Bill > HB511

This bill creates a property tax exemption for qualifying unpaid caregivers who provide care for individuals waiting to receive long-term Medicaid services. Specifically, the bill defines a "qualifying caregiver" as a parent, grandparent, or legal guardian who provides care without charge to a "qualifying individual" - someone eligible for Medicaid long-term services who resides with the caregiver. The exemption covers the total appraised value of the caregiver's residence homestead, but only during the period when the care recipient is on a waiting list for services under various Medicaid programs, including home and community-based waivers and managed care programs. The tax exemption will only take effect on January 1, 2026, and is contingent upon voters approving a related constitutional amendment. The bill also makes technical amendments to other sections of the Tax Code to incorporate this new exemption, such as how taxes will be calculated and how the exemption will be processed by tax assessors. The goal appears to be providing financial relief to family members who are providing significant, unpaid care for loved ones waiting to receive Medicaid-supported long-term services.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB511