Transcript Highlights:

• You don't get non-economic or economic damages in the typical first party property damage case under
• And then you add non-economic damages.
• Members, Texans expect a lighter to spark a flame, not a hot house fire.
• So you're not coming up asking us to light a piece of paper on fire.
• It will be enforced by the State Fire Marshal; it's passive enforcement.

Bills: HB854, HB 1052, HB1642, HB2076, HB3042, HB3695, HB3787, HB4062, HB4092, SB213, SB493, SB896, HB5519, HB4635

Keywords: insurance, replacement cost, homeowner's policy, renter's policy, condominium insurance, property damage, claims process, telemedicine, teledentistry, telehealth, health benefit plan, insurance coverage, out-of-state services, anxiety, pain management, contraceptive devices, women's health, medical procedures, healthcare, laboratory

Bills: HB854, HB 1052, HB1642, HB2076, HB3042, HB3695, HB3787, HB4062, HB4092, SB213, SB493, SB896, HB5519, HB4635

Keywords: insurance, replacement cost, homeowner's policy, renter's policy, condominium insurance, property damage, claims process, telemedicine, teledentistry, telehealth, health benefit plan, insurance coverage, out-of-state services, anxiety, pain management, contraceptive devices, women's health, medical procedures, healthcare, laboratory

Transcript Highlights:

• And if you don't know the cost of a fire truck today...
• The cost of a fire truck, a small fire truck, is about $1.3 million, while large fire trucks, including
• Our volunteer fire departments are funded in three ways.
• Typically, there's a line item budget in accounting for a volunteer fire department.
• funds that the insurance industry helps fund to help fight fires.

Bills: HB 104, HB2054, HB3459, HB3745, HB4486, HB4488, HB4601, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, HB 2054, Texas volunteer fire department assistance fund, Rural Volunteer Fire Department Assistance Program, volunteer fire departments, wildfire mitigation, wildland fire, rural fire protection, insurer assessment, insurance premium tax, state appropriations, firefighting grants, emergency services, high-risk wildfire areas, Texas Comptroller, Texas Government Code

Transcript Highlights:

• to be serving on water boards, sewer boards, and... ...serving on water boards, sewer boards, and fire
• ... ...water boards, well in particular on fire authorities.
• It's a big problem with fire authorities.
• In my county, we have fire districts, and we have some that have only four people.
• I live 5 minutes from Big Creek Lake on Fire Tower Road. I'm a mother of two grandchildren.

Bills: HB471, HB473

Keywords: water authority, sewer management, fire protection, local governance, board of directors, local officers, water recreation, public access, water bodies, recreational use, water commissions, 1136, house, all

Bills: HB461, HB467, HB522, HB565, HB673, HB799, HB917, HB937, HB956, HB977

Keywords: building codes, construction standards, state uniform construction code, local option, municipal ordinance, parish ordinance, resilient construction, FORTIFIED Home, IBHS, Insurance Institute for Business & Home Safety, hurricane resistance, storm resilience, roof replacement, residential construction, certificate of occupancy, code enforcement, building resilience, home hardening, wind mitigation, residential roof

Bills: HF4074

Keywords: retirement, pension, public employees, MSRS, PERA, TRA, St. Paul Teachers Retirement Fund Association, police and fire, correctional employees, probation officers, telecommunicators, dispatchers, 911 operators, public safety answering point, PSAP, firefighters, volunteer firefighters, paid on-call firefighters, fire relief association, state aid

Transcript Highlights:

• definition alignment bill that fixes an inconsistent inconsistency in Texas law regarding collision damage
• this bill. because our customers and the businesses that we do business with, they ask for Collision Damage
• Waiver, which we've referred to as CDW, or Damage Waiver.
• That if a rental is returned early or the damage waiver is canceled earlier than thought.
• social media contains harmful content for young people and that it can undoubtedly cause lasting damage

Bills: HB186, HB517, HB 1093, HB 1268, HB1395, HB186

Keywords: social media, children, account verification, data privacy, parental control, property owners' association, residential watering restrictions, vegetation, fine limitations, drought, technology, innovation, economic development, grants, Texas Economic Development, business funding, HB 1395, private passenger vehicle rental, car rental, vehicle rental

Transcript Highlights:

• The International Fire Code...
• We've heard a lot of talk about fire—fire both at this facility. Incidentally, in 2013...
• this fire and helping put this fire out, and we don't have the resources to do that.
• It clarifies that fire marshal police officers may conduct fire-related police activities.
• Dallas County had a legally appointed fire marshal underneath the county fire marshal's office.

Bills: SB34, SB119, SB261, SB532, SB1035, SB1245, SB1247, SB1267, SB1442, SB1930, SB1948, SB2078, SB2112, SB2143, SB2155

Keywords: wildfire, wildfire mitigation, wildfire prevention, volunteer fire department, Texas A&M Forest Service, West Texas A&M University, prescribed burning, fuel loading, fuel reduction, firefighting equipment database, emergency communications, disaster preparedness, rural fire protection, asset hardening, natural resource management, emergency management, large wildfire risk, fire grant funding, fire suppression, Texas Legislature

Transcript Highlights:

• situations where someone is blocking the road and someone is injured or killed, or there's property damage
• They said this bill would establish an affirmative defense against a civil action for damages for personal
• injury, wrongful death, or property damage sustained while obstructing traffic on a... sustained while

Bills: HB411, HB559

Keywords: HB411, Alabama, civil practice, affirmative defense, traffic obstruction, roadway obstruction, blocking traffic, protest, demonstration, street blockade, highway, bridge, road, personal injury, wrongful death, property damage, tort liability, civil lawsuit, stay of proceedings, parallel criminal case

Transcript Highlights:

• Additionally, delays in demolition following fires or natural disasters are prolonged due to mold assessment
• issues by removing mycotoxins from the definition of mole, exempting demolition activities after a fire

Bills: HB2450, SB378, SB764, SB917, SB1254, SB1255

Keywords: elevator inspection, building safety, construction standards, health and safety code, regulatory requirements, SB 378, Texas Occupations Code, barbering, cosmetology, barber, cosmetologist, licensing, professional licensing, unauthorized practice, medical procedures, skin incision, dermis, injections, devices, consumer safety

Transcript Highlights:

• department assistance program to fire for the rural volunteer fire department assistance program to
• It passes through $22 million a year to fire departments across the state, over 1,400 fire departments
• I mean, there are just — there's not fire hydrants, and any fire in the Hill Country...
• Just — there's not fire hydrants, and any fire in the Hill Country is going to just be wild.
• The fire department is the largest volunteer fire department in the nation. There's 200 members.

Bills: SB868, SB1337, SB1371, SB1377, SB1426, SB1620, SB2064, SB2065, SJR4

Keywords: SB 868, rural volunteer fire department assistance program, volunteer fire department assistance fund, Texas Government Code, wildfire, wildland fire, high-risk wildfire area, fire suppression, rural fire departments, volunteer firefighters, emergency response, public safety, grant allocation, appropriations, disaster preparedness, tax penalties, interest calculation, overpayment, tax law, refund process

Summary: The Senate Finance Committee heard several bills focused on tax administration, transportation, emergency services, historic preservation, forensic training, pension funding, and the state’s rainy day fund. Senate Bill 1337, by Senator Creighton, would require the comptroller to assess penalty and interest only on the net tax due and allow sales and use tax overpayments to offset underpayments more automatically; it was left pending while the author, comptroller staff, and a private witness continued working on the language and fiscal note. Senate Bill 1371, by Senator Hinojosa, would address Corpus Christi transit authority operations, including emergency refueling coordination, fare-setting procedures, and board term limits; it received supportive testimony and was left pending. Senate Bill 1377, by Senator Perry, would create a grant program for rural counties to buy ambulances, with a committee substitute expanding eligible uses in some cases to equipment and setting a sunset date; numerous EMS officials, county representatives, and association witnesses testified in support, emphasizing rising ambulance costs, staffing shortages, and the need for rural emergency coverage, and the bill was left pending after testimony. Senate Bill 868, by Senator Sparks, would direct at least 10% of volunteer fire department assistance funding to high wildfire-risk areas; Texas A&M Forest Service explained the map and methodology, and the committee substitute was adopted. The committee also heard Senate Bill 1426, which would place the First Capitol State Historic Site in West Columbia under Texas Historical Commission stewardship, and Senate Bill 1620, which would create a Texas Forensic Analyst Apprenticeship Pilot Program through the Office of Court Administration to address forensic scientist shortages; both had no opposition in testimony and their committee substitutes were adopted. Senate Bill 2065 would change the Texas Emergency Services Retirement System funding structure to require an actuarially determined state contribution and address the system’s unfunded liability over 30 years; Pasadena fire department representatives testified that the pension is an important volunteer retention tool, and the bill was left pending after testimony. Senate Joint Resolution 4 would raise the Economic Stabilization Fund cap from 10% to 15% of biennial revenue deposits, with a committee substitute correcting the effective date to September 1, 2027; the committee discussed the fund’s current balance and purpose before adopting the substitute. After quorum was established, the committee voted out the measures. Senate Bill 1868, Senate Bill 1371, Senate Bill 264, Senate Joint Resolution 4, Senate Bill 1426, Senate Bill 1620, and Senate Bill 2065 were all reported favorably to the full Senate, with some bills also certified for the local and uncontested calendar. The committee substitute for Senate Bill 868 was adopted and the bill was reported favorably as well. The committee then recessed subject to the call of the chair.

Transcript Highlights:

• HB 3369 is a simple deregulation bill relative to the fire code on food trucks.
• HB 3369 addresses this issue by allowing portable fire extinguishers as an equivalent, suitable alternative
• in lieu of a mandatory automatic fire suppression system.
• I yield for questions. ...alternative in lieu of a mandatory automatic fire suppression system.
• House Bill 3081 lowers the age qualifications from 21 to 18 to become a licensed fire extinguisher tech

Bills: HB3147, HB4453, HB3369, HB3660, HB3498, HB3260, HB3081, HB3127, HB3673, HB2293, HB3545, HB3546, HB2035

Keywords: special license plates, Route 66, Oklahoma, funding, community support, health care, transparency, primary care, cost analysis, insurance, all payer claims database, spending benchmarks, HB3369, food truck, food truck fire suppression, mobile food establishment, mobile food preparation vehicle, mobile food vendor, automatic fire extinguishing system, fire suppression

Transcript Highlights:

• of a new trial on damages.
• We're talking about torts and damages.
• , and any other information the fire marshal might deem relevant.
• incidents, and any other information the fire marshal might deem relevant.
• What was really critical for us is to focus on damaged electric vehicle batteries.

Bills: S0092, S0110, S0192, S0212, S0260, S0350, S0394, S0422, S0434, S0442, S0484, S0546, S0556, S0684, S0696, S0706, S0748, S0786, S0820, S0824, S0838, S0840, S0848, S0856, S0962, S1000, S1014, S1036, S1050, S1054, S1080, S1118, S1134, S1338, S1480, S1500, S1506, S1622, S1724

Keywords: employee protections, whistleblower, retaliation, public trust, ethics complaint, Commission on Ethics, Public Employees Relations Commission, public employee, local government attorney, public officer, adverse personnel action, protected disclosure, whistleblower retaliation, state agency, independent contractor, public employment, civil service, reinstatement, back pay, front pay

Summary: The Committee on Rules met with a quorum and considered a long agenda of bills, many of them retained from the prior week. The most debated measure was CS for SB 706, which would preempt naming of major commercial service airports to the state and designate Palm Beach International Airport as the Donald J. Trump International Airport, subject to FAA approval and a trademark agreement. Amendments were offered and rejected, including proposals to prevent private financial benefit from the naming. Several senators spoke in opposition, citing concerns about naming an airport after a sitting president, lack of local input, and the trademark/licensing arrangement; supporters argued there was no cost to the airport and that the bill simply set a state naming policy. The committee reported the bill favorably after a roll call vote. The committee also reported favorably CS for SB 546 on conservation land notice requirements, CS for CS for SB 1014 on municipal utility service to properties outside city limits, CS for SB 1500 on uncontested probate proceedings, SB 962 on excluding farms from certain zoning definitions, and CS for SB 820 on problem-solving court reporting requirements. The committee then approved several bills from Senator DiCeglie and Senator Arrington. SB 840, addressing land-use regulations for local governments affected by natural disasters, was supported by local-government and environmental advocates who said it would restore local control after SB 180’s hurricane-related restrictions; the sponsor said it was intended to correct unintended consequences of last year’s law. CS for SB 856, requiring online listing platforms to show estimated ad valorem taxes on residential listings, was amended to exclude social media platforms and broaden liability protections; the sponsor and a county property appraiser described it as a consumer-transparency measure. CS for SB 110, clarifying homestead exemption treatment for long-term leases that end at death, was also reported favorably. The committee took up a controversial strike-all amendment to SB 212, which focused on public swimming pools and added residency and related restrictions for certain sex offenders and offenders on community control or probation. The amendment drew strong opposition from advocates and affected families, who argued it would worsen homelessness, impose broad geographic restrictions, and lack evidence of improving child safety; supporters said it was a targeted public-safety measure. Despite the objections, the committee reported the bill favorably. The committee also approved SB 684 on electronic signatures for total-loss vehicle and vessel titles, SB 394 on reinsurance intermediary managers, SB 434 on property tax assessment treatment for wind-hardening improvements, CS for CS for SBs 658 and 608 on water-safety requirements for rental properties with pools or nearby water, SB 748 on adding voting-rights restoration information to sentencing score sheets, and CS for SB 824 requiring school districts to inventory unimproved real property. The meeting ended while the committee was beginning SB 848 on stormwater treatment, with an amendment being introduced as the transcript cut off.

Bills: SB208, SB628, SB777, SB1042, SB2354, SB2477, SB2521, SB2523, SB2608, SB2703, SB2778, SB2835, SB2965, SB2367, SB3044

Keywords: workforce housing, capital investment fund, affordable housing, housing development, Texas housing laws, loan programs, community development, Texas housing, zero-interest loans, low-income housing, nonprofit organizations, construction, economic stability, housing affordability, capital investment, Texas housing policy, county fire code, fire marshal, local government code, interlocal agreement

Bills: SB208, SB628, SB777, SB1042, SB2354, SB2477, SB2521, SB2523, SB2608, SB2703, SB2778, SB2835, SB2965, SB2367, SB3044

Keywords: workforce housing, capital investment fund, affordable housing, housing development, Texas housing laws, loan programs, community development, Texas housing, zero-interest loans, low-income housing, nonprofit organizations, construction, economic stability, housing affordability, capital investment, Texas housing policy, county fire code, fire marshal, local government code, interlocal agreement

Transcript Highlights:

• The fire marshal's office, go ahead. Fire marshal, could you hit the button?
• The county is continuing to enforce its fire code where the ESD has adopted a fire code already.
• I'm with the Travis County Fire Marshal's Office. I serve as the fire marshal for Travis County.
• rating, travel distances, and NFPA 13 fire sprinklers are adequate in the event of a fire or emergency
• And NFPA 13 fire sprinklers are adequate in the event of a fire or emergency with only one stairway.

Bills: SB208, SB628, SB777, SB1042, SB2354, SB2477, SB2521, SB2523, SB2608, SB2703, SB2778, SB2835, SB2965, SB2367, SB3044

Keywords: workforce housing, capital investment fund, affordable housing, housing development, Texas housing laws, loan programs, community development, Texas housing, zero-interest loans, low-income housing, nonprofit organizations, construction, economic stability, housing affordability, capital investment, Texas housing policy, county fire code, fire marshal, local government code, interlocal agreement

Summary: The Senate Committee on Local Government met with a quorum and limited public testimony to two minutes per person. The committee heard Senate Bill 628 by Senator Zaffirini, which would clarify that counties may enter interlocal agreements with emergency service districts to administer and enforce county fire codes, including for multi-county ESDs in the committee substitute. Witnesses from Travis County ESD-11, the Travis County Fire Marshal’s Office, and a member of the public supported the bill as a way to reduce duplication, costs, and jurisdictional confusion. Public testimony was closed and the committee substitute was left pending. The committee then heard several housing-related bills. Senate Bill 208 by Senator West would create a Workforce Housing Capital Investment Fund to provide zero-interest loans to nonprofit builders for workforce housing; Habitat for Humanity representatives, a Brownsville nonprofit developer, and housing advocates supported it as a way to finance infrastructure and land development for affordable homes. Senate Bill 2835 by Senator Johnson would allow cities to opt into single-stair apartment buildings for small-scale, multi-story housing; supporters said the design is safe and could expand housing supply, while the Texas APA expressed qualified opposition over code-process concerns and fire-safety questions. Both bills were left pending after testimony. Additional bills heard included SB 1042 updating the Kimble County Hospital District’s enabling law; SB 1708, a committee substitute protecting familial property divisions from platting requirements; SB 2778 raising the ESD expenditure threshold requiring board approval from $2,000 to up to $50,000; SB 2608 expanding LIHTC eligibility for certain public housing projects; SB 3044 adding board representation for Marfa and Presidio on the Presidio County Underground Water Conservation District and adjusting an exemption; SB 2367 extending park board authority to Waller County; SB 2523 clarifying ETJ reduction procedures and owner opt-out rights; SB 2521 requiring death-certificate reporting to appraisal districts to help address squatting and homestead exemption issues; and SB 2477 easing office-to-residential conversions in larger cities. In each case, the bills were laid out, testimony was taken, and the measures were left pending subject to call of the chair. The committee then recessed until 15 to 30 minutes after adjournment.

Transcript Highlights:

• As little as two days ago, there was a fire in this neighborhood.
• ..house fires that we don't want our neighbors to burn.
• And I don't think it's necessarily a fire department issue because obviously the fire department's there
• And I don't think it's necessarily a fire department issue because obviously the fire department's there
• They are a fantastic, also known as the Pflugerville Fire Department.

Bills: SB208, SB628, SB777, SB1042, SB2354, SB2477, SB2521, SB2523, SB2608, SB2703, SB2778, SB2835, SB2965, SB2367, SB3044

Keywords: workforce housing, capital investment fund, affordable housing, housing development, Texas housing laws, loan programs, community development, Texas housing, zero-interest loans, low-income housing, nonprofit organizations, construction, economic stability, housing affordability, capital investment, Texas housing policy, county fire code, fire marshal, local government code, interlocal agreement

Summary: The Senate Committee on Local Government considered and voted on several bills, adopting committee substitutes on Senate Bills 1237, 1708, 1844, 1454, 2520, and 2541. In each case, the committee substitute was explained as narrowing or clarifying the filed bill, and the committee voted to report the substitute version to the full Senate, usually with a recommendation that the filed bill not pass. The committee also recommended each of those measures for the local and uncontested calendar. SB 1237 concerned property tax exemption eligibility for charitable organizations; SB 1844 addressed annexation and disannexation limits tied to city services; SB 1454 clarified housing authority tax exemptions and agreements with districts; SB 2520 dealt with a school district tax ceiling comparison; and SB 2541 reduced the unused increment period from three years to two years. The committee then heard extensive testimony on SB 2354, which would allow developers to hire qualified third-party professionals for plat review, permit review, and inspections if local governments are delayed. Supporters included affordable housing providers, builders, Pew Charitable Trusts, housing advocates, and legal groups, who said the bill would reduce permitting delays, lower costs, and help housing production. A Corpus Christi representative testified as neutral, asking for amendments to preserve city final inspection authority, document sharing, and floodplain enforcement. Urban counties opposed the bill as written, arguing it removed too much local oversight, though they acknowledged work on a committee substitute. SB 2354 was left pending. The committee also heard SB 2703, which would clarify that condominiums are not subdivisions for local platting purposes. Builders and a land use attorney supported the bill, saying it would reduce confusion and duplicative regulation; the bill was left pending. SB 777, dealing with firefighter collective bargaining and impasse procedures, drew support from Austin and Texarkana firefighter representatives and the City of Austin, who said the committee substitute reflected stakeholder agreement and preserved voter-approved local procedures; it was left pending. SB 2965, concerning annexation and emergency service district response obligations, drew support from ESD and fire association witnesses who said it would prevent service gaps after annexation, and opposition from local officials who argued it gave unelected ESD boards too much power and lacked neutral review; it was also left pending. The committee then recessed subject to call of the chair.

Transcript Highlights:

• The fire marshal's office, go ahead. Fire marshal, could you hit the button?
• code where the ESD has adopted a fire code already. ...is continuing to enforce its fire code where the
• ESD has adopted a fire code already.
• I'm with the Travis County Fire Marshal's Office. I serve as the fire marshal for Travis County.
• For fire code enforcement.

Bills: SB208, SB628, SB777, SB1042, SB2354, SB2477, SB2521, SB2523, SB2608, SB2703, SB2778, SB2835, SB2965, SB2367, SB3044

Keywords: workforce housing, capital investment fund, affordable housing, housing development, Texas housing laws, loan programs, community development, Texas housing, zero-interest loans, low-income housing, nonprofit organizations, construction, economic stability, housing affordability, capital investment, Texas housing policy, county fire code, fire marshal, local government code, interlocal agreement

Summary: The Senate Committee on Local Government met with a quorum at the start, adopted a two-minute limit for public testimony, and heard a series of housing, local government, fire code, and district-governance bills. Several measures were laid out with committee substitutes, including SB 628 on county fire code administration through interlocal agreements with emergency service districts; SB 208 creating a Workforce Housing Capital Investment Fund for zero-interest loans to nonprofit builders; SB 2835 allowing cities to opt into single-stair apartment buildings; and SB 2477 easing office-to-residential conversions in certain cities. Other bills addressed ESD spending thresholds (SB 2778), hospital district updates (SB 1042), subdivision/platting issues (SB 1708), public housing tax credit eligibility (SB 2608), groundwater district representation for Marfa and Presidio (SB 3044), park board authority in Waller County (SB 2367), ETJ removal procedures (SB 2523), and reporting death certificates to appraisal districts to help address squatting and homestead issues (SB 2521). Testimony was largely supportive on the housing bills. Supporters of SB 208, including Habitat for Humanity affiliates, a Brownsville nonprofit developer, Texans for Housing, and an educator, said the revolving fund would help nonprofit builders finance land, infrastructure, and development costs for affordable homes, especially for families earning 30% to 80% of area median income. SB 2835 drew support from architects, planners, and housing advocates who argued that single-stair buildings can be safe, more efficient, and better suited to missing-middle housing, though the Texas APA registered qualified opposition, saying the proposal bypasses the usual code-development process and may not be sufficiently studied. SB 2477 also received broad support from housing groups and policy organizations, who said office conversions could help address vacancy and housing shortages, though Corpus Christi raised a concern about fee recovery and local cost reimbursement. The committee also heard support for SB 628 from a county fire marshal and an ESD representative, who said the bill would reduce duplicate fire-code enforcement and costs. SB 2778 was backed by a Bexar County ESD fire chief, who said the current $2,000 expenditure approval threshold is outdated and slows emergency purchases and repairs. SB 2608 was supported by the El Paso housing authority, which said adding certain Section 8 projects to the at-risk LIHTC set-aside would help renovate aging subsidized housing. SB 3044 was presented as a way to give Marfa and Presidio representation on the groundwater district board while preserving permitting authority. Each bill heard public testimony was left pending subject to the call of the chair, and the committee recessed to reconvene after the Senate adjourns.

Transcript Highlights:

• Volunteer fire department funding.
• The Texas Rural Volunteer Fire Department Assistance Program provides funding to rural volunteer fire
• fire departments.
• Those little blotches are just fire perimeters.
• So, yes, if you're not aware, the city of Pasadena Fire Department is the largest volunteer fire department

Bills: SB868, SB1337, SB1371, SB1377, SB1426, SB1620, SB2064, SB2065, SJR4, SJR 4

Keywords: SB 868, rural volunteer fire department assistance program, volunteer fire department assistance fund, Texas Government Code, wildfire, wildland fire, high-risk wildfire area, fire suppression, rural fire departments, volunteer firefighters, emergency response, public safety, grant allocation, appropriations, disaster preparedness, tax penalties, interest calculation, overpayment, tax law, refund process

Transcript Highlights:

• trucks and ambulances. ...and support fire truck access is concerning.
• So I grabbed the quench tank and put out the fire, and we continued with the robot display.
• An unexpected tragic loss of a home through a fire or other casualty is devastating to a family.
• comes associated infrastructure damages.
• Now, let me tell you what the damage from Hurricane Beryl was. The power went off.

Bills: SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property