88R16113 TJB-D
 
  By: Noble H.B. No. 3640
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of a portion of
  the appraised value of a property that is the primary residence of
  an adult who has an intellectual or developmental disability and is
  related to the owner of the property within a certain degree by
  consanguinity.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.36 to read as follows:
         Sec. 11.36.  RESIDENCE OF ADULT WITH INTELLECTUAL OR
  DEVELOPMENTAL DISABILITY. (a) In this section:
               (1)  "Developmental disability" has the meaning
  assigned by Section 112.042, Human Resources Code.
               (2)  "Intellectual disability" has the meaning
  assigned by Section 591.003, Health and Safety Code.
         (b)  A person is entitled to an exemption from taxation of a
  portion equal to the amount of the exemption prescribed by Section
  11.13(b) of the appraised value of the real property the person owns
  that:
               (1)  is the primary residence of an adult who has an
  intellectual or developmental disability and is related to the
  owner of the property within the third degree by consanguinity; and
               (2)  is not used for the production of income.
         SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
  11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
  11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, [or] 11.35, or
  11.36, once allowed, need not be claimed in subsequent years, and
  except as otherwise provided by Subsection (e), the exemption
  applies to the property until it changes ownership or the person's
  qualification for the exemption changes. However, except as
  provided by Subsection (r), the chief appraiser may require a
  person allowed one of the exemptions in a prior year to file a new
  application to confirm the person's current qualification for the
  exemption by delivering a written notice that a new application is
  required, accompanied by an appropriate application form, to the
  person previously allowed the exemption. If the person previously
  allowed the exemption is 65 years of age or older, the chief
  appraiser may not cancel the exemption due to the person's failure
  to file the new application unless the chief appraiser complies
  with the requirements of Subsection (q), if applicable.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 4.  This Act takes effect January 1, 2024, but only
  if the constitutional amendment proposed by the 88th Legislature,
  Regular Session, 2023, authorizing the legislature to provide for
  an exemption from ad valorem taxation of a portion of the market
  value of a property that is the primary residence of an adult who
  has an intellectual or developmental disability and is related to
  the owner of the property within a certain degree by consanguinity
  is approved by the voters. If that amendment is not approved by the
  voters, this Act has no effect.