By: Bernal H.J.R. No. 67
A JOINT RESOLUTION
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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-q to read as follows:
Sec. 1-q. The legislature by general law may 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 certain long-term services and supports through a program
established under federal law that provides health care and related
services and benefits to persons with disabilities and under which
this state receives federal matching money during the period the
individual is on a waiting list for the services and supports. The
legislature by general law may provide additional eligibility
requirements for the exemption.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The 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."