85R22489 CJC-D
By: Turner, Guillen H.B. No. 850
Substitute the following for H.B. No. 850:
By: Raymond C.S.H.B. No. 850
A BILL TO BE ENTITLED
AN ACT
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 individuals with an intellectual disability or
related conditions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.35 to read as follows:
Sec. 11.35. REAL PROPERTY USED TO PROVIDE HOUSING TO
CERTAIN INDIVIDUALS WITH AN INTELLECTUAL DISABILITY. (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 individuals unrelated to the owner of the
facility;
(B) is primarily for the diagnosis, treatment, or
rehabilitation of individuals 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 individuals with
an intellectual disability" 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) A person is entitled to an exemption from taxation of a
portion, expressed as a dollar amount, of the appraised value of
real property that the person owns and that is used as:
(1) a group home operating under a Section 1915(c)
waiver program; or
(2) an intermediate care facility for individuals with
an intellectual disability 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 exemption authorized under this
section is an amount equal to the costs to maintain, operate, and
make improvements to the property during the preceding 12-month
period.
(d) An application for an exemption under this section must
include an affidavit stating the costs incurred by the property
owner in maintaining, operating, and making improvements to the
property during the preceding 12-month period and include any
relevant information or documentation required by the application
form.
(e) The comptroller shall adopt rules for the
administration of this section, including rules prescribing the
form of an application for an exemption under this section and
specifying the 12-month period for which the costs are used to
determine the amount of the exemption.
SECTION 2. Section 11.35, Tax Code, as added by this Act,
applies only to an ad valorem tax year that begins on or after
January 1, 2020.
SECTION 3. This Act takes effect January 1, 2018, but only
if the constitutional amendment proposed by the 85th Legislature,
Regular Session, 2017, authorizing the legislature to exempt from
ad valorem taxation a portion of the market value of certain real
property used to provide housing to certain individuals with an
intellectual disability or related conditions is approved by the
voters. If that amendment is not approved by the voters, this Act
has no effect.