83R7138 CJC-D
 
  By: Turner of Tarrant H.B. No. 2901
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a credit against ad valorem taxes imposed on certain
  real property used to provide housing to certain persons with
  disabilities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 31, Tax Code, is amended by adding
  Section 31.039 to read as follows:
         Sec. 31.039.  TAX CREDIT FOR CERTAIN PROPERTY USED TO
  PROVIDE HOUSING TO PERSONS WITH DISABILITIES. (a) In this section:
               (1)  "Group home" means a facility that:
                     (A)  furnishes food, shelter, and treatment or
  services to four or more persons unrelated to the owner of the
  facility;
                     (B)  is primarily for the diagnosis, treatment, or
  rehabilitation of persons with mental retardation or related
  conditions; and
                     (C)  provides in a protected setting continuous
  evaluation, planning, 24-hour supervision, coordination, and
  integration of health or rehabilitative services to help each
  resident function at the resident's greatest ability.
               (2)  "Intermediate care facility for persons with
  developmental, physical, or intellectual disabilities" means a
  facility described by Chapter 252, Health and Safety Code.
               (3)  "Section 1915(c) waiver program" has the meaning
  assigned by Section 531.001, Government Code.
         (b)  An owner of real property is entitled to a credit
  against the taxes imposed in a tax year on the property by each
  taxing unit that taxes the property if the property is used as:
               (1)  a group home operating under a Section 1915(c)
  waiver program; or
               (2)  an intermediate care facility for persons with
  developmental, physical, or intellectual disabilities if at least
  95 percent of the residents of the facility are recipients of
  medical assistance under Chapter 32, Human Resources Code.
         (c)  The amount of the credit to which a property owner is
  entitled under this section against the taxes imposed on the
  property in a tax year by a taxing unit is computed by:
               (1)  dividing the amount of taxes imposed on the
  property by the taxing unit by the total amount of taxes imposed on
  the property by all of the taxing units that tax the property; and
               (2)  multiplying the amount determined under
  Subdivision (1) by an amount equal to the costs incurred by the
  property owner in maintaining, operating, and making improvements
  to the property during the preceding 12-month period.
         (d)  If the amount of the credit to which a property owner is
  entitled under this section in any tax year exceeds the amount of
  tax imposed on the property in that tax year, the excess amount may
  be carried forward and credited against the taxes imposed in a
  subsequent tax year so long as the property continues to be used as
  a group home described by Subsection (b).
         (e)  A property owner must file an application with the chief
  appraiser of the appraisal district in which the property is
  located each year to receive a credit under this section. The
  application must include an affidavit stating the costs incurred by
  the property owner in maintaining, operating, or making
  improvements to the property during the preceding 12-month period
  and include any relevant information or documentation required by
  the application form.
         (f)  The chief appraiser shall forward a copy of the
  application to each taxing unit described by Subsection (b). The
  assessors for the taxing units shall consult with one another as
  necessary to compute the amount of the credit to be granted by each
  taxing unit.
         (g)  The comptroller shall adopt rules for the
  administration of this section, including rules prescribing the
  form of an application for a credit and specifying the 12-month
  period for which the costs are used to calculate the credit.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2014, but only
  if the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, authorizing the legislature to provide for a
  credit against ad valorem taxes imposed on qualifying real property
  used to provide housing to persons with disabilities is approved by
  the voters. If that amendment is not approved by the voters, this
  Act has no effect.