Relating to an exemption from ad valorem taxation of the total appraised 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.

HB 511 would exempt the full property tax value of a homestead (primary residence) from taxation for unpaid family caregivers. This applies specifically to caregivers of individuals who qualify for Medicaid long-term services but are waiting for those services to become available. The tax exemption remains in effect only while the individual remains on the Medicaid waiting list. This policy directly affects unpaid caregivers and their households by reducing their property tax burden during the waiting period.