Texas House Bill HB1328

Texas 2015 - 84th Regular

Caption

Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain real property used to provide housing to certain persons with disabilities.

Impact

If enacted, HB1328 would amend the Tax Code to add a section specifying that property owners could receive tax exemptions based on the costs they incur for maintaining and operating these facilities. The exemption specifically applies if a significant majority of residents are recipients of medical assistance, thus supporting properties that serve vulnerable populations. This bill intends to alleviate some of the financial burdens faced by operators of group homes and intermediate care facilities, encouraging further investment in housing options for individuals with disabilities.

Summary

House Bill 1328 focuses on providing an exemption from ad valorem taxation for a portion of the appraised value of certain real properties that are specifically used to provide housing for individuals with disabilities. This includes properties that operate as group homes or intermediate care facilities aimed at individuals with developmental, physical, or intellectual disabilities. The bill outlines criteria for eligible properties and the types of care or services that must be provided to qualify for the exemption.

Sentiment

The sentiment surrounding HB1328 appears to be generally supportive among stakeholders advocating for the rights and needs of individuals with disabilities. Proponents argue that the tax exemption would incentivize the provision of housing services tailored to these individuals, enhancing their quality of life and ensuring better care. However, the bill could also face scrutiny from those concerned about tax revenue implications for local governments, particularly if such exemptions lead to significant revenue losses.

Contention

Notable points of contention may arise regarding the criteria for what qualifies as a 'group home' and the fiscal impacts of the proposed tax exemption on local budgets. Some policymakers may question whether the state's financial support for facilities catering to disabled individuals balances against the broader need for public funding across other essential services. Furthermore, concerns could stem from ensuring that the facilities maintain high standards of care while benefiting from taxpayer exemptions, addressing accountability in the allocation of such exemptions.