84R3549 CJC-D
By: West S.B. No. 1843
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
indigent residents of the county.
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 (v) 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 (v) [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.
(v) 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
indigent residents of the county 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 indigent 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, 2016, but only
if the constitutional amendment proposed by the 84th Legislature,
Regular Session, 2015, 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, is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.