This amendment gives lawmakers the ability to provide homeowners with a temporary property tax exemption on the appraised value of their homestead if it is destroyed by fire.
Recommended vote: Against
In Texas, the market value of a property is assessed on Jan. 1. If a kitchen fire breaks out a week later and the home burns down, its assessed value does not change on the tax roll until the next year’s valuation. This proposition would give legislators authority to grant a temporary tax exemption on the value of a homeowner’s primary residence if it is destroyed by fire.
The state already allows temporary tax exemptions on the appraised value of properties damaged by disasters in a governor-declared disaster area. This new proposition is extremely narrow, targeting only individual homeowners who have suffered a loss from a particular cause. While we sympathize with the frustration of paying taxes on an uninhabitable property, in general, the state should avoid tailoring special tax treatment to very small, specific groups.
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