| 1 | 1 | | 84R15580 CJC-F |
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| 2 | 2 | | By: Shaheen H.B. No. 1362 |
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| 3 | 3 | | Substitute the following for H.B. No. 1362: |
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| 4 | 4 | | By: Springer C.S.H.B. No. 1362 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to a local option exemption from ad valorem taxation by a |
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| 10 | 10 | | county of a portion of the value of the residence homestead of a |
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| 11 | 11 | | physician who provides health care services for which the physician |
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| 12 | 12 | | agrees not to seek payment from any source, including the Medicaid |
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| 13 | 13 | | program or otherwise from this state or the federal government, to |
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| 14 | 14 | | indigent residents of the county. |
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| 15 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | SECTION 1. Section 11.13, Tax Code, is amended by amending |
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| 17 | 17 | | Subsection (i) and adding Subsection (v) to read as follows: |
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| 18 | 18 | | (i) The assessor and collector for a taxing unit may |
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| 19 | 19 | | disregard the exemptions authorized by Subsection (b), (c), (d), |
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| 20 | 20 | | [or] (n), or (v) [of this section] and assess and collect a tax |
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| 21 | 21 | | pledged for payment of debt without deducting the amount of the |
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| 22 | 22 | | exemption if: |
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| 23 | 23 | | (1) prior to adoption of the exemption, the unit |
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| 24 | 24 | | pledged the taxes for the payment of a debt; and |
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| 25 | 25 | | (2) granting the exemption would impair the obligation |
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| 26 | 26 | | of the contract creating the debt. |
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| 27 | 27 | | (v) For purposes of this subsection, "qualifying county |
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| 28 | 28 | | resident" means a resident of a county that adopts the exemption |
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| 29 | 29 | | provided by this subsection who is indigent or a Medicaid |
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| 30 | 30 | | recipient. In addition to any other exemptions provided by this |
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| 31 | 31 | | section, a licensed physician is entitled to an exemption from |
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| 32 | 32 | | taxation by a county of a percentage, not to exceed 50 percent, of |
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| 33 | 33 | | the appraised value of the physician's residence homestead if the |
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| 34 | 34 | | exemption is adopted by the commissioners court of the county in the |
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| 35 | 35 | | manner provided by law for official action by the commissioners |
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| 36 | 36 | | court. To be eligible to receive an exemption under this |
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| 37 | 37 | | subsection, a physician must provide health care services to |
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| 38 | 38 | | qualifying county residents and not seek payment for those services |
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| 39 | 39 | | from any source, including the Medicaid program or otherwise from |
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| 40 | 40 | | this state or the federal government. The commissioners court |
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| 41 | 41 | | shall specify in the order adopting the exemption the number of |
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| 42 | 42 | | qualifying county residents to whom a physician must provide health |
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| 43 | 43 | | care services during a tax year to be eligible to receive an |
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| 44 | 44 | | exemption under this subsection. The commissioners court may |
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| 45 | 45 | | express the number as a percentage of the physician's total |
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| 46 | 46 | | practice. The commissioners court shall submit to the chief |
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| 47 | 47 | | appraiser a copy of the order adopting the exemption and any |
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| 48 | 48 | | subsequent order adopted by the commissioners court that relates to |
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| 49 | 49 | | the exemption. The chief appraiser may require a physician seeking |
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| 50 | 50 | | an exemption under this subsection to present additional |
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| 51 | 51 | | information establishing eligibility for the exemption. The |
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| 52 | 52 | | commissioners court may repeal the exemption in the manner provided |
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| 53 | 53 | | by law for official action by the commissioners court. |
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| 54 | 54 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 55 | 55 | | for a tax year that begins on or after the effective date of this |
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| 56 | 56 | | Act. |
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| 57 | 57 | | SECTION 3. This Act takes effect January 1, 2016, but only |
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| 58 | 58 | | if the constitutional amendment proposed by the 84th Legislature, |
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| 59 | 59 | | Regular Session, 2015, authorizing a local option exemption from ad |
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| 60 | 60 | | valorem taxation by a county of a portion of the value of the |
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| 61 | 61 | | residence homestead of a physician who provides health care |
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| 62 | 62 | | services for which the physician agrees not to seek payment from any |
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| 63 | 63 | | source, including the Medicaid program or otherwise from this state |
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| 64 | 64 | | or the federal government, to county residents who are indigent or |
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| 65 | 65 | | who are Medicaid recipients is approved by the voters. If that |
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| 66 | 66 | | amendment is not approved by the voters, this Act has no effect. |
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