State of Texas Proposition 10

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.

The 2025 Explanatory Statements for the November 4, 2025 Constitutional Amendment Election document from the Texas Secretary of State website includes the following information:

SJR 84 [Proposition 10] proposes a constitutional amendment to allow the legislature to create a temporary property tax exemption for the appraised value of an improvement to a person’s residence homestead that is completely destroyed by a fire. The proposed amendment authorizes the legislature to prescribe the duration of the exemption and to establish additional eligibility requirements for the exemption.