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A BILL TO BE ENTITLED
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AN ACT
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relating to a local option exemption from ad valorem taxation by a |
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county of a portion of the value of the residence homestead of a |
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physician who provides health care services for which the physician |
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agrees not to seek payment from any source, including the Medicaid |
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program or otherwise from this state or the federal government, to |
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county residents who are indigent or who are Medicaid recipients. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13, Tax Code, is amended by amending |
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Subsection (i) and adding Subsection (w) to read as follows: |
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(i) The assessor and collector for a taxing unit may |
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disregard the exemptions authorized by Subsection (b), (c), (d), |
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[or] (n), or (w) [of this section] and assess and collect a tax |
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pledged for payment of debt without deducting the amount of the |
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exemption if: |
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(1) prior to adoption of the exemption, the taxing |
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unit pledged the taxes for the payment of a debt; and |
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(2) granting the exemption would impair the obligation |
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of the contract creating the debt. |
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(w) For purposes of this subsection, "qualifying county |
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resident" means a resident of a county that adopts the exemption |
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provided by this subsection who is indigent or a Medicaid |
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recipient. In addition to any other exemptions provided by this |
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section, a licensed physician is entitled to an exemption from |
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taxation by a county of a percentage, not to exceed 50 percent, of |
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the appraised value of the physician's residence homestead if the |
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exemption is adopted by the commissioners court of the county in the |
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manner provided by law for official action by the commissioners |
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court. To be eligible to receive an exemption under this |
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subsection, a physician must provide health care services to |
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qualifying county residents and not seek payment for those services |
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from any source, including the Medicaid program or otherwise from |
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this state or the federal government. The commissioners court |
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shall specify in the order adopting the exemption the number of |
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qualifying county residents to whom a physician must provide health |
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care services during a tax year to be eligible to receive an |
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exemption under this subsection. The commissioners court may |
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express the number as a percentage of the physician's total |
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practice. The commissioners court shall submit to the chief |
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appraiser a copy of the order adopting the exemption and any |
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subsequent order adopted by the commissioners court that relates to |
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the exemption. The chief appraiser may require a physician seeking |
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an exemption under this subsection to present additional |
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information establishing eligibility for the exemption. The |
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commissioners court may repeal the exemption in the manner provided |
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by law for official action by the commissioners court. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect January 1, 2024, but only |
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if the constitutional amendment proposed by the 88th Legislature, |
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Regular Session, 2023, authorizing a local option exemption from ad |
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valorem taxation by a county of a portion of the value of the |
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residence homestead of a physician who provides health care |
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services for which the physician agrees not to seek payment from any |
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source, including the Medicaid program or otherwise from this state |
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or the federal government, to county residents who are indigent or |
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who are Medicaid recipients is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |