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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 the total |
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appraised value of the residence homestead of an unpaid caregiver |
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of an individual who is eligible to receive long-term services and |
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supports under the Medicaid program while the individual is on a |
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waiting list for the services and supports. |
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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 11.136 to read as follows: |
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Sec. 11.136. RESIDENCE HOMESTEAD OF UNPAID CAREGIVER. (a) |
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In this section: |
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(1) "Qualifying caregiver" means a person who: |
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(A) is the parent, grandparent, or other legal |
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guardian of a qualifying individual; and |
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(B) provides care to the qualifying individual |
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without cost to the individual. |
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(2) "Qualifying individual" means a person who: |
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(A) is eligible to receive long-term services and |
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supports under the Medicaid program; and |
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(B) resides with a qualifying caregiver. |
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(3) "Residence homestead" has the meaning assigned by |
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Section 11.13. |
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(4) "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 qualifying caregiver is entitled to an exemption from |
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taxation of the total appraised value of the qualifying caregiver's |
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residence homestead for the period prescribed by Subsection (c). |
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(c) A qualifying caregiver is eligible to receive an |
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exemption under this section only for the period during which the |
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qualifying individual for whom the qualifying caregiver provides |
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care is on an interest list for long-term services and supports |
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under the Medicaid program, including services and supports |
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provided under a Section 1915(c) waiver program, the STAR Kids |
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managed care program, or the STAR+PLUS home and community-based |
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services and supports program. |
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SECTION 2. Section 11.42(e), Tax Code, is amended to read as |
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follows: |
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(e) A person who qualifies for an exemption under Section |
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11.131, 11.136, or 11.35 after January 1 of a tax year may receive |
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the exemption for the applicable portion of that tax year |
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immediately on qualification for the exemption. |
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SECTION 3. 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, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183, |
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11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), |
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11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or |
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11.35, 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 4. Section 26.10(c), Tax Code, is amended to read as |
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follows: |
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(c) If the appraisal roll shows that a residence homestead |
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exemption under Section 11.131 or 11.136 applicable to a property |
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on January 1 of a year terminated during the year, the tax due |
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against the residence homestead is calculated by multiplying the |
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amount of the taxes that otherwise would be imposed on the residence |
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homestead for the entire year had the individual not qualified for |
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the residence homestead exemption [under Section 11.131] during the |
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year by a fraction, the denominator of which is 365 and the |
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numerator of which is the number of days that elapsed after the date |
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the exemption terminated. |
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SECTION 5. Section 26.1125, Tax Code, is amended to read as |
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follows: |
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Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD |
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OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR UNPAID CAREGIVER. (a) |
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If a person qualifies for an exemption under Section 11.131 or |
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11.136 after the beginning of a tax year, the amount of the taxes on |
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the residence homestead of the person for the tax year is calculated |
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by multiplying the amount of the taxes that otherwise would be |
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imposed on the residence homestead for the entire year had the |
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person not qualified for the applicable exemption [under Section |
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11.131] by a fraction, the denominator of which is 365 and the |
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numerator of which is the number of days that elapsed before the |
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date the person qualified for the applicable exemption [under |
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Section 11.131]. |
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(b) If a person qualifies for an exemption under Section |
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11.131 or 11.136 with respect to the property after the amount of |
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the tax due on the property is calculated and the effect of the |
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qualification is to reduce the amount of the tax due on the |
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property, the assessor for each taxing unit shall recalculate the |
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amount of the tax due on the property and correct the tax roll. If |
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the tax bill has been mailed and the tax on the property has not been |
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paid, the assessor shall mail a corrected tax bill to the person in |
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whose name the property is listed on the tax roll or to the person's |
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authorized agent. If the tax on the property has been paid, the tax |
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collector for the taxing unit shall refund to the person who was the |
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owner of the property on the date the tax was paid the amount by |
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which the payment exceeded the tax due. |
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SECTION 6. Section 403.302(d-1), Government Code, is |
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amended to read as follows: |
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(d-1) For purposes of Subsection (d), a residence homestead |
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that receives an exemption under Section 11.131, 11.133, [or] |
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11.134, or 11.136, Tax Code, in the year that is the subject of the |
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study is not considered to be taxable property. |
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SECTION 7. Section 11.136, Tax Code, as added by this Act, |
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applies only to ad valorem taxes imposed for a tax year beginning on |
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or after the effective date of this Act. |
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SECTION 8. 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 exempt from |
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ad valorem taxation the total assessed value of the residence |
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homestead of an unpaid caregiver of an individual who is eligible to |
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receive long-term services and supports under the Medicaid program |
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while the individual is on a waiting list for the services and |
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supports is approved by the voters. If that constitutional |
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amendment is not approved by the voters, this Act has no effect. |