By: Bernal H.B. No. 511       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of the total   appraised value of the residence homestead of an unpaid caregiver   of an individual who is eligible to receive long-term services and   supports under the Medicaid program while the individual is on a   waiting list for the services and supports.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.136 to read as follows:          Sec. 11.136.  RESIDENCE HOMESTEAD OF UNPAID CAREGIVER.  (a)   In this section:                (1)  "Qualifying caregiver" means a person who:                      (A)  is the parent, grandparent, or other legal   guardian of a qualifying individual; and                      (B)  provides care to the qualifying individual   without cost to the individual.                (2)  "Qualifying individual" means a person who:                      (A)  is eligible to receive long-term services and   supports under the Medicaid program; and                      (B)  resides with a qualifying caregiver.                (3)  "Residence homestead" has the meaning assigned by   Section 11.13.                (4)  "Section 1915(c) waiver program" has the meaning   assigned by Section 531.001, Government Code.          (b)  A qualifying caregiver is entitled to an exemption from   taxation of the total appraised value of the qualifying caregiver's   residence homestead for the period prescribed by Subsection (c).          (c)  A qualifying caregiver is eligible to receive an   exemption under this section only for the period during which the   qualifying individual for whom the qualifying caregiver provides   care is on an interest list for long-term services and supports   under the Medicaid program, including services and supports   provided under a Section 1915(c) waiver program, the STAR Kids   managed care program, or the STAR+PLUS home and community-based   services and supports program.          SECTION 2.  Section 11.42(e), Tax Code, is amended to read as   follows:          (e)  A person who qualifies for an exemption under Section   11.131, 11.136, or 11.35 after January 1 of a tax year may receive   the exemption for the applicable portion of that tax year   immediately on qualification for the exemption.          SECTION 3.  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, 11.136, 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, or   11.35, 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 4.  Section 26.10(c), Tax Code, is amended to read as   follows:          (c)  If the appraisal roll shows that a residence homestead   exemption under Section 11.131 or 11.136 applicable to a property   on January 1 of a year terminated during the year, the tax due   against the residence homestead is calculated by multiplying the   amount of the taxes that otherwise would be imposed on the residence   homestead for the entire year had the individual not qualified for   the residence homestead exemption [under Section 11.131] during the   year by a fraction, the denominator of which is 365 and the   numerator of which is the number of days that elapsed after the date   the exemption terminated.          SECTION 5.  Section 26.1125, Tax Code, is amended to read as   follows:          Sec. 26.1125.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD   OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR UNPAID CAREGIVER. (a)   If a person qualifies for an exemption under Section 11.131 or   11.136 after the beginning of a tax year, the amount of the taxes on   the residence homestead of the person for the tax year is calculated   by multiplying the amount of the taxes that otherwise would be   imposed on the residence homestead for the entire year had the   person not qualified for the applicable exemption [under Section   11.131] by a fraction, the denominator of which is 365 and the   numerator of which is the number of days that elapsed before the   date the person qualified for the applicable exemption [under   Section 11.131].          (b)  If a person qualifies for an exemption under Section   11.131 or 11.136 with respect to the property after the amount of   the tax due on the property is calculated and the effect of the   qualification is to reduce the amount of the tax due on the   property, the assessor for each taxing unit shall recalculate the   amount of the tax due on the property and correct the tax roll. If   the tax bill has been mailed and the tax on the property has not been   paid, the assessor shall mail a corrected tax bill to the person in   whose name the property is listed on the tax roll or to the person's   authorized agent. If the tax on the property has been paid, the tax   collector for the taxing unit shall refund to the person who was the   owner of the property on the date the tax was paid the amount by   which the payment exceeded the tax due.          SECTION 6.  Section 403.302(d-1), Government Code, is   amended to read as follows:          (d-1)  For purposes of Subsection (d), a residence homestead   that receives an exemption under Section 11.131, 11.133, [or]   11.134, or 11.136, Tax Code, in the year that is the subject of the   study is not considered to be taxable property.          SECTION 7.  Section 11.136, Tax Code, as added by this Act,   applies only to ad valorem taxes imposed for a tax year beginning on   or after the effective date of this Act.          SECTION 8.  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 exempt from   ad valorem taxation the total assessed value of the residence   homestead of an unpaid caregiver of an individual who is eligible to   receive long-term services and supports under the Medicaid program   while the individual is on a waiting list for the services and   supports is approved by the voters. If that constitutional   amendment is not approved by the voters, this Act has no effect.