BILL ANALYSIS |
C.S.H.B. 850 |
By: Turner |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Interested parties suggest that Medicaid home and community-based service providers should pay less property tax because of the public services they provide and because they are already at least partially funded with public money. C.S.H.B. 850 seeks to exempt from property taxation a portion of the appraised value of certain real property used to provide housing to certain individuals with an intellectual disability.
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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. 850 amends the Tax Code to entitle a person to a 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 Medicaid home and community-based services waiver or an intermediate care facility for individuals with an intellectual disability if at least 95 percent of such a facility's residents are Medicaid recipients in an amount equal to the costs to maintain, operate, and make improvements to the property during the preceding 12-month period. The bill requires an application for such an 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 to include 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 application form and specifying the 12-month period for which the costs are used to determine the amount of the exemption. The bill applies only to a property tax year that begins on or after January 1, 2020.
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EFFECTIVE DATE
January 1, 2018, if the constitutional amendment authorizing the legislature to exempt from property taxation a portion of the market value of certain real property used to provide housing to certain individuals with an intellectual disability or related conditions is approved by the voters.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.B. 850 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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