HB 972 – Tax Exemption for IDD Housing

HB 972 is the enabling legislation for HJR 72. It offers a targeted property tax exemption for families who provide housing for adult relatives with intellectual or developmental disabilities. It empowers families—rather than the state—to care for their loved ones by reducing the tax burden on homes used for this purpose. By enabling relatives to maintain ownership of the home without jeopardizing federal benefits for the individual with a disability, this amendment helps keep vulnerable Texans in stable, family-supported environments. The exemption is narrowly tailored, avoiding creating a broad entitlement and instead focuses relief where there is a demonstrated need, with no significant cost to taxpayers.