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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of a portion of |
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the appraised value of certain real property used to provide |
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housing to certain individuals with an intellectual disability or |
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related conditions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.35 to read as follows: |
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Sec. 11.35. REAL PROPERTY USED TO PROVIDE HOUSING TO |
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CERTAIN INDIVIDUALS WITH AN INTELLECTUAL DISABILITY. (a) In this |
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section: |
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(1) "Group home" means a home or an establishment |
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that: |
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(A) furnishes food, shelter, and treatment or |
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services to four or more individuals 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 individuals with an intellectual disability or |
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related 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 individuals with |
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an intellectual disability" means a facility described by Chapter |
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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) A person is entitled to an exemption from taxation of a |
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portion, expressed as a dollar amount, of the appraised value of |
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real property that the person owns and that 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 individuals with |
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an intellectual disability if at least 95 percent of the residents |
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of the facility are recipients of medical assistance under Chapter |
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32, Human Resources Code. |
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(c) The amount of the exemption authorized under this |
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section is an amount equal to the costs to maintain, operate, and |
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make improvements to the property during the preceding 12-month |
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period. |
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(d) An application for an exemption under this section must |
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include an affidavit stating the costs incurred by the property |
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owner in maintaining, operating, and making improvements to the |
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property during the preceding 12-month period and include any |
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relevant information or documentation required by the application |
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form. |
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(e) 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 an exemption under this section and |
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specifying the 12-month period for which the costs are used to |
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determine the amount of the exemption. |
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SECTION 2. Section 11.35, Tax Code, as added by this Act, |
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applies only to an ad valorem tax year that begins on or after |
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January 1, 2020. |
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SECTION 3. This Act takes effect January 1, 2018, but only |
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if the constitutional amendment proposed by the 85th Legislature, |
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Regular Session, 2017, authorizing the legislature to exempt from |
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ad valorem taxation a portion of the market value of certain real |
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property used to provide housing to certain individuals with an |
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intellectual disability or related conditions is approved by the |
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voters. If that amendment is not approved by the voters, this Act |
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has no effect. |