Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

HB 1548 would create a property tax exemption for Texas homeowners who are parents or guardians of a disabled person living with them. This exemption would reduce the taxable value of their primary residence by $10,000 for school districts and allow other taxing units (like cities or counties) to set their own exemption amount. To implement the exemption for non-school districts, local governments would need either approval from their governing body or a majority vote in a public election triggered by a petition from 20% of voters. The bill also clarifies that homeowners cannot claim multiple exemptions for the same home from the same local government in one tax year.