88R2372 CJC-F
By: Shaheen H.B. No. 596
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
county residents who are indigent or who are Medicaid recipients.
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 (w) 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 (w) [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 taxing
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.
(w) For purposes of this subsection, "qualifying county
resident" means a resident of a county that adopts the exemption
provided by this subsection who is indigent or a Medicaid
recipient. 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
qualifying county residents 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
qualifying 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, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, 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 is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.