Bill Text: TX HB850 | 2017-2018 | 85th Legislature | Engrossed


Bill Title: Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain real property used to provide housing to certain individuals with an intellectual disability or related conditions.

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Engrossed - Dead) 2017-05-10 - Referred to Finance [HB850 Detail]

Download: Texas-2017-HB850-Engrossed.html
  85R22489 CJC-D
 
  By: Turner, Guillen, Geren, Sheffield, Burns H.B. No. 850
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of a portion of
  the appraised value of certain real property used to provide
  housing to certain individuals with an intellectual disability or
  related conditions.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.35 to read as follows:
         Sec. 11.35.  REAL PROPERTY USED TO PROVIDE HOUSING TO
  CERTAIN INDIVIDUALS WITH AN INTELLECTUAL DISABILITY. (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 individuals unrelated to the owner of the
  facility;
                     (B)  is primarily for the diagnosis, treatment, or
  rehabilitation of individuals with an intellectual disability 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 individuals with
  an intellectual disability" 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)  A person is entitled to an exemption from taxation of a
  portion, expressed as a dollar amount, of the appraised value of
  real property that the person owns and that is used as:
               (1)  a group home operating under a Section 1915(c)
  waiver program; or
               (2)  an intermediate care facility for individuals with
  an intellectual disability 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 exemption authorized under this
  section is an amount equal to the costs to maintain, operate, and
  make improvements to the property during the preceding 12-month
  period.
         (d)  An application for an exemption under this section must
  include an affidavit stating the costs incurred by the property
  owner in maintaining, operating, and making improvements to the
  property during the preceding 12-month period and include any
  relevant information or documentation required by the application
  form.
         (e)  The comptroller shall adopt rules for the
  administration of this section, including rules prescribing the
  form of an application for an exemption under this section and
  specifying the 12-month period for which the costs are used to
  determine the amount of the exemption.
         SECTION 2.  Section 11.35, Tax Code, as added by this Act,
  applies only to an ad valorem tax year that begins on or after
  January 1, 2020.
         SECTION 3.  This Act takes effect January 1, 2018, but only
  if the constitutional amendment proposed by the 85th Legislature,
  Regular Session, 2017, authorizing the legislature to exempt from
  ad valorem taxation a portion of the market value of certain real
  property used to provide housing to certain individuals with an
  intellectual disability or related conditions is approved by the
  voters. If that amendment is not approved by the voters, this Act
  has no effect.
feedback