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:HJR89 by Shaheen (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.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated, other than the cost of publication. The cost to the state for publication of the resolution is $118,681. The resolution would propose an amendment to Section 1-b of Article VIII of the Texas Constitution, to add new Subsection (r) to permit a county commissioners court to exempt from property taxation a percentage, not to exceed 50 percent, of the assessed value of the residence homestead of a licensed physician who provides health care services to county residents who are indigent or who are Medicaid recipients. To receive the exemption the physician must agree not to seek payment from any source for providing the health care services.The exemption would be in addition to any other property tax exemptions, and the Legislature would be permitted to impose additional eligibility requirements.The proposed constitutional amendment, if approved by the voters, would create a cost to counties that choose to grant the partial residence homestead exemption. The number of counties that would grant the optional exemption, the number of physicians who would qualify, and the amount of property value that would be exempted are unknown; consequently the cost of the amendment cannot be estimated. There would be no cost to the state or to local taxing units other than counties.The proposed amendment would be submitted to voters at an election to be held November 3, 2015. Local Government Impact The resolution would propose an amendment to Section 1-b of Article VIII of the Texas Constitution, to add new Subsection (r) to permit a county commissioners court to exempt from property taxation a percentage, not to exceed 50 percent, of the assessed value of the residence homestead of a licensed physician who provides health care services to county residents who are indigent or who are Medicaid recipients. If approved by the voters, the resolution would create a cost to counties that choose to grant the partial residence homestead exemption. 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:HJR89 by Shaheen (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.), Committee Report 1st House, Substituted
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HJR89 by Shaheen (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.), 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
HJR89 by Shaheen (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.), Committee Report 1st House, Substituted
HJR89 by Shaheen (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.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated, other than the cost of publication. The cost to the state for publication of the resolution is $118,681.
No fiscal implication to the State is anticipated, other than the cost of publication. The cost to the state for publication of the resolution is $118,681.
The resolution would propose an amendment to Section 1-b of Article VIII of the Texas Constitution, to add new Subsection (r) to permit a county commissioners court to exempt from property taxation a percentage, not to exceed 50 percent, of the assessed value of the residence homestead of a licensed physician who provides health care services to county residents who are indigent or who are Medicaid recipients. To receive the exemption the physician must agree not to seek payment from any source for providing the health care services.The exemption would be in addition to any other property tax exemptions, and the Legislature would be permitted to impose additional eligibility requirements.The proposed constitutional amendment, if approved by the voters, would create a cost to counties that choose to grant the partial residence homestead exemption. The number of counties that would grant the optional exemption, the number of physicians who would qualify, and the amount of property value that would be exempted are unknown; consequently the cost of the amendment cannot be estimated. There would be no cost to the state or to local taxing units other than counties.The proposed amendment would be submitted to voters at an election to be held November 3, 2015.
Local Government Impact
The resolution would propose an amendment to Section 1-b of Article VIII of the Texas Constitution, to add new Subsection (r) to permit a county commissioners court to exempt from property taxation a percentage, not to exceed 50 percent, of the assessed value of the residence homestead of a licensed physician who provides health care services to county residents who are indigent or who are Medicaid recipients. If approved by the voters, the resolution would create a cost to counties that choose to grant the partial residence homestead exemption.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, SJS
UP, KK, SD, SJS