84R805 CJC-D
By: Turner of Tarrant H.B. No. 1328
A BILL TO BE ENTITLED
AN ACT
relating to a credit against the ad valorem taxes imposed on 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. Chapter 31, Tax Code, is amended by adding
Section 31.038 to read as follows:
Sec. 31.038. TAX CREDIT FOR CERTAIN PROPERTY USED TO
PROVIDE HOUSING TO PERSONS WITH DISABILITIES. (a) In this section:
(1) "Group home" means a facility that:
(A) furnishes food, shelter, and treatment or
services to four or more persons unrelated to the owner of the
facility;
(B) is primarily for the diagnosis, treatment, or
rehabilitation of persons with an intellectual disability 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
developmental, physical, or intellectual disabilities" means a
facility 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) An owner of real property is entitled to a credit
against the taxes imposed in a tax year on the property by each
taxing unit that taxes the property if the property is used as:
(1) a group home operating under a Section 1915(c)
waiver program; or
(2) an intermediate care facility for persons with
developmental, physical, or intellectual disabilities if at least
95 percent of the residents of the facility are recipients of
medical assistance under Chapter 32, Human Resources Code.
(c) The amount of the credit to which a property owner is
entitled under this section against the taxes imposed in a tax year
on the property by a taxing unit is computed by:
(1) dividing the amount of taxes imposed on the
property by the taxing unit by the total amount of taxes imposed on
the property by all of the taxing units that tax the property; and
(2) multiplying the amount determined under
Subdivision (1) by an amount equal to the costs incurred by the
property owner in maintaining, operating, and making improvements
to the property during the preceding 12-month period.
(d) If the amount of the credit to which a property owner is
entitled under this section in any tax year exceeds the amount of
tax imposed on the property in that tax year, the excess amount may
be carried forward and credited against the taxes imposed in a
subsequent tax year so long as the property continues to be used as
a group home described by Subsection (b).
(e) A property owner must file an application with the chief
appraiser of the appraisal district in which the property is
located each year to receive a credit under this section. The
application must include an affidavit stating the costs incurred by
the property owner in maintaining, operating, or making
improvements to the property during the preceding 12-month period
and include any relevant information or documentation required by
the application form.
(f) The chief appraiser shall forward a copy of the
application to each taxing unit described by Subsection (b). The
assessors for the taxing units shall consult with one another as
necessary to compute the amount of the credit to be granted by each
taxing unit.
(g) The comptroller shall adopt rules for the
administration of this section, including rules prescribing the
form of an application for a credit and specifying the 12-month
period for which the costs are used to calculate the credit.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2016, but only
if the constitutional amendment proposed by the 84th Legislature,
Regular Session, 2015, authorizing the legislature to provide for a
credit against the ad valorem taxes imposed on qualifying 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.