Bill > HB972

This bill creates a new property tax exemption for real property that serves as the primary residence of an adult with an intellectual or developmental disability, with specific conditions. Under the proposed law, the property owner must be related to the disabled adult within the third degree by consanguinity (blood relation), and the exemption will not apply to property that already qualifies as a residence homestead. The exemption amount will be equal to the standard homestead exemption amount, which helps reduce the property's taxable value. The bill defines intellectual and developmental disabilities by referencing existing state code definitions, ensuring clear legal interpretation. Additionally, the bill specifies that this new tax exemption will automatically continue in subsequent years once granted, unless the property's ownership changes or the qualifying conditions are no longer met. Importantly, the bill will only take effect on January 1, 2026, and is contingent upon voters approving a related constitutional amendment during the 89th Legislature's Regular Session in 2025, which would explicitly authorize this type of property tax exemption for families caring for adults with intellectual or developmental disabilities.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB972