SJR 84 – Temporary property tax fire exemption

SB 84 offers a narrowly tailored constitutional amendment to protect homeowners from being hit with property taxes on structures that no longer exist due to fire damage. It empowers the Legislature to determine the specific rules and time limits for such tax relief. This measure avoids creating any permanent or automatic exemptions, ensuring that relief is temporary and conditional. It provides homeowners with breathing room during recovery, and strikes a reasonable balance between property rights and fiscal responsibility.