Bill Text: TX HB972 | 2025-2026 | 89th Legislature | Introduced


Bill Title: Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HB972 Detail]

Download: Texas-2025-HB972-Introduced.html
  89R3281 TJB-D
 
  By: Noble H.B. No. 972
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of a portion of
  the appraised value of a property other than a residence homestead
  that is the primary residence of an adult who has an intellectual or
  developmental disability and who must be related to the owner or
  trustee of the property within a certain degree by consanguinity.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.38 to read as follows:
         Sec. 11.38.  RESIDENCE OF ADULT WITH INTELLECTUAL OR
  DEVELOPMENTAL DISABILITY. (a) In this section:
               (1)  "Developmental disability" has the meaning
  assigned by Section 112.042, Human Resources Code.
               (2)  "Intellectual disability" has the meaning
  assigned by Section 591.003, Health and Safety Code.
         (b)  This section does not apply to real property that
  qualifies for an exemption under Section 11.13 as a person's
  residence homestead.
         (c)  A person is entitled to an exemption from taxation of a
  portion equal to the amount of the exemption prescribed by Section
  11.13(b) of the appraised value of the real property the person owns
  that is the primary residence of an adult who has an intellectual or
  developmental disability and who must be related to the owner or
  trustee of the property within the third degree by consanguinity.
         SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
  11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
  11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [or]
  11.36, or 11.38, once allowed, need not be claimed in subsequent
  years, and except as otherwise provided by Subsection (e), the
  exemption applies to the property until it changes ownership or the
  person's qualification for the exemption changes. However, except
  as provided by Subsection (r), the chief appraiser may require a
  person allowed one of the exemptions in a prior year to file a new
  application to confirm the person's current qualification for the
  exemption by delivering a written notice that a new application is
  required, accompanied by an appropriate application form, to the
  person previously allowed the exemption. If the person previously
  allowed the exemption is 65 years of age or older, the chief
  appraiser may not cancel the exemption due to the person's failure
  to file the new application unless the chief appraiser complies
  with the requirements of Subsection (q), if applicable.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 4.  This Act takes effect January 1, 2026, but only
  if the constitutional amendment proposed by the 89th Legislature,
  Regular Session, 2025, authorizing the legislature to provide for
  an exemption from ad valorem taxation of a portion of the market
  value of a property that is the primary residence of an adult who
  has an intellectual or developmental disability and who must be
  related to the owner or trustee of the property within a certain
  degree by consanguinity is approved by the voters. If that
  amendment is not approved by the voters, this Act has no effect.
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