Bill Text: TX HB3640 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: 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.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2023-04-26 - Referred to Local Government [HB3640 Detail]
Download: Texas-2023-HB3640-Introduced.html
Bill Title: 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.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2023-04-26 - Referred to Local Government [HB3640 Detail]
Download: Texas-2023-HB3640-Introduced.html
88R16113 TJB-D | ||
By: Noble | H.B. No. 3640 |
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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, [ |
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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. |