Bill Text: TX HB144 | 2023-2024 | 88th 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 1-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB144 Detail]
Download: Texas-2023-HB144-Introduced.html
88R363 CJC-D | ||
By: Bernal | H.B. No. 144 |
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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 [ |
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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 [ |
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numerator of which is the number of days that elapsed before the | ||
date the person qualified for the applicable exemption [ |
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(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, [ |
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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, 2024, but only | ||
if the constitutional amendment proposed by the 88th Legislature, | ||
Regular Session, 2023, 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. |