Council analysis). A constitutional amendment takes effect only if a majority of voters approve it.
What does this mean? (plain words)
Official text
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.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61
AI explanation – may be wrong, check the official text
What This Measure Would Do
This measure would change the Texas Constitution. If it passes, the state legislature can create a temporary rule that allows people to avoid paying taxes on the value of improvements to their homes if those improvements are completely destroyed by fire.
The exemption would only apply to the part of the home that was damaged or destroyed, not to the rest of the property. For example, if a house has a garage and the garage is destroyed in a fire, the owner might be able to avoid paying taxes on the value of the garage for a certain period of time.
The state legislature would decide how long this exemption lasts and who qualifies for it.
What a 'For' Vote Means and What a 'Against' Vote Means
If you vote "For" this measure, it means that you want to add this new rule to the Texas Constitution. This would allow the state legislature to create a temporary tax exemption for people whose homes are damaged or destroyed by fire.
If you vote "Against" this measure, it means that you don't want to change the current rules in the Texas Constitution. The current provisions would stay the same, and the state legislature wouldn't be able to create a temporary tax exemption for people who lose their homes in a fire.
Words That May Be Confusing
* "Ad valorem taxation" refers to taxes based on the value of something (in this case, the value of improvements to a home).
* A "residence homestead" is a person's primary home and the land it sits on.
* An "improvement" to a home is something added to the property, like a garage or a deck.
Written by a computer model (llama3.1:8b, run on our own server) on Tue Nov 3 from the official text and nonpartisan summary only. It is not a source and takes no side. If it differs from the official text, the official text is right.
The strongest published arguments
Arguments for (supporters)
Currently, there is no process to adjust a property appraisal if there is a major change in value because the property is destroyed by a fire. This leaves the property owner liable for taxes on the full value of their property even though it is uninhabitable.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61
An unexpected, tragic loss of a home through a fire is devastating to a family. The proposed constitutional amendment provides some immediate financial relief for affected homeowners.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61
Arguments against (opponents)
No opposition to the proposed constitutional amendment was expressed during legislative consideration of the proposal.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61
Summary of comments made in committee, floor debate, or the House Research Organization analysis, as published by the Texas Legislative Council. Shown in the order published, not ranked by us.
Alternatives
Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.
Result
| For | 2,632,027 |
|---|---|
| Against | 315,875 |
| Percent for | 89.28% |
Source: Texas Secretary of State results as reported by Texas Policy Research (confirm at the SOS results site) · official canvass: Texas SOS results
Officials and money
Authors: Bettencourt · Coauthors: Hinojosa, Adam · Sponsors in the other chamber: Hefner
Texas legislators are not yet linked to official pages. Bill history and votes on Texas Legislature Online.
Money: Legislative Budget Board fiscal note No linked contracts or vendors yet.
Words on this page, explained (8)
- Ad valorem
- Latin for "according to value." An ad valorem tax is a percentage of what something is worth. Texas property taxes are ad valorem taxes: they are based on the appraised value of a home, land or business property. Florida property taxes are ad valorem taxes too.
- Appraisal
- An estimate of what property is worth. In Texas, county appraisal districts set the value that property taxes are based on.
- Constitutional amendment
- A change to a constitution. In Texas the Legislature proposes an amendment with a joint resolution passed by two-thirds of the members of each chamber. It takes effect only if a majority of the people voting on it approve it. In Florida, an amendment needs at least 60% of the votes cast on it to pass.
- Exemption
- A rule that removes certain people, property or activities from a tax or requirement.
- Homestead exemption
- A homestead is the home you own and live in as your main residence. A homestead exemption removes part of its value from property tax, so tax is charged on a smaller amount. Texas school districts must offer one; other local governments may offer more. In Florida, the Constitution currently sets a homestead exemption of up to $50,000 (the second $25,000 does not apply to school taxes).
- Joint resolution
- In Texas, the type of measure the Legislature uses to propose a constitutional amendment (marked HJR or SJR). The governor does not sign or veto it; the voters decide. In Congress a joint resolution can also be used like a bill. In Florida, a joint resolution passed by three-fifths of the members of each chamber puts a constitutional amendment on the ballot.
- Legislature
- The elected body that makes laws. In Texas it has a House of Representatives (150 members) and a Senate (31 members). In Florida it has a House of Representatives (120 members) and a Senate (40 members).
- Proposition
- The name for a measure on a Texas ballot, numbered Proposition 1, 2, and so on. A "For" vote supports the measure; an "Against" vote opposes it.
Plain meanings written from linked sources. All words.
Sources
- Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61
- Texas Legislature Online: S.J.R. 84
- Data: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 61 <https://www.tlc.texas.gov/docs/amendments/analyses25.pdf>; Texas Legislature Online bill history <https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR84>; fetched 2026-11-03T04:00:01Z
- Ballotpedia (link only)
Record st-tx-2025-prop-10 · catalog st-tx-sos-ballot-measures-2025 · updated 2026-11-02 by builder v002