Texas 2015 - 84th Regular

Texas House Bill HJR89

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment 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.

Impact

If passed, this amendment would add a new subsection to Article VIII of the Texas Constitution, affecting how counties manage taxation for certain healthcare providers. It signifies a shift in state law by establishing a framework for tax exemptions tied to the provision of care for low-income individuals. This could potentially reduce the financial constraints faced by physicians, thereby encouraging more of them to engage in pro-bono work or offer services at reduced costs to those in need. The ramifications extend not just to property taxation but also to public health accessibility, particularly in areas with high rates of indigent populations.

Summary

HJR89 proposes a constitutional amendment allowing counties to offer a local option exemption from ad valorem taxation on a portion of the residence homestead value of physicians who provide healthcare services to indigent residents or Medicaid recipients without seeking payment. This amendment is intended to incentivize physicians to serve low-income populations by reducing their tax burden on their homes. By allowing a maximum exemption of up to 50 percent of the assessed value, the resolution aims to alleviate the financial pressures faced by doctors committed to providing free healthcare services, thereby enhancing access to care for vulnerable communities.

Sentiment

The sentiment surrounding HJR89 appears to be largely positive among supporters who view it as a necessary initiative to improve healthcare accessibility for the underprivileged. Proponents argue that the bill encourages philanthropy in the medical community by making it financially viable for doctors to serve low-income patients without compromising their financial stability. However, there may be concern among opposition that such tax exemptions could lead to decreased revenue for counties, which might impact local services. Nevertheless, the overall discourse around the bill reflects a consensus on the importance of addressing healthcare for indigent residents.

Contention

Notable points of contention could arise regarding the potential impact on local government funding. While the intention is to support physicians who serve needy populations, critics might argue that reducing tax revenue through exemptions could undermine county budgets, particularly in regions where funding for essential services is already constrained. Additionally, the process for establishing qualifications for eligibility could lead to debates about fairness and accessibility, as some believe that additional regulations may inadvertently complicate matters rather than simplify the landscape for those intended to benefit from the amendment.

Companion Bills

TX HB1362

Enabled by 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 indigent residents of the county.

TX SJR61

Identical Proposing a constitutional amendment 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 indigent residents of the county.

Previously Filed As

TX HJR45

Proposing a constitutional amendment 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.

TX HB596

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.

TX HJR43

Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

TX HJR108

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HJR23

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value in the preceding tax year of all qualified residence homesteads that are located in the same county as the homestead.

TX HJR199

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

TX HJR207

Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HJR16

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.

TX HJR191

Proposing a constitutional amendment to exempt from ad valorem taxation 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

TX HJR206

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.

Similar Bills

No similar bills found.