Bill Text: TX HB122 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to an exemption from ad valorem taxation of the total appraised 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.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2021-02-25 - Referred to Ways & Means [HB122 Detail]

Download: Texas-2021-HB122-Introduced.html
  87R1114 CJC-D
 
  By: Bernal H.B. No. 122
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the total
  appraised 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.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.136 to read as follows:
         Sec. 11.136.  RESIDENCE HOMESTEAD OF UNPAID CAREGIVER. (a)
  In this section: 
               (1)  "Qualifying caregiver" means a person who:
                     (A)  is the parent, grandparent, or other legal
  guardian of a qualifying individual; and
                     (B)  provides care to the qualifying individual
  without cost to the individual.
               (2)  "Qualifying individual" means a person who:
                     (A)  is eligible to receive long-term services and
  supports under the Medicaid program; and
                     (B)  resides with a qualifying caregiver.
               (3)  "Residence homestead" has the meaning assigned by
  Section 11.13.
               (4)  "Section 1915(c) waiver program" has the meaning
  assigned by Section 531.001, Government Code.
         (b)  A qualifying caregiver is entitled to an exemption from
  taxation of the total appraised value of the qualifying caregiver's
  residence homestead for the period prescribed by Subsection (c).
         (c)  A qualifying caregiver is eligible to receive an
  exemption under this section only for the period during which the
  qualifying individual for whom the qualifying caregiver provides
  care is on an interest list for long-term services and supports
  under the Medicaid program, including services and supports
  provided under a Section 1915(c) waiver program, the STAR Kids
  managed care program, or the STAR+PLUS home and community-based
  services and supports program.
         SECTION 2.  Section 11.42(e), Tax Code, is amended to read as
  follows:
         (e)  A person who qualifies for an exemption under Section
  11.131, 11.136, or 11.35 after January 1 of a tax year may receive
  the exemption for the applicable portion of that tax year
  immediately on qualification for the exemption.
         SECTION 3.  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, 11.136, 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, 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 4.  Section 26.10(c), Tax Code, is amended to read as
  follows:
         (c)  If the appraisal roll shows that a residence homestead
  exemption under Section 11.131 or 11.136 applicable to a property
  on January 1 of a year terminated during the year, the tax due
  against the residence homestead is calculated by multiplying the
  amount of the taxes that otherwise would be imposed on the residence
  homestead for the entire year had the individual not qualified for
  the residence homestead exemption [under Section 11.131] during the
  year by a fraction, the denominator of which is 365 and the
  numerator of which is the number of days that elapsed after the date
  the exemption terminated.
         SECTION 5.  Section 26.1125, Tax Code, is amended to read as
  follows:
         Sec. 26.1125.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
  OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR UNPAID CAREGIVER. (a)  
  If a person qualifies for an exemption under Section 11.131 or
  11.136 after the beginning of a tax year, the amount of the taxes on
  the residence homestead of the person for the tax year is calculated
  by multiplying the amount of the taxes that otherwise would be
  imposed on the residence homestead for the entire year had the
  person not qualified for the applicable exemption [under Section
  11.131] by a fraction, the denominator of which is 365 and the
  numerator of which is the number of days that elapsed before the
  date the person qualified for the applicable exemption [under
  Section 11.131].
         (b)  If a person qualifies for an exemption under Section
  11.131 or 11.136 with respect to the property after the amount of
  the tax due on the property is calculated and the effect of the
  qualification is to reduce the amount of the tax due on the
  property, the assessor for each taxing unit shall recalculate the
  amount of the tax due on the property and correct the tax roll.  If
  the tax bill has been mailed and the tax on the property has not been
  paid, the assessor shall mail a corrected tax bill to the person in
  whose name the property is listed on the tax roll or to the person's
  authorized agent.  If the tax on the property has been paid, the tax
  collector for the taxing unit shall refund to the person who was the
  owner of the property on the date the tax was paid the amount by
  which the payment exceeded the tax due.
         SECTION 6.  Section 403.302(d-1), Government Code, is
  amended to read as follows:
         (d-1)  For purposes of Subsection (d), a residence homestead
  that receives an exemption under Section 11.131, 11.133, [or]
  11.134, or 11.136, Tax Code, in the year that is the subject of the
  study is not considered to be taxable property.
         SECTION 7.  Section 11.136, Tax Code, as added by this Act,
  applies only to ad valorem taxes imposed for a tax year beginning on
  or after the effective date of this Act.
         SECTION 8.  This Act takes effect January 1, 2022, but only
  if the constitutional amendment proposed by the 87th Legislature,
  Regular Session, 2021, 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 is approved by the voters. If that constitutional
  amendment is not approved by the voters, this Act has no effect.
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