Texas 2019 - 86th Regular

Texas House Bill HB905 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R2860 CJC-D
2	2	By: Bernal H.B. No. 905
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption from ad valorem taxation of the total
8	8	appraised value of the residence homestead of an unpaid caregiver
9	9	of an individual who is eligible to receive long-term services and
10	10	supports under the Medicaid program while the individual is on a
11	11	waiting list for the services and supports.
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 11.136 to read as follows:
15	15	Sec. 11.136. RESIDENCE HOMESTEAD OF UNPAID CAREGIVER. (a)
16	16	In this section:
17	17	(1) "Qualifying caregiver" means a person who:
18	18	(A) is the parent, grandparent, or other legal
19	19	guardian of a qualifying individual; and
20	20	(B) provides care to the qualifying individual
21	21	without cost to the individual.
22	22	(2) "Qualifying individual" means a person who:
23	23	(A) is eligible to receive long-term services and
24	24	supports under the Medicaid program; and
25	25	(B) resides with a qualifying caregiver.
26	26	(3) "Residence homestead" has the meaning assigned by
27	27	Section 11.13.
28	28	(4) "Section 1915(c) waiver program" has the meaning
29	29	assigned by Section 531.001, Government Code.
30	30	(b) A qualifying caregiver is entitled to an exemption from
31	31	taxation of the total appraised value of the qualifying caregiver's
32	32	residence homestead for the period prescribed by Subsection (c).
33	33	(c) A qualifying caregiver is eligible to receive an
34	34	exemption under this section only for the period during which the
35	35	qualifying individual for whom the qualifying caregiver provides
36	36	care is on an interest list for long-term services and supports
37	37	under the Medicaid program, including services and supports
38	38	provided under a Section 1915(c) waiver program, the STAR Kids
39	39	managed care program, or the STAR+PLUS home and community-based
40	40	services and supports program.
41	41	SECTION 2. Section 11.42(e), Tax Code, is amended to read as
42	42	follows:
43	43	(e) A person who qualifies for an exemption under Section
44	44	11.131 or 11.136 after January 1 of a tax year may receive the
45	45	exemption for the applicable portion of that tax year immediately
46	46	on qualification for the exemption.
47	47	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
48	48	follows:
49	49	(c) An exemption provided by Section 11.13, 11.131, 11.132,
50	50	11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
51	51	11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
52	52	11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
53	53	allowed, need not be claimed in subsequent years, and except as
54	54	otherwise provided by Subsection (e), the exemption applies to the
55	55	property until it changes ownership or the person's qualification
56	56	for the exemption changes. However, except as provided by
57	57	Subsection (r), the chief appraiser may require a person allowed
58	58	one of the exemptions in a prior year to file a new application to
59	59	confirm the person's current qualification for the exemption by
60	60	delivering a written notice that a new application is required,
61	61	accompanied by an appropriate application form, to the person
62	62	previously allowed the exemption. If the person previously allowed
63	63	the exemption is 65 years of age or older, the chief appraiser may
64	64	not cancel the exemption due to the person's failure to file the new
65	65	application unless the chief appraiser complies with the
66	66	requirements of Subsection (q), if applicable.
67	67	SECTION 4. Section 26.10(c), Tax Code, is amended to read as
68	68	follows:
69	69	(c) If the appraisal roll shows that a residence homestead
70	70	exemption under Section 11.131 or 11.136 applicable to a property
71	71	on January 1 of a year terminated during the year, the tax due
72	72	against the residence homestead is calculated by multiplying the
73	73	amount of the taxes that otherwise would be imposed on the residence
74	74	homestead for the entire year had the individual not qualified for
75	75	the residence homestead exemption [under Section 11.131] during the
76	76	year by a fraction, the denominator of which is 365 and the
77	77	numerator of which is the number of days that elapsed after the date
78	78	the exemption terminated.
79	79	SECTION 5. Section 26.1125, Tax Code, is amended to read as
80	80	follows:
81	81	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
82	82	OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR UNPAID CAREGIVER. (a)
83	83	If a person qualifies for an exemption under Section 11.131 or
84	84	11.136 after the beginning of a tax year, the amount of the taxes on
85	85	the residence homestead of the person for the tax year is calculated
86	86	by multiplying the amount of the taxes that otherwise would be
87	87	imposed on the residence homestead for the entire year had the
88	88	person not qualified for the applicable exemption [under Section
89	89	11.131] by a fraction, the denominator of which is 365 and the
90	90	numerator of which is the number of days that elapsed before the
91	91	date the person qualified for the applicable exemption [under
92	92	Section 11.131].
93	93	(b) If a person qualifies for an exemption under Section
94	94	11.131 or 11.136 with respect to the property after the amount of
95	95	the tax due on the property is calculated and the effect of the
96	96	qualification is to reduce the amount of the tax due on the
97	97	property, the assessor for each taxing unit shall recalculate the
98	98	amount of the tax due on the property and correct the tax roll. If
99	99	the tax bill has been mailed and the tax on the property has not been
100	100	paid, the assessor shall mail a corrected tax bill to the person in
101	101	whose name the property is listed on the tax roll or to the person's
102	102	authorized agent. If the tax on the property has been paid, the tax
103	103	collector for the taxing unit shall refund to the person who paid
104	104	the tax the amount by which the payment exceeded the tax due.
105	105	SECTION 6. Section 403.302(d-1), Government Code, is
106	106	amended to read as follows:
107	107	(d-1) For purposes of Subsection (d), a residence homestead
108	108	that receives an exemption under Section 11.131, 11.133, [or]
109	109	11.134, or 11.136, Tax Code, in the year that is the subject of the
110	110	study is not considered to be taxable property.
111	111	SECTION 7. Section 11.136, Tax Code, as added by this Act,
112	112	applies only to ad valorem taxes imposed for a tax year beginning on
113	113	or after the effective date of this Act.
114	114	SECTION 8. This Act takes effect January 1, 2020, but only
115	115	if the constitutional amendment proposed by the 86th Legislature,
116	116	Regular Session, 2019, authorizing the legislature to exempt from
117	117	ad valorem taxation the total assessed value of the residence
118	118	homestead of an unpaid caregiver of an individual who is eligible to
119	119	receive long-term services and supports under the Medicaid program
120	120	while the individual is on a waiting list for the services and
121	121	supports is approved by the voters. If that constitutional
122	122	amendment is not approved by the voters, this Act has no effect.