S.J.R. No. 84 is a proposed constitutional amendment that seeks to allow the Texas legislature to create a temporary exemption from ad valorem taxation for the appraised value of improvements to a residence homestead that has been completely destroyed by fire. The amendment would enable the legislature to define the duration of this exemption and establish additional eligibility criteria as needed.

If approved, this amendment will be presented to voters in an election scheduled for November 4, 2025. The ballot will include a proposition allowing voters to express their support or opposition to the amendment, which aims to provide financial relief to homeowners who have suffered the loss of their property due to fire. The resolution has already received unanimous support in both the Texas Senate and House.