Bill Text: TX HB1362 | 2015-2016 | 84th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: 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 indigent residents of the county.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-05-11 - Committee report sent to Calendars [HB1362 Detail]

Download: Texas-2015-HB1362-Introduced.html
 
 
  By: Shaheen H.B. No. 1362
 
 
 
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
  indigent residents of the county.
         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 (v) 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 (v) [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 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.
         (v)  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
  indigent residents or Medicaid patients of the county 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 indigent 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, 2016, but only
  if
  the constitutional amendment proposed by the 84th Legislature,
  Regular Session, 2015, 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 indigent residents of the county, is
  approved by the voters. If that amendment is not approved by the
  voters, this Act has no effect.
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