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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of a portion of |
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the appraised value of a property that is the primary residence of |
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an adult who has an intellectual or developmental disability and is |
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related to the owner of the property within a certain degree by |
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consanguinity. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.36 to read as follows: |
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Sec. 11.36. RESIDENCE OF ADULT WITH INTELLECTUAL OR |
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DEVELOPMENTAL DISABILITY. (a) In this section: |
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(1) "Developmental disability" has the meaning |
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assigned by Section 112.042, Human Resources Code. |
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(2) "Intellectual disability" has the meaning |
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assigned by Section 591.003, Health and Safety Code. |
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(b) A person is entitled to an exemption from taxation of a |
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portion equal to the amount of the exemption prescribed by Section |
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11.13(b) of the appraised value of the real property the person owns |
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that: |
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(1) is the primary residence of an adult who has an |
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intellectual or developmental disability and is related to the |
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owner of the property within the third degree by consanguinity; and |
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(2) is not used for the production of income. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
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11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
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11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, [or] 11.35, or |
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11.36, once allowed, need not be claimed in subsequent years, and |
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except as otherwise provided by Subsection (e), the exemption |
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applies to the property until it changes ownership or the person's |
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qualification for the exemption changes. However, except as |
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provided by Subsection (r), the chief appraiser may require a |
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person allowed one of the exemptions in a prior year to file a new |
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application to confirm the person's current qualification for the |
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exemption by delivering a written notice that a new application is |
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required, accompanied by an appropriate application form, to the |
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person previously allowed the exemption. If the person previously |
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allowed the exemption is 65 years of age or older, the chief |
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appraiser may not cancel the exemption due to the person's failure |
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to file the new application unless the chief appraiser complies |
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with the requirements of Subsection (q), if applicable. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 4. This Act takes effect January 1, 2024, but only |
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if the constitutional amendment proposed by the 88th Legislature, |
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Regular Session, 2023, authorizing the legislature to provide for |
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an exemption from ad valorem taxation of a portion of the market |
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value of a property that is the primary residence of an adult who |
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has an intellectual or developmental disability and is related to |
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the owner of the property within a certain degree by consanguinity |
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is approved by the voters. If that amendment is not approved by the |
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voters, this Act has no effect. |