Proposing a constitutional amendment to allow a tax exemption for properties owned by relatives of adults with intellectual or developmental.

This bill proposes a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation a portion of the market value of a property owned by a relative within the third degree by consanguinity, if the property is the primary residence of an adult with an intellectual or developmental disability. The exemption amount would be equal to the residence homestead exemption for married or unmarried adults. The legislature would have the authority to define "developmental disability" and "intellectual disability" for this purpose.

Proposing a constitutional amendment to allow a tax exemption for properties owned by relatives of adults with intellectual or developmental.

This bill proposes a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation a portion of the market value of a property owned by a relative within the third degree by consanguinity, if the property is the primary residence of an adult with an intellectual or developmental disability. The exemption amount would be equal to the residence homestead exemption for married or unmarried adults. The legislature would have the authority to define "developmental disability" and "intellectual disability" for this purpose.