| 1 | 1 | | 88R2371 CJC-D |
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| 2 | 2 | | By: Shaheen H.J.R. No. 45 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing a local option |
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| 7 | 7 | | exemption from ad valorem taxation by a county of a portion of the |
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| 8 | 8 | | value of the residence homestead of a physician who provides health |
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| 9 | 9 | | care services for which the physician agrees not to seek payment |
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| 10 | 10 | | from any source, including the Medicaid program or otherwise from |
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| 11 | 11 | | this state or the federal government, to county residents who are |
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| 12 | 12 | | indigent or who are Medicaid recipients. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 15 | 15 | | is amended by adding Subsection (t) to read as follows: |
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| 16 | 16 | | (t) The commissioners court of a county by official action |
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| 17 | 17 | | may exempt from ad valorem taxation by the county a percentage, not |
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| 18 | 18 | | to exceed 50 percent, of the assessed value of the residence |
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| 19 | 19 | | homestead of a licensed physician who provides health care services |
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| 20 | 20 | | for which the physician agrees not to seek payment from any source, |
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| 21 | 21 | | including the Medicaid program or otherwise from this state or the |
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| 22 | 22 | | federal government, to county residents who are indigent or who are |
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| 23 | 23 | | Medicaid recipients. The exemption is in addition to any other |
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| 24 | 24 | | exemptions provided by this section. The legislature by general |
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| 25 | 25 | | law may impose additional eligibility requirements for the |
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| 26 | 26 | | exemption. Where ad valorem tax has previously been pledged for the |
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| 27 | 27 | | payment of debt, the commissioners court may continue to levy and |
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| 28 | 28 | | collect the tax against the value of the homesteads exempted under |
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| 29 | 29 | | this subsection until the debt is discharged if the cessation of the |
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| 30 | 30 | | levy would impair the obligation of the contract by which the debt |
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| 31 | 31 | | was created. |
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| 32 | 32 | | SECTION 2. This proposed constitutional amendment shall be |
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| 33 | 33 | | submitted to the voters at an election to be held November 7, 2023. |
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| 34 | 34 | | The ballot shall be printed to permit voting for or against the |
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| 35 | 35 | | proposition: "The constitutional amendment authorizing a local |
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| 36 | 36 | | option exemption from ad valorem taxation by a county of a portion |
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| 37 | 37 | | of the value of the residence homestead of a physician who provides |
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| 38 | 38 | | health care services for which the physician agrees not to seek |
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| 39 | 39 | | payment from any source, including the Medicaid program or |
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| 40 | 40 | | otherwise from this state or the federal government, to county |
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| 41 | 41 | | residents who are indigent or who are Medicaid recipients." |
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