Texas 2025 - 89th Regular

Texas House Bill HB511 Compare Versions

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1	1	By: Bernal H.B. No. 511
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6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to an exemption from ad valorem taxation of the total
9	9	appraised value of the residence homestead of an unpaid caregiver
10	10	of an individual who is eligible to receive long-term services and
11	11	supports under the Medicaid program while the individual is on a
12	12	waiting list for the services and supports.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
15	15	adding Section 11.136 to read as follows:
16	16	Sec. 11.136. RESIDENCE HOMESTEAD OF UNPAID CAREGIVER. (a)
17	17	In this section:
18	18	(1) "Qualifying caregiver" means a person who:
19	19	(A) is the parent, grandparent, or other legal
20	20	guardian of a qualifying individual; and
21	21	(B) provides care to the qualifying individual
22	22	without cost to the individual.
23	23	(2) "Qualifying individual" means a person who:
24	24	(A) is eligible to receive long-term services and
25	25	supports under the Medicaid program; and
26	26	(B) resides with a qualifying caregiver.
27	27	(3) "Residence homestead" has the meaning assigned by
28	28	Section 11.13.
29	29	(4) "Section 1915(c) waiver program" has the meaning
30	30	assigned by Section 531.001, Government Code.
31	31	(b) A qualifying caregiver is entitled to an exemption from
32	32	taxation of the total appraised value of the qualifying caregiver's
33	33	residence homestead for the period prescribed by Subsection (c).
34	34	(c) A qualifying caregiver is eligible to receive an
35	35	exemption under this section only for the period during which the
36	36	qualifying individual for whom the qualifying caregiver provides
37	37	care is on an interest list for long-term services and supports
38	38	under the Medicaid program, including services and supports
39	39	provided under a Section 1915(c) waiver program, the STAR Kids
40	40	managed care program, or the STAR+PLUS home and community-based
41	41	services and supports program.
42	42	SECTION 2. Section 11.42(e), Tax Code, is amended to read as
43	43	follows:
44	44	(e) A person who qualifies for an exemption under Section
45	45	11.131, 11.136, or 11.35 after January 1 of a tax year may receive
46	46	the exemption for the applicable portion of that tax year
47	47	immediately on qualification for the exemption.
48	48	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
49	49	follows:
50	50	(c) An exemption provided by Section 11.13, 11.131, 11.132,
51	51	11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
52	52	11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
53	53	11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or
54	54	11.35, once allowed, need not be claimed in subsequent years, and
55	55	except as otherwise provided by Subsection (e), the exemption
56	56	applies to the property until it changes ownership or the person's
57	57	qualification for the exemption changes. However, except as
58	58	provided by Subsection (r), the chief appraiser may require a
59	59	person allowed one of the exemptions in a prior year to file a new
60	60	application to confirm the person's current qualification for the
61	61	exemption by delivering a written notice that a new application is
62	62	required, accompanied by an appropriate application form, to the
63	63	person previously allowed the exemption. If the person previously
64	64	allowed the exemption is 65 years of age or older, the chief
65	65	appraiser may not cancel the exemption due to the person's failure
66	66	to file the new application unless the chief appraiser complies
67	67	with the requirements of Subsection (q), if applicable.
68	68	SECTION 4. Section 26.10(c), Tax Code, is amended to read as
69	69	follows:
70	70	(c) If the appraisal roll shows that a residence homestead
71	71	exemption under Section 11.131 or 11.136 applicable to a property
72	72	on January 1 of a year terminated during the year, the tax due
73	73	against the residence homestead is calculated by multiplying the
74	74	amount of the taxes that otherwise would be imposed on the residence
75	75	homestead for the entire year had the individual not qualified for
76	76	the residence homestead exemption [under Section 11.131] during the
77	77	year by a fraction, the denominator of which is 365 and the
78	78	numerator of which is the number of days that elapsed after the date
79	79	the exemption terminated.
80	80	SECTION 5. Section 26.1125, Tax Code, is amended to read as
81	81	follows:
82	82	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
83	83	OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR UNPAID CAREGIVER. (a)
84	84	If a person qualifies for an exemption under Section 11.131 or
85	85	11.136 after the beginning of a tax year, the amount of the taxes on
86	86	the residence homestead of the person for the tax year is calculated
87	87	by multiplying the amount of the taxes that otherwise would be
88	88	imposed on the residence homestead for the entire year had the
89	89	person not qualified for the applicable exemption [under Section
90	90	11.131] by a fraction, the denominator of which is 365 and the
91	91	numerator of which is the number of days that elapsed before the
92	92	date the person qualified for the applicable exemption [under
93	93	Section 11.131].
94	94	(b) If a person qualifies for an exemption under Section
95	95	11.131 or 11.136 with respect to the property after the amount of
96	96	the tax due on the property is calculated and the effect of the
97	97	qualification is to reduce the amount of the tax due on the
98	98	property, the assessor for each taxing unit shall recalculate the
99	99	amount of the tax due on the property and correct the tax roll. If
100	100	the tax bill has been mailed and the tax on the property has not been
101	101	paid, the assessor shall mail a corrected tax bill to the person in
102	102	whose name the property is listed on the tax roll or to the person's
103	103	authorized agent. If the tax on the property has been paid, the tax
104	104	collector for the taxing unit shall refund to the person who was the
105	105	owner of the property on the date the tax was paid the amount by
106	106	which the payment exceeded the tax due.
107	107	SECTION 6. Section 403.302(d-1), Government Code, is
108	108	amended to read as follows:
109	109	(d-1) For purposes of Subsection (d), a residence homestead
110	110	that receives an exemption under Section 11.131, 11.133, [or]
111	111	11.134, or 11.136, Tax Code, in the year that is the subject of the
112	112	study is not considered to be taxable property.
113	113	SECTION 7. Section 11.136, Tax Code, as added by this Act,
114	114	applies only to ad valorem taxes imposed for a tax year beginning on
115	115	or after the effective date of this Act.
116	116	SECTION 8. This Act takes effect January 1, 2026, but only
117	117	if the constitutional amendment proposed by the 89th Legislature,
118	118	Regular Session, 2025, authorizing the legislature to exempt from
119	119	ad valorem taxation the total assessed value of the residence
120	120	homestead of an unpaid caregiver of an individual who is eligible to
121	121	receive long-term services and supports under the Medicaid program
122	122	while the individual is on a waiting list for the services and
123	123	supports is approved by the voters. If that constitutional
124	124	amendment is not approved by the voters, this Act has no effect.