TX
Texas House Bill HB511

Texas 2025 - 89th Regular

Texas House Bill HB511

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

Impact

The proposed legislation modifies existing tax laws under Chapter 11 of the Tax Code, specifically by adding a new section that defines who qualifies for this exemption. It stipulates that a qualifying caregiver must be closely related to the individual receiving care, such as a parent or grandparent, and interpretatively reinforces the core intention to support families engaged in unpaid caregiving. The bill will thus influence financial planning for families with caregiving responsibilities as it opens the door for tax relief, which might provide necessary resources for other familial needs.

Summary

House Bill 511 aims to provide an exemption from ad valorem taxation on the total appraised value of the residence homestead of unpaid caregivers who look after individuals eligible for long-term services and supports under the Medicaid program. This exemption applies while the qualifying individual is on a waiting list for necessary care services. The bill seeks to recognize the significant financial burden placed on caregivers by alleviating property tax responsibilities, thereby encouraging and supporting those who take on caregiving roles without compensation.

Contention

One notable point of contention surrounding this bill is its conditional effectiveness, as its implementation is tied to the approval of a related constitutional amendment by the voters in 2025. This stipulation could raise concerns among stakeholders, primarily regarding the uncertainty of its passage and the long-term implications for caregivers depending on such exemptions. While advocates may cite the benefits of supporting families engaging in unpaid caregiving, opponents may argue about the fiscal effects on state revenue and whether similar exemptions set precedent for additional tax relief that could broaden state budget concerns.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 42
    • Section: 43
  • Chapter 26. Assessment
    • Section: 10
    • Section: 1125

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Latest HB511 Activity

Companion Bills

TX HJR67

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

Similar Bills

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

IN SB0001

Local government finance.

IN SB0006

Property tax deferral program.

TX HJR20

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HJR19

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

IN HB1028

Homestead property tax freeze.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.