Texas 2019 - 86th Regular

Texas House Bill HB905

Caption

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

Impact

The implementation of HB 905 is expected to have a significant impact on state taxation laws, particularly in relation to ad valorem taxation. By adding Article 11.136 to the Texas Tax Code, the bill grants specific exemptions for qualifying caregivers while asserting that these exemptions are applicable only when the individual needing care is on a waiting list for Medicaid services. This change may encourage more individuals to take on caregiving roles without the risk of financial penalties, while potentially reducing the number of families who experience economic strain due to the dual costs of caregiving and property tax obligations.

Summary

House Bill 905 introduces a tax exemption for unpaid caregivers who provide care to individuals eligible for long-term services and supports under the Medicaid program. This bill specifically targets caregivers of individuals who are on a waiting list for such services. By exempting these caregivers from ad valorem taxes on their residence homesteads, the legislation aims to ease the financial burden on families who provide unpaid assistance to their loved ones in need of care. The intent is to recognize the critical role that caregivers play in supporting individuals with disabilities and the elderly, especially during times when state resources may be limited while waiting for official support services.

Contention

Notably, concerns surrounding the bill include discussions about the potential for increased local government financial burdens, as exemptions may decrease tax revenues that fund essential services. Additionally, there could be contention regarding the criteria for who qualifies as a 'qualifying caregiver,' as this may limit the number of individuals able to benefit from the bill. Critics may argue that the bill is too narrow and does not address the broader needs of all caregivers across the state, particularly in areas where support systems are already stretched thin.

Latest HB905 Activity

Companion Bills

TX HJR48

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

TX HJR48

Similar Bills

IN SB0090

Property tax freeze for seniors.

IN SB0006

Property tax deferral program.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB4478

IN SB0001

Local government finance.

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HB3757

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses and to the information required to be included in a tax bill.

TX HB982

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.