Texas 2015 - 84th Regular

Texas House Bill HB1328 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	84R26657 CJC-D
2	2	By: Turner of Tarrant H.B. No. 1328
3	3	Substitute the following for H.B. No. 1328:
4	4	By: Wray C.S.H.B. No. 1328
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to an exemption from ad valorem taxation of a portion of
10	10	the appraised value of certain real property used to provide
11	11	housing to certain persons with disabilities.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
14	14	adding Section 11.38 to read as follows:
15	15	Sec. 11.38. REAL PROPERTY USED TO PROVIDE HOUSING TO
16	16	CERTAIN PERSONS WITH DISABILITIES. (a) In this section:
17	17	(1) "Group home" means a home or an establishment
18	18	that:
19	19	(A) furnishes food, shelter, and treatment or
20	20	services to four or more persons unrelated to the owner of the
21	21	facility;
22	22	(B) is primarily for the diagnosis, treatment, or
23	23	rehabilitation of persons with intellectual disabilities or
24	24	related conditions; and
25	25	(C) provides in a protected setting continuous
26	26	evaluation, planning, 24-hour supervision, coordination, and
27	27	integration of health or rehabilitative services to help each
28	28	resident function at the resident's greatest ability.
29	29	(2) "Intermediate care facility for persons with
30	30	developmental, physical, or intellectual disabilities" means a
31	31	facility described by Chapter 252, Health and Safety Code.
32	32	(3) "Section 1915(c) waiver program" has the meaning
33	33	assigned by Section 531.001, Government Code.
34	34	(b) A person is entitled to an exemption from taxation of a
35	35	portion, expressed as a dollar amount, of the appraised value of
36	36	real property that the person owns and that is used as:
37	37	(1) a group home operating under a Section 1915(c)
38	38	waiver program; or
39	39	(2) an intermediate care facility for persons with
40	40	developmental, physical, or intellectual disabilities if at least
41	41	95 percent of the residents of the facility are recipients of
42	42	medical assistance under Chapter 32, Human Resources Code.
43	43	(c) The amount of the exemption authorized under this
44	44	section is an amount equal to the costs incurred by the property
45	45	owner in maintaining, operating, and making improvements to the
46	46	property during the preceding 12-month period.
47	47	(d) An application for an exemption under this section must
48	48	include an affidavit stating the costs incurred by the property
49	49	owner in maintaining, operating, and making improvements to the
50	50	property during the preceding 12-month period and include any
51	51	relevant information or documentation required by the application
52	52	form.
53	53	(e) The comptroller shall adopt rules for the
54	54	administration of this section, including rules prescribing the
55	55	form of an application for an exemption under this section and
56	56	specifying the 12-month period for which the costs are used to
57	57	determine the amount of the exemption.
58	58	SECTION 2. Section 11.38, Tax Code, as added by this Act,
59	59	applies only to an ad valorem tax year that begins on or after
60	60	January 1, 2016.
61	61	SECTION 3. This Act takes effect January 1, 2016, but only
62	62	if the constitutional amendment proposed by the 84th Legislature,
63	63	Regular Session, 2015, authorizing the legislature to exempt from
64	64	ad valorem taxation a portion of the assessed value of certain real
65	65	property used to provide housing to certain persons with
66	66	disabilities is approved by the voters. If that amendment is not
67	67	approved by the voters, this Act has no effect.