HB972 - Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

  89R3281 TJB-D     By: Noble, Bernal, Meyer, Hull, Manuel, H.B. No. 972       et al.       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of a portion of   the appraised value of a property other than a residence homestead   that is the primary residence of an adult who has an intellectual or   developmental disability and who must be related to the owner or   trustee of the property within a certain degree by consanguinity.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.38 to read as follows:           Sec.   11.38.     RESIDENCE OF ADULT WITH INTELLECTUAL OR   DEVELOPMENTAL DISABILITY. (a) In this section:                 (1)     "Developmental disability" has the meaning   assigned by Section 112.042, Human Resources Code.                 (2)     "Intellectual disability" has the meaning   assigned by Section 591.003, Health and Safety Code.           (b)     This section does not apply to real property that   qualifies for an exemption under Section 11.13 as a person's   residence homestead.           (c)     A person is entitled to an exemption from taxation of a   portion equal to the amount of the exemption prescribed by Section   11.13(b) of the appraised value of the real property the person owns   that is the primary residence of an adult who has an intellectual or   developmental disability and who must be related to the owner or   trustee of the property within the third degree by consanguinity.          SECTION 2.  Section 11.43(c), Tax Code, is amended to read as   follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,   11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,   11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [ or ]   11.36, or 11.38, once allowed, need not be claimed in subsequent   years, and except as otherwise provided by Subsection (e), the   exemption applies to the property until it changes ownership or the   person's qualification for the exemption changes. However, except   as provided by Subsection (r), the chief appraiser may require a   person allowed one of the exemptions in a prior year to file a new   application to confirm the person's current qualification for the   exemption by delivering a written notice that a new application is   required, accompanied by an appropriate application form, to the   person previously allowed the exemption. If the person previously   allowed the exemption is 65 years of age or older, the chief   appraiser may not cancel the exemption due to the person's failure   to file the new application unless the chief appraiser complies   with the requirements of Subsection (q), if applicable.          SECTION 3.  This Act applies only to ad valorem taxes imposed   for a tax year that begins on or after the effective date of this   Act.          SECTION 4.  This Act takes effect January 1, 2026, but only   if the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, authorizing the legislature to provide for   an exemption from ad valorem taxation of a portion of the market   value of a property that is the primary residence of an adult who   has an intellectual or developmental disability and who must be   related to the owner or trustee of the property within a certain   degree by consanguinity is approved by the voters. If that   amendment is not approved by the voters, this Act has no effect.