bill on property tax breaks for homes of disabled relatives

The text as introduced · 550 words

89R3281 TJB-D

By: Noble
H.B. No. 972

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.