Texas House Bill HB1548

Texas 2025 - 89th Regular

• Filed: 12/9/24

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

The legislation will impact state laws regarding property taxation by expanding the categories of exemptions available for property owners who are parents or guardians of disabled persons. By allowing these exemptions, the bill aims to reduce the economic pressure on families and improve their overall financial condition. However, its implementation may require adjustments to local and district budgets, as reduced tax revenues could arise from the exemptions granted. This shift in tax burden may also spark discussions about how to compensate for the financial impact on local governments.

Summary

House Bill 1548 aims to provide a property tax exemption for certain guardians or parents of individuals with disabilities who reside with them. Specifically, the bill amends the Texas Tax Code to exempt a portion of the appraised value of a residence homestead from ad valorem taxation. This exemption applies to parents or guardians of persons who are disabled, creating financial relief for families who support disabled individuals in their homes. The intent of the bill is to alleviate the tax burden on these families, thereby promoting housing stability and support for those with disabilities.

Contention

While supporters argue that HB 1548 is a necessary step towards supporting disabled individuals and their families, there may be opposition regarding the potential fiscal implications. Certain stakeholders might express concerns over the reduced tax base for local governments, which could lead to budgetary constraints in essential services and infrastructure. Furthermore, debates may arise surrounding how these exemptions will be financed and the potential need for alternative funding sources to mitigate any adverse effects on local tax revenues.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 11. Taxable Property And Exemptions
  • Section: 13

• Chapter 26. Assessment
  • Section: 062

• Chapter 25. Local Appraisal
  • Section: 19

Water Code

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

Education Code

• Chapter 44. Fiscal Management
  • Section: New Section