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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting from ad valorem taxation certain real |
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property used to provide housing to certain persons with |
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disabilities. |
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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. REAL PROPERTY USED TO PROVIDE HOUSING TO |
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CERTAIN DISABLED PERSONS. (a) In this section: |
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(1) "Group home" means a home or an establishment |
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that: |
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(A) furnishes food, shelter, and treatment or |
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services to four or more persons unrelated to the owner; |
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(B) is primarily for the diagnosis, treatment, or |
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rehabilitation of persons with mental retardation or related |
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conditions; and |
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(C) provides in a protected setting continuous |
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evaluation, planning, 24-hour supervision, coordination, and |
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integration of health or rehabilitative services to help each |
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resident function at the resident's greatest ability. |
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(2) "Intermediate care facility for persons with |
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mental retardation" means a home or establishment described by |
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Chapter 252, Health and Safety Code. |
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(3) "Section 1915(c) waiver program" has the meaning |
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assigned by Section 531.001, Government Code. |
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(b) A person is entitled to an exemption from taxation of |
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real property that the person owns and that is used: |
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(1) as a group home operating under a Section 1915(c) |
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waiver program; or |
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(2) as an intermediate care facility for persons with |
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mental retardation if at least 95 percent of the residents of the |
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facility are recipients of medical assistance under Chapter 32, |
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Human Resources Code. |
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SECTION 2. Section 11.36, Tax Code, as added by this Act, |
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applies only to an ad valorem tax year that begins on or after |
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January 1, 2012. |
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SECTION 3. This Act takes effect January 1, 2012, but only |
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if the constitutional amendment proposed by the 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to exempt from |
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ad valorem taxation real property used to provide housing to |
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persons with disabilities is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |