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.

Added a new temporary tax exemption for improvements to residence homesteads that are completely destroyed by fire, allowing owners to reduce their property tax bill for the tax year the fire occurs.

Added a specific definition for 'residence homestead' referencing existing Tax Code Section 11.13 to clarify eligibility.

Changed the requirement from a general reappraisal request to a specific application process for the fire exemption, with a 180-day deadline to apply after the fire occurs.

Added a requirement for the comptroller to develop guidelines by September 1, 2026, for determining what constitutes 'completely destroyed by fire' and for calculating the exemption amount.

Added authority for the chief appraiser to rely on information from fire marshals or insurance adjusters to determine if an improvement was completely destroyed by fire.

Changed the effective date from immediate to January 1, 2026, contingent on voter approval of a constitutional amendment authorizing such temporary tax exemptions.