Texas Proposition 10, Property Tax Exemption for Improvements to Homestead Destroyed by Fire Amendment (2025)

Texas Proposition 10
Election date November 4, 2025
Topic Homestead tax exemptions and Property tax exemptions
Status On the ballot
Type Legislatively referred constitutional amendment	Origin State legislature

The Texas Homestead Exemption for Improvements Made to Residence Destroyed by Fire Amendment is on the ballot in Texas as a legislatively referred constitutional amendment on November 4, 2025.

A "yes" vote supports amending the state constitution to authorize the state legislature to provide a temporary homestead exemption for improvements made to residences destroyed by fire.

A "no" vote opposes amending the state constitution to authorize the state legislature to provide a temporary homestead exemption for improvements made to residences destroyed by fire.

Overview

What would Proposition 10 do?

See also: Text of measure

Proposition 10 would amend section 1-b of Article 8 of the state constitution to authorize the Texas State Legislature to provide through state law a temporary property tax exemption on the appraised value of an improvement made to a person’s residence homestead that is completely destroyed by a fire. The amendment would authorize the state legislature to provide for the length of the exemption and any additional eligibility requirements.

The state legislature passed Senate Bill 467 (SB 467), the implementing legislation for the amendment, during the 2025 legislative session. It would take effect if Proposition 10 is approved. To read more about SB 467, click here.

How do property tax exemptions on homesteads work in Texas?

See also: Property tax exemptions on homesteads in Texas

A homestead property tax exemption reduces the taxable value of a residence. State law defines residence homestead as a structure (including a mobile home) or a separately secured and occupied portion of a structure; any land the structure is on, not to exceed 20 acres; and improvements used in the residential occupancy of the structure, if the structure and the land are owned by the same person.

Who supports and opposes Proposition 10?

See also: Support and Opposition

South Texans’ Property Rights Association and Texas Policy Research endorsed Proposition 10. Texas Policy Research said, "Proposition 10 upholds individual liberty and private property rights by ensuring homeowners are not taxed on homes that no longer exist. It allows narrowly tailored, compassionate relief without mandating new programs or increasing government scope, consistent with limited government principles."

Text of measure

Ballot title

The ballot title is as follows:

“

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.

”

Constitutional changes

See also: Article 8, Texas Constitution

The measure would amend section 1-b of Article 8 of the state constitution. The following underlined text would be added:

Section 1-b

(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.

Full text

The full text is available here.

Support

Ballotpedia has not located a campaign in support of the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Supporters

Organizations

• South Texans’ Property Rights Association
• Texas Policy Research

Arguments

• Texas Policy Research: "Proposition 10 upholds individual liberty and private property rights by ensuring homeowners are not taxed on homes that no longer exist. It allows narrowly tailored, compassionate relief without mandating new programs or increasing government scope, consistent with limited government principles."

Opposition

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Texas ballot measures

Ballotpedia has not identified any committees registered to support or oppose Proposition 10. If you are aware of a committee registered to support or oppose this amendment, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Senate Bill 467 (2025)

During the 2025 legislative session, the state legislature passed Senate Bill 467 (SB 467), the implementing legislation for Proposition 10. It would take effect on January 1, 2026, if the amendment is approved.

SB 467 would authorize a temporary property tax exemption on the appraised value of an improvement made to a qualifying homestead. The homestead would need to meet the following qualifications:

• completely destroyed by a fire;
• was a habitable dwelling immediately prior to the fire; and
• is uninhabitable for at least 30 days after the date of the fire.

The exempted amount would equal the appraised value of the improvement multiplied by a ratio of the number of days remaining in the tax year after the date on which the fire occurs out of 365 days. The person would qualify for the exemption for the tax year in which the fire occurred and would be required to file an application for the exemption with their respective appraisal district no later than 180 days after the date of the fire. To determine whether the improvement qualifies under the bill, the chief appraiser would be authorized to consult with any source they decide to be appropriate, such as a county fire marshal or an insurance adjuster.

SB 467 passed in the state Senate by a vote of 31-0 and in the state House by a vote of 140-0, with 10 not voting or absent.

Property tax exemptions on homesteads in Texas

See also: Article 8, Texas Constitution

Article 8 of the Texas Constitution is labeled "Taxation and Revenue" and provides for the following property tax exemptions on residence homesteads:

• $100,000 general property tax exemption;
• $10,000 property tax exemption for persons 65 years or older or disabled persons;
• a property tax exemption equal to the disability rating of a disabled veteran or their surviving spouse;
• a total property tax exemption for the surviving spouse of certain first responders killed or fatally injured in the line of duty;
• 100% exemption on the entire appraised value increase due to a solar or wind device being installed on the property.

State law defines residence homestead as:

• a structure (including a mobile home) or a separately secured and occupied portion of a structure;
• any land the structure is on, not to exceed 20 acres; and
• improvements used in the residential occupancy of the structure, if the structure and the land are owned by the same person.

The homestead must be:

• owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
• designed or adapted for human residence;
• used as a residence; and
• occupied as the individual's principal residence by an owner, the owner's surviving spouse, or a trustor or beneficiary of the trust who qualifies for the exemption.

Property taxes in Texas

Texas does not have a state property tax. Voters repealed the constitutional authorization for a state property tax in 1982 with the approval of Proposition 1. It was approved with 72.0% of voters supporting it.

Local governments, such as school districts, cities, and counties, are authorized to levy property taxes in Texas. The rate of local taxes is applied to the taxable value after any exemptions are deducted.

In fiscal year 2023, $81.4 billion was collected in property taxes in Texas. The chart below shows the property tax revenue reported by taxing unit (e.g., school district, cities, etc.):

Path to the ballot

Amending the Texas Constitution

See also: Amending the Texas Constitution

A two-thirds (66.67%) vote is required during one legislative session for the Texas State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 100 votes in the Texas House of Representatives and 21 votes in the Texas State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

Senate Joint Resolution 84 (2025)

The following is the timeline of the constitutional amendment in the state legislature:

• April 14, 2025: Senate Joint Resolution 84 (SJR 84) was introduced.
• May 1, 2025: The Senate passed SJR 84 by a 31-0 vote.
• May 24, 2025: The House passed SJR 84 by a vote of 129-0 with 21 not voting or absent.

Partisan Direction Index = 0.0% (Bipartisan)

Democratic Support

100.0%

Republican Support

100.0%

How does this vote compare to other legislative ballot measures in 2025?
Learn more about the ballot measures PDI →

 Texas State Senate

Voted on May 1, 2025

Votes Required to Pass: 21
	Yes	No	NV
Total	31	0	0
Total %	100.0%	0.0%	0.0%
Democratic (D)	11	0	0
Republican (R)	20	0	0

Texas House of Representatives

Voted on May 24, 2025

Votes Required to Pass: 100
	Yes	No	NV
Total	129	0	21
Total %	86.0%	0.0%	14.0%
Democratic (D)	47	0	15
Republican (R)	82	0	6

How to cast a vote

See also: Voting in Texas

See below to learn more about current voter registration rules, identification requirements, and poll times in Texas.

How to vote in Texas

Poll times

In Texas, all polling places are open from 7:00 a.m. to 7:00 p.m. local time. Texas is divided between the Central and Mountain time zones. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

To register to vote in Texas, an applicant must be a United States citizen, a resident of the county in which he or she is registering, and at least 17 years and 10 months old.

The deadline to register to vote is 30 days before the election. Prospective voters can request a postage-paid voter registration form online or complete the form online and return it to the county voter registrar. Applications are also available at a variety of locations including the county voter registrar’s office, the secretary of state’s office, libraries, and high schools. Voter registration certificates are mailed to newly registered voters.

Automatic registration

Texas does not practice automatic voter registration.

Online registration

See also: Online voter registration

Texas does not permit online voter registration.

Same-day registration

Texas does not allow same-day voter registration.

Residency requirements

Prospective voters must reside in the county in which they are registering to vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Texas does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

State law requires election officials to conduct a check of registered voters' citizenship status. Section 18.068 of the Texas Election Code says the following:

“	The secretary of state shall quarterly compare the information received under Section 16.001 of this code and Section 62.113, Government Code, to the statewide computerized voter registration list. If the secretary determines that a voter on the registration list is deceased or has been excused or disqualified from jury service because the voter is not a citizen, the secretary shall send notice of the determination to the voter registrar of the counties considered appropriate by the secretary.	”
—Section 18.068, Texas Election Code

In January 2019, the Texas secretary of state’s office announced that it would be providing local election officials with a list of registered voters who obtained driver’s licenses or IDs with documentation such as work visas or green cards. Counties would then be able to require voters on the list to provide proof of citizenship within 30 days. The review was halted by a federal judge in February 2019, and Secretary of State David Whitley rescinded the advisory in April. A news release from Whitley’s office stated that “... going forward, the Texas Secretary of State's office will send to county voter registrars only the matching records of individuals who registered to vote before identifying themselves as non-U.S. citizens to DPS when applying for a driver's license or personal identification card. This will ensure that naturalized U.S. citizens who lawfully registered to vote are not impacted by this voter registration list maintenance process.”

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Texas Secretary of State’s office allows residents to check their voter registration status online by visiting this website.

Voter ID requirements

Texas requires voters to present photo identification while voting.

The following list of accepted ID was current as of February 2023. Click here for the Texas Secretary of State's page on accepted ID to ensure you have the most current information.

• Texas driver’s license issued by the Texas Department of Public Safety (DPS)
• Texas Election Identification Certificate issued by DPS
• Texas Personal Identification Card issued by DPS
• Texas handgun license issued by DPS
• United States Military Identification Card containing the person’s photograph
• United States Citizenship Certificate containing the person’s photograph
• United States passport (book or card)

Identification provided by voters aged 18-69 may be expired for no more than four years before the election date. Voters aged 70 and older can use an expired ID card regardless of how long ago the ID expired.

Voters who are unable to provide one of the ID options listed above can sign a Reasonable Impediment Declaration and provide one of the following supporting documents:

• Copy or original of a government document that shows the voter’s name and an address, including the voter’s voter registration certificate
• Copy of or original current utility bill
• Copy of or original bank statement
• Copy of or original government check
• Copy of or original paycheck
• Copy of or original of (a) a certified domestic (from a U.S. state or territory) birth certificate or (b) a document confirming birth admissible in a court of law which establishes the voter’s identity (which may include a foreign birth document)

The following voters are exempt from showing photo ID:

• Voters with a disability
  • Voters with a disability "may apply with the county voter registrar for a permanent exemption to presenting an acceptable photo identification or following the Reasonable Impediment Declaration procedure in the county."
• Voters who have a religious objection to being photographed

Voters who do not have a photo ID can obtain a Texas Election Identification Certificate (EIC) at any Texas driver’s license office during regular business hours. Voters can also obtain an Election Identification Certificate from a mobile station. Locations are listed here.

See also

2025 ballot measures

View other measures certified for the 2025 ballot across the U.S. and in Texas.

• 2025 ballot measures
• Texas 2025 ballot measures
• Texas elections, 2025

Texas ballot measures

Explore Texas's ballot measure history, including constitutional amendments.

• List of Texas ballot measures
• Texas Historical Ballot Measures Factbook
• Homestead tax exemptions ballot measures
• Texas State Legislature

Legislative process

Understand how measures are placed on the ballot and the rules that apply.

• Legislatively referred constitutional amendment
• Texas Constitution
• Amending state constitutions

External links

• Text of HJR 84

Footnotes

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