TX
Texas House Bill HB119

Texas 2021 - 87th 1st C.S.

Texas House Bill HB119

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

The proposed bill would amend Section 11 of the Texas Tax Code, establishing a clear definition for qualifying caregivers and individuals. This change in state law is expected to broaden the scope of support for caregivers, recognizing their role in the healthcare system and potentially encouraging more individuals to take on caregiving responsibilities. By providing this exemption, the bill aims to ease the financial strain associated with property taxes for caregivers, making it easier for them to maintain stable housing while caring for their loved ones.

Summary

House Bill 119 aims to provide a tax exemption from ad valorem taxation on the total appraised value of the residence homestead for unpaid caregivers of individuals eligible for long-term services and supports under the Medicaid program. This bill focuses specifically on caregivers who are caring for individuals on a waiting list for such services. The legislation specifies that a qualifying caregiver can be a parent, grandparent, or legal guardian who provides care at no cost and resides with the individual receiving care. The intent is to alleviate some financial burden on caregivers who are often unpaid and take on significant responsibilities.

Contention

While the intent behind HB 119 is largely viewed as supportive of caregivers, there are potential points of contention regarding the implementation of such an exemption. Critics may argue about how the tax exemption could affect local government revenues, given that property taxes are a significant source of funding for local services. Additionally, there may be discussions concerning the criteria for qualifying individuals and caregivers, particularly whether the definition is inclusive enough to encompass all those in need of support. Questions may arise regarding the administrative burden of determining eligibility and the potential for increased demand on local tax assessors to keep updated on exemptions granted.

Latest HB119 Activity

Companion Bills

TX HJR11

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.