| |
| |
|
|
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 other than a residence homestead |
|
|
that is the primary residence of an adult who has an intellectual or |
|
|
developmental disability and who must be related to the owner or |
|
|
trustee 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 11.38 to read as follows: |
|
|
Sec. 11.38. 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) This section does not apply to real property that |
|
|
qualifies for an exemption under Section 11.13 as a person's |
|
|
residence homestead. |
|
|
(c) 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 is the primary residence of an adult who has an intellectual or |
|
|
developmental disability and who must be related to the owner or |
|
|
trustee of the property within the third degree by consanguinity. |
|
|
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, 11.35, [or] |
|
|
11.36, or 11.38, 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, 2026, but only |
|
|
if the constitutional amendment proposed by the 89th Legislature, |
|
|
Regular Session, 2025, 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 who must be |
|
|
related to the owner or trustee 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. |