TX
Texas House Bill HB147

Texas 2023 - 88th Regular

Texas House Bill HB147

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

Impact

If enacted, HB 147 would amend the Tax Code to allow for the exemption on a residence homestead for qualifying caregivers during the time their care recipient is on a waiting list for Medicaid-supported services. This would provide substantial financial relief to caregivers, affirming the state's commitment to supporting family caregivers within its social services framework. Moreover, it could lead to a potential increase in the number of caregivers willing to support family members as the financial pressures of maintaining a home with taxation could diminish.

Summary

House Bill 147 proposes an ad valorem tax exemption for the total appraised value of the residence homestead of unpaid caregivers who provide care to individuals receiving or waiting for long-term services and supports under the Medicaid program. This bill aims to alleviate the financial burden on caregivers who often provide essential support to family members without financial compensation. The recognition of the economic strain on these caregivers aligns with an increasing awareness of the significant role they play in the healthcare system, particularly as many individuals with disabilities or chronic conditions rely on family members for care.

Sentiment

The sentiment regarding HB 147 seems supportive, particularly among those advocating for caregivers' rights and well-being. There is broad recognition of the positives associated with easing the financial responsibilities on those who provide voluntary care. However, the specifics of implementation and details such as the qualifications for the exemption may raise questions among fiscal conservatives who prioritize budget impacts and tax equity.

Contention

Notable points of contention might arise concerning the long-term fiscal implications of the exemption, especially considering that exemptions could potentially reduce local tax revenues. Legislative discussions indicated concerns over the need to ensure no loopholes in the bill could allow misuse or unintended exclusions of caregivers not truly in need of the exemption. As lawmakers navigate these discussions, finding a balance between providing necessary support for caregivers while maintaining fiscal responsibility will be crucial.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 42
    • Section: 43
  • Chapter 26. Assessment
    • Section: 10
    • Section: 1125

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Latest HB147 Activity

Companion Bills

TX HB144

Duplicate Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

TX HJR16

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

TX HJR16

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

Similar Bills

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

IN SB0001

Local government finance.

IN SB0006

Property tax deferral program.

TX HJR20

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HJR19

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

IN HB1028

Homestead property tax freeze.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.