Proposing a constitutional amendment 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.

HJR 67 proposes a constitutional amendment to allow Texas lawmakers to create a tax exemption for the homestead property taxes of unpaid family caregivers. This would specifically apply to caregivers of individuals eligible for Medicaid long-term services but waiting for those services to become available. If approved, the exemption would remove the taxable value of the caregiver’s primary residence from property tax calculations. The bill does not change Medicaid eligibility or services but aims to reduce financial burdens on caregivers during lengthy waiting periods. (Note: As a constitutional amendment proposal, this is procedural and not yet law.)