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