82R10564 CJC-D
By: Chisum H.B. No. 3039
A BILL TO BE ENTITLED
AN ACT
relating to exempting from ad valorem taxation certain real
property used to provide housing to certain persons with
disabilities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.36 to read as follows:
Sec. 11.36. REAL PROPERTY USED TO PROVIDE HOUSING TO
CERTAIN DISABLED PERSONS. (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 persons unrelated to the owner;
(B) is primarily for the diagnosis, treatment, or
rehabilitation of persons with mental retardation 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 persons with
mental retardation" means a home or establishment 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
real property that the person owns and that is used:
(1) as a group home operating under a Section 1915(c)
waiver program; or
(2) as an intermediate care facility for persons with
mental retardation if at least 95 percent of the residents of the
facility are recipients of medical assistance under Chapter 32,
Human Resources Code.
SECTION 2. Section 11.36, Tax Code, as added by this Act,
applies only to an ad valorem tax year that begins on or after
January 1, 2012.
SECTION 3. This Act takes effect January 1, 2012, but only
if the constitutional amendment proposed by the 82nd Legislature,
Regular Session, 2011, authorizing the legislature to exempt from
ad valorem taxation real property used to provide housing to
persons with disabilities is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.