88R2371 CJC-D
By: Shaheen H.J.R. No. 45
A JOINT RESOLUTION
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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (t) to read as follows:
(t) The commissioners court of a county by official action
may exempt from ad valorem taxation by the county a percentage, not
to exceed 50 percent, of the assessed value of the residence
homestead of a licensed 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. The exemption is in addition to any other
exemptions provided by this section. The legislature by general
law may impose additional eligibility requirements for the
exemption. Where ad valorem tax has previously been pledged for the
payment of debt, the commissioners court may continue to levy and
collect the tax against the value of the homesteads exempted under
this subsection until the debt is discharged if the cessation of the
levy would impair the obligation of the contract by which the debt
was created.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The 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."