Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HJR67 by Bernal (Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.), As Introduced
No fiscal implication to the State is anticipated, other than the cost of publication.
The cost to the state for publication of the resolution is $191,689.
The resolution would propose an amendment to Article VIII of the Texas Constitution to allow the Legislature by general law to exempt from property tax the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports through a program established under federal law that provides health care and related services and benefits to persons with disabilities and under which this state receives federal matching money during the period the individual is on a waiting list for the services and supports. The resolution would allow the Legislature to establish eligibility requirements.
Adoption of the proposed constitutional amendment alone would have no fiscal impact on the state or units of local government. Any fiscal impact would depend on the corresponding enabling legislation (HB 511).
Local Government Impact
No fiscal implication to units of local government is anticipated.