Texas House Bill HB582

Texas 2023 - 88th Regular

• Filed: 11/14/22

Caption

Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

Impact

If passed, House Bill 582 would affect the property tax obligations of families with disabled individuals, allowing them to claim an exemption that could lessen their overall tax burden. This legislative change seeks to encourage a more supportive environment for caregivers and families, enabling them to provide necessary care and resources without the added stress of heightened property taxes. The bill's provisions also require a majority vote from qualified voters in the taxing unit for the exemption to be approved.

Summary

House Bill 582 aims to provide a specific exemption from ad valorem taxation for the residence homestead of parents or guardians of disabled individuals residing with them. This bill amends existing tax code sections to allow for a portion of the appraised value of such residences to be exempt from school district taxation. Proponents of the bill view it as a means to alleviate financial burdens on families caring for disabled individuals, fostering increased financial stability and support for these households.

Sentiment

The overall sentiment around HB582 appears to be positive, particularly among those advocating for individuals with disabilities and their families. Supporters argue that the bill is a progressive step towards inclusivity and support for vulnerable populations. However, there may be concerns about the implications for local government revenue and how the exemption will be funded. The contrasting views highlight the tension between fiscal responsibilities and the need for social support mechanisms.

Contention

While HB582 primarily presents a beneficial reform for families of disabled individuals, contention may arise regarding funding mechanisms for the revenue lost due to the proposed tax exemptions. Legislators may debate the sustainability of such tax exemptions in the broader context of state and local funding for essential services. Furthermore, the requirement for voter approval adds an element of political contention, as there could be differing opinions on the priority of tax exemptions versus public funding needs.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 11. Taxable Property And Exemptions
  • Section: New Section

• Chapter 25. Local Appraisal
  • Section: New Section

• Chapter 26. Assessment
  • Section: 062
  • Section: 075
  • Section: New Section

Water Code

• Chapter 49. Provisions Applicable To All Districts
  • Section: 23602
  • Section: 23603
  • Section: 23601
  • Section: 236

Education Code

• Chapter 44. Fiscal Management
  • Section: New Section