BILL ANALYSIS |
C.S.H.B. 1328 |
By: Turner, Chris |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Interested parties observe that the residential needs of many Texans with intellectual and developmental disabilities are served by various private providers in lieu of more costly state-supported living centers. These individuals typically are served either in an intermediate care facility for individuals with intellectual disabilities (ICF/IID) or through the state Medicaid waiver program commonly referred to as the Home and Community-Based Services (HCS) program. Funds used to support the daily living arrangements of individuals served under these programs are derived from state Medicaid funds and federal matching funds. There are concerns regarding the expectation that the private provider of the HCS Medicaid service pay property taxes on the residence because it results in local property taxes being paid with state Medicaid funds. C.S.H.B. 1328 seeks to stop the cycle of paying property taxes with state Medicaid funds on homes that provide residential housing for those with developmental or intellectual disabilities.
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CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
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RULEMAKING AUTHORITY
It is the committee's opinion that rulemaking authority is expressly granted to the comptroller of public accounts in SECTION 1 of this bill.
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ANALYSIS
C.S.H.B. 1328 amends the Tax Code to entitle a person to a property tax exemption for a portion, expressed as a dollar amount, of the appraised value of real property that the person owns and that is used as a group home operating under a federally funded Medicaid waiver program authorized under federal law or an intermediate care facility for persons with developmental, physical, or intellectual disabilities if at least 95 percent of the residents of the facility are Medicaid recipients. The bill establishes that the amount of the exemption is 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.
C.S.H.B. 1328 requires an application for the exemption to include an affidavit stating the costs incurred by the property owner in maintaining, operating, and making improvements to the property during the preceding 12-month period and any relevant information or documentation required by the application form. The bill requires the comptroller of public accounts to adopt rules for the administration of the bill's provisions, including rules prescribing the form of an application for the exemption and specifying the 12-month period for which the costs are used to determine the amount of the exemption.
C.S.H.B. 1328 applies only to a property tax year that begins on or after January 1, 2016.
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EFFECTIVE DATE
January 1, 2016, if the constitutional amendment authorizing the legislature to exempt from property taxation a qualifying portion of the assessed value of certain real property used to provide housing to certain persons with disabilities is approved by the voters.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.B. 1328 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.
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