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.

HB 972 creates a property tax exemption for non-homestead properties serving as the primary residence of an adult with an intellectual or developmental disability. The exemption applies only when the disabled adult is related to the property owner or trustee within the third degree of consanguinity (e.g., cousin, niece/nephew). It provides a tax reduction equal to the standard homestead exemption amount under Section 11.13(b) of the Texas Tax Code. This exemption does not apply to properties already covered by homestead exemptions and excludes existing homestead-qualified properties. The bill takes effect January 1, 2026, pending voter approval of a related constitutional amendment.