Bill > HB1548

This bill modifies the Texas Tax Code to create a new property tax exemption for parents or guardians of disabled individuals who reside with them. Specifically, the bill allows parents or guardians of a disabled person to receive additional property tax exemptions from school districts and other taxing units, similar to existing exemptions for disabled individuals or those 65 and older. The exemption provides tax relief by reducing the taxable value of a residence homestead where a disabled person lives with their parent or guardian. The bill amends multiple sections of the Tax Code, Water Code, and Education Code to implement this change, ensuring that these new exemptions are reflected in tax calculations, public notices, and election procedures related to property taxes. The bill is contingent on voter approval of a related constitutional amendment and would take effect on January 1, 2026, but only if that amendment passes. The goal is to provide additional financial support for families caring for disabled dependents by reducing their property tax burden.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1548