SB467 Fire Homestead Property Tax Exemption
Summary
Texas enacted SB467, creating a temporary property tax exemption for residence homesteads that are completely destroyed by fire. The bill exempts the appraised value of improvements to a residence homestead from ad valorem taxation when the property is wholly destroyed. The legislation was signed by the Governor and took effect June 20, 2025.
“Relating to 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.”
County appraisal districts should prepare to administer the new fire destruction exemption and update their exemption application processes accordingly. Tax professionals advising residential property owners should confirm whether their clients' fire losses meet the 'completely destroyed' threshold specified in the bill.
What changed
SB467 establishes a new property tax exemption under Texas tax law for homeowners whose residence homesteads are completely destroyed by fire. The exemption applies to the appraised value of improvements to the homestead and provides temporary tax relief during the recovery period.
County appraisal districts and the Comptroller of Public Accounts will need to implement procedures to process exemption applications for qualifying fire-destroyed properties. Homeowners who experience complete fire loss of their primary residence should contact their local appraisal district to determine eligibility and apply for the exemption.
Archived snapshot
Apr 22, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Texas / SB467 Effective Date SB467 Senate Bill Effective Date 2025-06-20
Relating to 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.
Bill Details
State Texas
Session 89th Legislature Regular Session
Chamber Senate
Official Source capitol.texas.gov/BillLookup/History.aspx?...
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Sponsors
Angela Paxton (Sen - R) Judith Zaffirini (Sen - D) Cesar Blanco (Sen - D) Cole Hefner (Rep - R)
Action History
2025-06-20 See remarks for effective date 2025-06-20 Signed by the Governor 2025-06-01 Sent to the Governor 2025-06-01 H Signed in the House 2025-05-31 S Signed in the Senate 2025-05-31 H Senate concurs in House amendment(s)-reported 2025-05-30 S Reported enrolled 2025-05-30 S Record vote 2025-05-30 S Senate concurs in House amendment(s) 2025-05-30 S Read 2025-05-30 S House amendment(s) laid before the Senate 2025-05-27 S House passage as amended reported 2025-05-27 H Statement(s) of vote recorded in Journal 2025-05-27 H Record vote RV#3658 2025-05-27 H Passed 2025-05-27 H Read 3rd time 2025-05-27 H Statement(s) of vote recorded in Journal 2025-05-27 H Record vote RV#3618 2025-05-27 H Passed to 3rd reading 2025-05-27 H Read 2nd time 2025-05-24 H Placed on General State Calendar 2025-05-22 H Considered in Calendars 2025-05-20 H Committee report sent to Calendars 2025-05-19 H Committee report distributed 2025-05-19 H Comte report filed with Committee Coordinator 2025-05-14 H Reported favorably as substituted 2025-05-14 H Committee substitute considered in committee 2025-05-14 H Considered in formal meeting 2025-05-12 H Left pending in committee 2025-05-12 H Testimony taken/registration(s) recorded in committee 2025-05-12 H Committee substitute considered in committee 2025-05-12 H Considered in public hearing 2025-05-12 H Scheduled for public hearing on . . . 2025-04-30 H Referred to Ways & Means 2025-04-30 H Read first time 2025-04-29 H Received from the Senate 2025-04-29 S Reported engrossed 2025-04-29 S Record vote 2025-04-29 S Passed 2025-04-29 S Read 3rd time 2025-04-29 S Record vote 2025-04-29 S Three day rule suspended 2025-04-29 S Vote recorded in Journal 2025-04-29 S Read 2nd time & passed to engrossment 2025-04-29 S Rules suspended-Regular order of business 2025-04-29 S Co-author authorized 2025-04-24 S Placed on intent calendar 2025-04-22 S Committee report printed and distributed 2025-04-22 S Reported favorably as substituted 2025-04-16 S Vote taken in committee 2025-04-16 S Considered in public hearing 2025-04-14 S Left pending in committee 2025-04-14 S Considered in public hearing 2025-04-14 S Scheduled for public hearing on . . . 2025-02-03 S Referred to Local Government 2025-02-03 S Read first time 2024-11-22 S Filed 2024-11-22 S Received by the Secretary of the Senate
Votes
2025-04-29 Three day rule suspended Yea: 31 Nay: 0 2025-04-29 Read 3rd time Yea: 31 Nay: 0 2025-05-27 Read 2nd time RV#3618 Yea: 144 Nay: 0 2025-05-27 Read 3rd time RV#3658 Yea: 140 Nay: 0 2025-05-30 Senate concurs in House amendment(s) Yea: 31 Nay: 0
Committee Referrals
2025-02-03 S Local Government 2025-04-30 H Ways & Means
Bill Text Versions
2024-11-22 Introduced 2025-04-22 Comm Sub 2025-04-29 Engrossed 2025-05-19 Comm Sub 2025-05-31 Enrolled
Subjects
Disaster Preparedness & Relief Property Interests Property Interests--Homestead Taxation Taxation--Property-Appraisals & Appraisal Districts Taxation--Property-Exemptions COMPTROLLER OF PUBLIC ACCOUNTS Legislative data powered by LegiScan (CC BY 4.0)
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