88R20680 TJB-D
By: Noble, Raymond, Thierry, Klick, et al. H.B. No. 3640
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of a portion of
the appraised value of a property other than a residence homestead
that is the primary residence of an adult who has an intellectual or
developmental disability and who must be related to the owner or
trustee of the property within a certain degree by consanguinity.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.36 to read as follows:
Sec. 11.36. RESIDENCE OF ADULT WITH INTELLECTUAL OR
DEVELOPMENTAL DISABILITY. (a) In this section:
(1) "Developmental disability" has the meaning
assigned by Section 112.042, Human Resources Code.
(2) "Intellectual disability" has the meaning
assigned by Section 591.003, Health and Safety Code.
(b) This section does not apply to real property that
qualifies for an exemption under Section 11.13 as a person's
residence homestead.
(c) A person is entitled to an exemption from taxation of a
portion equal to the amount of the exemption prescribed by Section
11.13(b) of the appraised value of the real property the person owns
that is the primary residence of an adult who has an intellectual or
developmental disability and who must be related to the owner or
trustee of the property within the third degree by consanguinity.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, [or] 11.35, or
11.36, once allowed, need not be claimed in subsequent years, and
except as otherwise provided by Subsection (e), the exemption
applies to the property until it changes ownership or the person's
qualification for the exemption changes. However, except as
provided by Subsection (r), the chief appraiser may require a
person allowed one of the exemptions in a prior year to file a new
application to confirm the person's current qualification for the
exemption by delivering a written notice that a new application is
required, accompanied by an appropriate application form, to the
person previously allowed the exemption. If the person previously
allowed the exemption is 65 years of age or older, the chief
appraiser may not cancel the exemption due to the person's failure
to file the new application unless the chief appraiser complies
with the requirements of Subsection (q), if applicable.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 4. This Act takes effect January 1, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, authorizing the legislature to provide for
an exemption from ad valorem taxation of a portion of the market
value of a property that is the primary residence of an adult who
has an intellectual or developmental disability and who must be
related to the owner or trustee of the property within a certain
degree by consanguinity is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.