Bill Text: TX HB453 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a physician who provides health care services for which the physician agrees not to seek payment from any source, including the Medicaid program or otherwise from this state or the federal government, to county residents who are indigent or who are Medicaid recipients.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-04-16 - Committee report sent to Calendars [HB453 Detail]

Download: Texas-2019-HB453-Introduced.html
  86R693 CJC-F
 
  By: Shaheen H.B. No. 453
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a local option exemption from ad valorem taxation by a
  county of a portion of the value of the residence homestead of a
  physician who provides health care services for which the physician
  agrees not to seek payment from any source, including the Medicaid
  program or otherwise from this state or the federal government, to
  county residents who are indigent or who are Medicaid recipients.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.13, Tax Code, is amended by amending
  Subsection (i) and adding Subsection (s) to read as follows:
         (i)  The assessor and collector for a taxing unit may
  disregard the exemptions authorized by Subsection (b), (c), (d),
  [or] (n), or (s) [of this section] and assess and collect a tax
  pledged for payment of debt without deducting the amount of the
  exemption if:
               (1)  prior to adoption of the exemption, the unit
  pledged the taxes for the payment of a debt; and
               (2)  granting the exemption would impair the obligation
  of the contract creating the debt.
         (s)  For purposes of this subsection, "qualifying county
  resident" means a resident of a county that adopts the exemption
  provided by this subsection who is indigent or a Medicaid
  recipient.  In addition to any other exemptions provided by this
  section, a licensed physician is entitled to an exemption from
  taxation by a county of a percentage, not to exceed 50 percent, of
  the appraised value of the physician's residence homestead if the
  exemption is adopted by the commissioners court of the county in the
  manner provided by law for official action by the commissioners
  court. To be eligible to receive an exemption under this
  subsection, a physician must provide health care services to
  qualifying county residents and not seek payment for those services
  from any source, including the Medicaid program or otherwise from
  this state or the federal government. The commissioners court
  shall specify in the order adopting the exemption the number of
  qualifying county residents to whom a physician must provide health
  care services during a tax year to be eligible to receive an
  exemption under this subsection. The commissioners court may
  express the number as a percentage of the physician's total
  practice. The commissioners court shall submit to the chief
  appraiser a copy of the order adopting the exemption and any
  subsequent order adopted by the commissioners court that relates to
  the exemption. The chief appraiser may require a physician seeking
  an exemption under this subsection to present additional
  information establishing eligibility for the exemption. The
  commissioners court may repeal the exemption in the manner provided
  by law for official action by the commissioners court.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 3.  This Act takes effect January 1, 2020, but only
  if the constitutional amendment proposed by the 86th Legislature,
  Regular Session, 2019, authorizing a local option exemption from ad
  valorem taxation by a county of a portion of the value of the
  residence homestead of a physician who provides health care
  services for which the physician agrees not to seek payment from any
  source, including the Medicaid program or otherwise from this state
  or the federal government, to county residents who are indigent or
  who are Medicaid recipients is approved by the voters. If that
  amendment is not approved by the voters, this Act has no effect.
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