HB 850

85(R) - 2017
House Ways & Means
House Ways & Means
Property taxes

Vote Recommendation

  • Negative
  • Neutral
  • Neutral
  • Negative
  • Neutral


Chris Turner

Bill Caption

Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain real property used to provide housing to certain individuals with disabilities.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB850, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2019.


However, there would be a fiscal impact to local taxing units and to the state through the school funding formulas beginning in tax year 2020 (fiscal 2021).


The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

HB 850 amends Tax Code regarding the creation of a property tax exemption on a portion of the appraised value for housing dedicated to individuals with intellectual disabilities.


This bill would exempt group homes and intermediate care facilities for individuals with intellectual disabilities. The property owners of these residences would be eligible to apply for a waiver that would amount to the costs incurred by the property owner in maintaining, operating, and making improvements to the property during the last year.

Vote Recommendation Notes

Though well intentioned, providing tax exemptions for one group over another for any reason is a violation of both our free market and limited government principles. Due to these fundamental violations, we oppose HB 850 and all such exemptions.

Organizations Opposed

Travis County Commissioners Court