LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION May 9, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1362 by Shaheen (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.), Committee Report 1st House, Substituted The bill, in and of itself, would have no fiscal impact on the state. The associated constitutional amendment is self-enabling; consequently any fiscal impact is shown in the fiscal note for the corresponding (HJR 89) constitutional amendment. The bill would amend Chapter 11 of the Tax Code, regarding taxable property and exemptions, to permit a county commissioners court to exempt from property taxation a percentage, not to exceed 50 percent, of the appraised value of the residence homestead of a licensed physician who provides health care services to qualifying county residents for which the physician agrees not to seek payment from any source. The bill would define a qualifying county resident as a resident of a county that adopts the exemption who is indigent or a Medicaid recipient. The county commissioners court would be required to specify the number of indigent county residents to whom a physician must provide health care services during a tax year to be eligible to receive the exemption. The county commissioners court would be permitted to express the required number of indigent county residents as a percentage of the physician's total practice. The bill would provide certain administrative procedures for the exemption, and the exemption would be in addition to any other property tax exemptions.The bill would have no fiscal impact on the state or units of local government. The associated constitutional amendment (HJR 89) is self enabling; consequently, any fiscal impact is shown in the fiscal note for the corresponding joint resolution proposing the constitutional amendment. The bill would take effect on January 1, 2016, contingent on voter approval of a constitutional amendment. Local Government Impact The bill, in and of itself, would have no fiscal impact on units of local government. The associated constitutional amendment is self-enabling; consequently any fiscal impact is shown in the fiscal note for the corresponding (HJR 89) constitutional amendment. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
May 9, 2015
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1362 by Shaheen (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.), Committee Report 1st House, Substituted
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB1362 by Shaheen (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.), Committee Report 1st House, Substituted
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB1362 by Shaheen (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.), Committee Report 1st House, Substituted
HB1362 by Shaheen (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.), Committee Report 1st House, Substituted
The bill, in and of itself, would have no fiscal impact on the state. The associated constitutional amendment is self-enabling; consequently any fiscal impact is shown in the fiscal note for the corresponding (HJR 89) constitutional amendment.
The bill, in and of itself, would have no fiscal impact on the state. The associated constitutional amendment is self-enabling; consequently any fiscal impact is shown in the fiscal note for the corresponding (HJR 89) constitutional amendment.
The bill would amend Chapter 11 of the Tax Code, regarding taxable property and exemptions, to permit a county commissioners court to exempt from property taxation a percentage, not to exceed 50 percent, of the appraised value of the residence homestead of a licensed physician who provides health care services to qualifying county residents for which the physician agrees not to seek payment from any source. The bill would define a qualifying county resident as a resident of a county that adopts the exemption who is indigent or a Medicaid recipient. The county commissioners court would be required to specify the number of indigent county residents to whom a physician must provide health care services during a tax year to be eligible to receive the exemption. The county commissioners court would be permitted to express the required number of indigent county residents as a percentage of the physician's total practice. The bill would provide certain administrative procedures for the exemption, and the exemption would be in addition to any other property tax exemptions.The bill would have no fiscal impact on the state or units of local government. The associated constitutional amendment (HJR 89) is self enabling; consequently, any fiscal impact is shown in the fiscal note for the corresponding joint resolution proposing the constitutional amendment. The bill would take effect on January 1, 2016, contingent on voter approval of a constitutional amendment.
Local Government Impact
The bill, in and of itself, would have no fiscal impact on units of local government. The associated constitutional amendment is self-enabling; consequently any fiscal impact is shown in the fiscal note for the corresponding (HJR 89) constitutional amendment.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, SJS
UP, KK, SD, SJS