Texas House Bill HJR50

Texas 2017 - 85th Regular

Caption

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.

Impact

If enacted, HJR50 would amend Section 1-b of Article VIII of the Texas Constitution, adding a new subsection that allows counties to relieve some tax burden from physicians directly engaging in charitable health care. This suggests a significant impact on local taxation policies, encouraging local governments to create financial incentives for physicians caring for vulnerable populations without compensation. With such tax relief, the legislation could potentially facilitate greater access to healthcare for low-income and uninsured individuals.

Summary

HJR50 proposes a constitutional amendment that allows counties in Texas to offer a local option exemption from ad valorem taxation on a portion of the value of a residence homestead owned by physicians. This exemption targets those physicians who provide health care services to indigent residents or Medicaid recipients, on the condition that they do not seek payment from any source, including state and federal programs. By permitting counties to exempt up to 50% of the assessed value of such homes, the bill aims to incentivize healthcare provision in underserved populations.

Contention

While proponents argue that this constitutional amendment is crucial for improving healthcare access among the neediest populations, critics may see it as a fiscal burden on counties, questioning the sustainability of exempting taxes for medical professionals. Additionally, concerns regarding equity arise — whether wealthier or well-established medical practitioners would disproportionately benefit from this provision, rather than truly incentivizing those who serve lower-income communities. Furthermore, the potential lack of clarity on additional eligibility requirements, which the legislature may impose, could lead to inconsistencies in application across counties.