Bill Text: TX HB2901 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to a credit against ad valorem taxes imposed on certain real property used to provide housing to certain persons with disabilities.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-03-19 - Referred to Ways & Means [HB2901 Detail]
Download: Texas-2013-HB2901-Introduced.html
| 83R7138 CJC-D | ||
| By: Turner of Tarrant | H.B. No. 2901 | |
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| relating to a credit against ad valorem taxes imposed on certain | ||
| real property used to provide housing to certain persons with | ||
| disabilities. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 31, Tax Code, is amended by adding | ||
| Section 31.039 to read as follows: | ||
| Sec. 31.039. TAX CREDIT FOR CERTAIN PROPERTY USED TO | ||
| PROVIDE HOUSING TO PERSONS WITH DISABILITIES. (a) In this section: | ||
| (1) "Group home" means a facility that: | ||
| (A) furnishes food, shelter, and treatment or | ||
| services to four or more persons unrelated to the owner of the | ||
| facility; | ||
| (B) is primarily for the diagnosis, treatment, or | ||
| rehabilitation of persons with mental retardation or related | ||
| conditions; and | ||
| (C) provides in a protected setting continuous | ||
| evaluation, planning, 24-hour supervision, coordination, and | ||
| integration of health or rehabilitative services to help each | ||
| resident function at the resident's greatest ability. | ||
| (2) "Intermediate care facility for persons with | ||
| developmental, physical, or intellectual disabilities" means a | ||
| facility described by Chapter 252, Health and Safety Code. | ||
| (3) "Section 1915(c) waiver program" has the meaning | ||
| assigned by Section 531.001, Government Code. | ||
| (b) An owner of real property is entitled to a credit | ||
| against the taxes imposed in a tax year on the property by each | ||
| taxing unit that taxes the property if the property is used as: | ||
| (1) a group home operating under a Section 1915(c) | ||
| waiver program; or | ||
| (2) an intermediate care facility for persons with | ||
| developmental, physical, or intellectual disabilities if at least | ||
| 95 percent of the residents of the facility are recipients of | ||
| medical assistance under Chapter 32, Human Resources Code. | ||
| (c) The amount of the credit to which a property owner is | ||
| entitled under this section against the taxes imposed on the | ||
| property in a tax year by a taxing unit is computed by: | ||
| (1) dividing the amount of taxes imposed on the | ||
| property by the taxing unit by the total amount of taxes imposed on | ||
| the property by all of the taxing units that tax the property; and | ||
| (2) multiplying the amount determined under | ||
| Subdivision (1) by an amount equal to the costs incurred by the | ||
| property owner in maintaining, operating, and making improvements | ||
| to the property during the preceding 12-month period. | ||
| (d) If the amount of the credit to which a property owner is | ||
| entitled under this section in any tax year exceeds the amount of | ||
| tax imposed on the property in that tax year, the excess amount may | ||
| be carried forward and credited against the taxes imposed in a | ||
| subsequent tax year so long as the property continues to be used as | ||
| a group home described by Subsection (b). | ||
| (e) A property owner must file an application with the chief | ||
| appraiser of the appraisal district in which the property is | ||
| located each year to receive a credit under this section. The | ||
| application must include an affidavit stating the costs incurred by | ||
| the property owner in maintaining, operating, or making | ||
| improvements to the property during the preceding 12-month period | ||
| and include any relevant information or documentation required by | ||
| the application form. | ||
| (f) The chief appraiser shall forward a copy of the | ||
| application to each taxing unit described by Subsection (b). The | ||
| assessors for the taxing units shall consult with one another as | ||
| necessary to compute the amount of the credit to be granted by each | ||
| taxing unit. | ||
| (g) The comptroller shall adopt rules for the | ||
| administration of this section, including rules prescribing the | ||
| form of an application for a credit and specifying the 12-month | ||
| period for which the costs are used to calculate the credit. | ||
| SECTION 2. This Act applies only to ad valorem taxes imposed | ||
| for a tax year beginning on or after the effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2014, but only | ||
| if the constitutional amendment proposed by the 83rd Legislature, | ||
| Regular Session, 2013, authorizing the legislature to provide for a | ||
| credit against ad valorem taxes imposed on qualifying real property | ||
| used to provide housing to persons with disabilities is approved by | ||
| the voters. If that amendment is not approved by the voters, this | ||
| Act has no effect. | ||
