Bill Text: TX HB3039 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to exempting from ad valorem taxation certain real property used to provide housing to certain persons with disabilities.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2011-05-02 - No action taken in committee [HB3039 Detail]
Download: Texas-2011-HB3039-Introduced.html
| 82R10564 CJC-D | ||
| By: Chisum | H.B. No. 3039 | |
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| relating to exempting from ad valorem taxation 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. Subchapter B, Chapter 11, Tax Code, is amended by | ||
| adding Section 11.36 to read as follows: | ||
| Sec. 11.36. REAL PROPERTY USED TO PROVIDE HOUSING TO | ||
| CERTAIN DISABLED PERSONS. (a) In this section: | ||
| (1) "Group home" means a home or an establishment | ||
| that: | ||
| (A) furnishes food, shelter, and treatment or | ||
| services to four or more persons unrelated to the owner; | ||
| (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 | ||
| mental retardation" means a home or establishment 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) A person is entitled to an exemption from taxation of | ||
| real property that the person owns and that is used: | ||
| (1) as a group home operating under a Section 1915(c) | ||
| waiver program; or | ||
| (2) as an intermediate care facility for persons with | ||
| mental retardation if at least 95 percent of the residents of the | ||
| facility are recipients of medical assistance under Chapter 32, | ||
| Human Resources Code. | ||
| SECTION 2. Section 11.36, Tax Code, as added by this Act, | ||
| applies only to an ad valorem tax year that begins on or after | ||
| January 1, 2012. | ||
| SECTION 3. This Act takes effect January 1, 2012, but only | ||
| if the constitutional amendment proposed by the 82nd Legislature, | ||
| Regular Session, 2011, authorizing the legislature to exempt from | ||
| ad valorem taxation 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. | ||
