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TX HB972
Bill
Status
4/24/2025
Primary Sponsor
Candy Noble
Click for details
AI Summary
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Creates a property tax exemption for real property serving as the primary residence of an adult with an intellectual or developmental disability, where the resident is related to the property owner or trustee within the third degree by blood
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Exemption amount equals the standard residence homestead exemption under Section 11.13(b) of the Tax Code
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Property must not already qualify for a residence homestead exemption under existing law
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Once approved, the exemption does not need to be reclaimed annually and remains in effect until ownership changes or qualification status changes
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Takes effect January 1, 2026, contingent upon voter approval of an associated constitutional amendment proposed by the 89th Legislature
Legislative Description
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.
Property Interests
Last Action
Referred to Local Government
4/28/2025