Relating to the reappraisal for ad valorem taxation purposes of certain property completely destroyed or partially damaged by an accidental fire.

SB 678 allows Texas property owners to request a reappraisal of real property (including manufactured homes used as primary residences) destroyed or at least 15% damaged by an accidental fire. Owners must submit a written request within 180 days of the fire, and property taxes for the year are adjusted by splitting the tax year into days before and after the fire using a 365-day fraction. The comptroller must develop guidelines for this process, and the law applies to fires occurring on or after January 1, 2026.