Texas 2021 - 87th 1st C.S.

Texas House Bill HB119 Compare Versions

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

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1	1	By: Bernal H.B. No. 119
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to an exemption from ad valorem taxation of the total
7	7	appraised value of the residence homestead of an unpaid caregiver
8	8	of an individual who is eligible to receive long-term services and
9	9	supports under the Medicaid program while the individual is on a
10	10	waiting list for the services and supports.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
13	13	adding Section 11.136 to read as follows:
14	14	Sec. 11.136. RESIDENCE HOMESTEAD OF UNPAID CAREGIVER. (a)
15	15	In this section:
16	16	(1) "Qualifying caregiver" means a person who:
17	17	(A) is the parent, grandparent, or other legal
18	18	guardian of a qualifying individual; and
19	19	(B) provides care to the qualifying individual
20	20	without cost to the individual.
21	21	(2) "Qualifying individual" means a person who:
22	22	(A) is eligible to receive long-term services and
23	23	supports under the Medicaid program; and
24	24	(B) resides with a qualifying caregiver.
25	25	(3) "Residence homestead" has the meaning assigned by
26	26	Section 11.13.
27	27	(4) "Section 1915(c) waiver program" has the meaning
28	28	assigned by Section 531.001, Government Code.
29	29	(b) A qualifying caregiver is entitled to an exemption from
30	30	taxation of the total appraised value of the qualifying caregiver's
31	31	residence homestead for the period prescribed by Subsection (c).
32	32	(c) A qualifying caregiver is eligible to receive an
33	33	exemption under this section only for the period during which the
34	34	qualifying individual for whom the qualifying caregiver provides
35	35	care is on an interest list for long-term services and supports
36	36	under the Medicaid program, including services and supports
37	37	provided under a Section 1915(c) waiver program, the STAR Kids
38	38	managed care program, or the STAR+PLUS home and community-based
39	39	services and supports program.
40	40	SECTION 2. Section 11.42(e), Tax Code, is amended to read as
41	41	follows:
42	42	(e) A person who qualifies for an exemption under Section
43	43	11.131, 11.136, or 11.35 after January 1 of a tax year may receive
44	44	the exemption for the applicable portion of that tax year
45	45	immediately on qualification for the exemption.
46	46	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
47	47	follows:
48	48	(c) An exemption provided by Section 11.13, 11.131, 11.132,
49	49	11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
50	50	11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
51	51	11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or
52	52	11.35, once allowed, need not be claimed in subsequent years, and
53	53	except as otherwise provided by Subsection (e), the exemption
54	54	applies to the property until it changes ownership or the person's
55	55	qualification for the exemption changes. However, except as
56	56	provided by Subsection (r), the chief appraiser may require a
57	57	person allowed one of the exemptions in a prior year to file a new
58	58	application to confirm the person's current qualification for the
59	59	exemption by delivering a written notice that a new application is
60	60	required, accompanied by an appropriate application form, to the
61	61	person previously allowed the exemption. If the person previously
62	62	allowed the exemption is 65 years of age or older, the chief
63	63	appraiser may not cancel the exemption due to the person's failure
64	64	to file the new application unless the chief appraiser complies
65	65	with the requirements of Subsection (q), if applicable.
66	66	SECTION 4. Section 26.10(c), Tax Code, is amended to read as
67	67	follows:
68	68	(c) If the appraisal roll shows that a residence homestead
69	69	exemption under Section 11.131 or 11.136 applicable to a property
70	70	on January 1 of a year terminated during the year, the tax due
71	71	against the residence homestead is calculated by multiplying the
72	72	amount of the taxes that otherwise would be imposed on the residence
73	73	homestead for the entire year had the individual not qualified for
74	74	the residence homestead exemption [under Section 11.131] during the
75	75	year by a fraction, the denominator of which is 365 and the
76	76	numerator of which is the number of days that elapsed after the date
77	77	the exemption terminated.
78	78	SECTION 5. Section 26.1125, Tax Code, is amended to read as
79	79	follows:
80	80	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
81	81	OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR UNPAID CAREGIVER. (a)
82	82	If a person qualifies for an exemption under Section 11.131 or
83	83	11.136 after the beginning of a tax year, the amount of the taxes on
84	84	the residence homestead of the person for the tax year is calculated
85	85	by multiplying the amount of the taxes that otherwise would be
86	86	imposed on the residence homestead for the entire year had the
87	87	person not qualified for the applicable exemption [under Section
88	88	11.131] by a fraction, the denominator of which is 365 and the
89	89	numerator of which is the number of days that elapsed before the
90	90	date the person qualified for the applicable exemption [under
91	91	Section 11.131].
92	92	(b) If a person qualifies for an exemption under Section
93	93	11.131 or 11.136 with respect to the property after the amount of
94	94	the tax due on the property is calculated and the effect of the
95	95	qualification is to reduce the amount of the tax due on the
96	96	property, the assessor for each taxing unit shall recalculate the
97	97	amount of the tax due on the property and correct the tax roll. If
98	98	the tax bill has been mailed and the tax on the property has not been
99	99	paid, the assessor shall mail a corrected tax bill to the person in
100	100	whose name the property is listed on the tax roll or to the person's
101	101	authorized agent. If the tax on the property has been paid, the tax
102	102	collector for the taxing unit shall refund to the person who was the
103	103	owner of the property on the date the tax was paid the amount by
104	104	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, 2022, but only
115	115	if the constitutional amendment proposed by the 87th Legislature,
116	116	First Called Session, 2021, authorizing the legislature to exempt
117	117	from 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.