Prop. #3 Tax Relief for Disaster Areas

Prop. #3 Tax Relief for Disaster Areas

Proposition #3 Tax Relief for Disaster areas.

Proposition 3 (HJR 34) “The constitutional amendment authorizing the legislature to provide for a temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.”


Proposition 3 would allow the Texas Legislature to give a temporary property tax exemption in a governor-declared disaster area. The exemption would be 15%, 30%, 60%, or 100%, depending on the amount of property damage. The local government would choose whether or not to adopt the temporary exemption and would determine how long the exemption would last. 

Arguments For

  • In the event of environmental disasters, a tax exemption would bring quicker and easier relief to those affected.  
  • Proposition 3 would be easier and more affordable for the local government than the current property reassessment process, which is both lengthy and expensive.

Arguments Against

  • Since Proposition 3 relies on the local government to decide whether or not to adopt the tax exemption, it does not guarantee it will help as many people as intended. Any such relief should be mandatory.
  • Though there would now be predetermined damage categories, the property may still have to undergo an extensive reappraisal process.

For more information: House Research Organization HJR 34