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.

SJR 84 proposes a constitutional amendment to allow the Texas legislature to create a temporary property tax exemption for homeowners whose residence improvements (like additions or renovations) are completely destroyed by fire. If approved by voters in November 2025, this amendment would authorize future laws to exempt the appraised value of those destroyed improvements from annual property taxes for a specified period. The exemption duration and eligibility rules would be determined by the legislature through separate bills. This directly affects homeowners in Texas who suffer fire damage to their home improvements, providing potential tax relief during rebuilding.