Texas 2015 - 84th Regular

Texas Senate Bill SB1843 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R3549 CJC-D
2	2	By: West S.B. No. 1843
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a local option exemption from ad valorem taxation by a
8	8	county of a portion of the value of the residence homestead of a
9	9	physician who provides health care services for which the physician
10	10	agrees not to seek payment from any source, including the Medicaid
11	11	program or otherwise from this state or the federal government, to
12	12	indigent residents of the county.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 11.13, Tax Code, is amended by amending
15	15	Subsection (i) and adding Subsection (v) to read as follows:
16	16	(i) The assessor and collector for a taxing unit may
17	17	disregard the exemptions authorized by Subsection (b), (c), (d),
18	18	[or] (n), or (v) [of this section] and assess and collect a tax
19	19	pledged for payment of debt without deducting the amount of the
20	20	exemption if:
21	21	(1) prior to adoption of the exemption, the unit
22	22	pledged the taxes for the payment of a debt; and
23	23	(2) granting the exemption would impair the obligation
24	24	of the contract creating the debt.
25	25	(v) In addition to any other exemptions provided by this
26	26	section, a licensed physician is entitled to an exemption from
27	27	taxation by a county of a percentage, not to exceed 50 percent, of
28	28	the appraised value of the physician's residence homestead if the
29	29	exemption is adopted by the commissioners court of the county in the
30	30	manner provided by law for official action by the commissioners
31	31	court. To be eligible to receive an exemption under this
32	32	subsection, a physician must provide health care services to
33	33	indigent residents of the county and not seek payment for those
34	34	services from any source, including the Medicaid program or
35	35	otherwise from this state or the federal government. The
36	36	commissioners court shall specify in the order adopting the
37	37	exemption the number of indigent county residents to whom a
38	38	physician must provide health care services during a tax year to be
39	39	eligible to receive an exemption under this subsection. The
40	40	commissioners court may express the number as a percentage of the
41	41	physician's total practice. The commissioners court shall submit
42	42	to the chief appraiser a copy of the order adopting the exemption
43	43	and any subsequent order adopted by the commissioners court that
44	44	relates to the exemption. The chief appraiser may require a
45	45	physician seeking an exemption under this subsection to present
46	46	additional information establishing eligibility for the exemption.
47	47	The commissioners court may repeal the exemption in the manner
48	48	provided by law for official action by the commissioners court.
49	49	SECTION 2. This Act applies only to ad valorem taxes imposed
50	50	for a tax year that begins on or after the effective date of this
51	51	Act.
52	52	SECTION 3. This Act takes effect January 1, 2016, but only
53	53	if the constitutional amendment proposed by the 84th Legislature,
54	54	Regular Session, 2015, authorizing a local option exemption from ad
55	55	valorem taxation by a county of a portion of the value of the
56	56	residence homestead of a physician who provides health care
57	57	services for which the physician agrees not to seek payment from any
58	58	source, including the Medicaid program or otherwise from this state
59	59	or the federal government, to indigent residents of the county, is
60	60	approved by the voters. If that amendment is not approved by the
61	61	voters, this Act has no effect.