Texas 2017 - 85th Regular

Texas House Bill HB850 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		85R22489 CJC-D
2		-	By: Turner, Guillen H.B. No. 850
3		-	Substitute the following for H.B. No. 850:
4		-	By: Raymond C.S.H.B. No. 850
	2	+	By: Turner, Guillen, Geren, Sheffield, Burns H.B. No. 850
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to an exemption from ad valorem taxation of a portion of
10	8		the appraised value of certain real property used to provide
11	9		housing to certain individuals with an intellectual disability or
12	10		related conditions.
13	11		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	12		SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
15	13		adding Section 11.35 to read as follows:
16	14		Sec. 11.35. REAL PROPERTY USED TO PROVIDE HOUSING TO
17	15		CERTAIN INDIVIDUALS WITH AN INTELLECTUAL DISABILITY. (a) In this
18	16		section:
19	17		(1) "Group home" means a home or an establishment
20	18		that:
21	19		(A) furnishes food, shelter, and treatment or
22	20		services to four or more individuals unrelated to the owner of the
23	21		facility;
24	22		(B) is primarily for the diagnosis, treatment, or
25	23		rehabilitation of individuals with an intellectual disability or
26	24		related conditions; and
27	25		(C) provides in a protected setting continuous
28	26		evaluation, planning, 24-hour supervision, coordination, and
29	27		integration of health or rehabilitative services to help each
30	28		resident function at the resident's greatest ability.
31	29		(2) "Intermediate care facility for individuals with
32	30		an intellectual disability" means a facility described by Chapter
33	31		252, Health and Safety Code.
34	32		(3) "Section 1915(c) waiver program" has the meaning
35	33		assigned by Section 531.001, Government Code.
36	34		(b) A person is entitled to an exemption from taxation of a
37	35		portion, expressed as a dollar amount, of the appraised value of
38	36		real property that the person owns and that is used as:
39	37		(1) a group home operating under a Section 1915(c)
40	38		waiver program; or
41	39		(2) an intermediate care facility for individuals with
42	40		an intellectual disability if at least 95 percent of the residents
43	41		of the facility are recipients of medical assistance under Chapter
44	42		32, Human Resources Code.
45	43		(c) The amount of the exemption authorized under this
46	44		section is an amount equal to the costs to maintain, operate, and
47	45		make improvements to the property during the preceding 12-month
48	46		period.
49	47		(d) An application for an exemption under this section must
50	48		include an affidavit stating the costs incurred by the property
51	49		owner in maintaining, operating, and making improvements to the
52	50		property during the preceding 12-month period and include any
53	51		relevant information or documentation required by the application
54	52		form.
55	53		(e) The comptroller shall adopt rules for the
56	54		administration of this section, including rules prescribing the
57	55		form of an application for an exemption under this section and
58	56		specifying the 12-month period for which the costs are used to
59	57		determine the amount of the exemption.
60	58		SECTION 2. Section 11.35, Tax Code, as added by this Act,
61	59		applies only to an ad valorem tax year that begins on or after
62	60		January 1, 2020.
63	61		SECTION 3. This Act takes effect January 1, 2018, but only
64	62		if the constitutional amendment proposed by the 85th Legislature,
65	63		Regular Session, 2017, authorizing the legislature to exempt from
66	64		ad valorem taxation a portion of the market value of certain real
67	65		property used to provide housing to certain individuals with an
68	66		intellectual disability or related conditions is approved by the
69	67		voters. If that amendment is not approved by the voters, this Act
70	68		has no effect.