Texas 2023 - 88th Regular

Texas House Bill HB596 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R2372 CJC-F
2	2	By: Shaheen H.B. No. 596
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	county residents who are indigent or who are Medicaid recipients.
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 (w) 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 (w) [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 taxing
22	22	unit 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	(w) For purposes of this subsection, "qualifying county
26	26	resident" means a resident of a county that adopts the exemption
27	27	provided by this subsection who is indigent or a Medicaid
28	28	recipient. In addition to any other exemptions provided by this
29	29	section, a licensed physician is entitled to an exemption from
30	30	taxation by a county of a percentage, not to exceed 50 percent, of
31	31	the appraised value of the physician's residence homestead if the
32	32	exemption is adopted by the commissioners court of the county in the
33	33	manner provided by law for official action by the commissioners
34	34	court. To be eligible to receive an exemption under this
35	35	subsection, a physician must provide health care services to
36	36	qualifying county residents and not seek payment for those services
37	37	from any source, including the Medicaid program or otherwise from
38	38	this state or the federal government. The commissioners court
39	39	shall specify in the order adopting the exemption the number of
40	40	qualifying county residents to whom a physician must provide health
41	41	care services during a tax year to be eligible to receive an
42	42	exemption under this subsection. The commissioners court may
43	43	express the number as a percentage of the physician's total
44	44	practice. The commissioners court shall submit to the chief
45	45	appraiser a copy of the order adopting the exemption and any
46	46	subsequent order adopted by the commissioners court that relates to
47	47	the exemption. The chief appraiser may require a physician seeking
48	48	an exemption under this subsection to present additional
49	49	information establishing eligibility for the exemption. The
50	50	commissioners court may repeal the exemption in the manner provided
51	51	by law for official action by the commissioners court.
52	52	SECTION 2. This Act applies only to ad valorem taxes imposed
53	53	for a tax year that begins on or after the effective date of this
54	54	Act.
55	55	SECTION 3. This Act takes effect January 1, 2024, but only
56	56	if the constitutional amendment proposed by the 88th Legislature,
57	57	Regular Session, 2023, authorizing a local option exemption from ad
58	58	valorem taxation by a county of a portion of the value of the
59	59	residence homestead of a physician who provides health care
60	60	services for which the physician agrees not to seek payment from any
61	61	source, including the Medicaid program or otherwise from this state
62	62	or the federal government, to county residents who are indigent or
63	63	who are Medicaid recipients is approved by the voters. If that
64	64	amendment is not approved by the voters, this Act has no effect.