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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing a local option |
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exemption from ad valorem taxation by a county of a portion of the |
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value of the residence homestead of a physician who provides health |
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care services for which the physician agrees not to seek payment |
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from any source, including the Medicaid program or otherwise from |
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this state or the federal government, to county residents who are |
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indigent or who are Medicaid recipients. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (t) to read as follows: |
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(t) The commissioners court of a county by official action |
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may exempt from ad valorem taxation by the county a percentage, not |
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to exceed 50 percent, of the assessed value of the residence |
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homestead of a licensed physician who provides health care services |
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for which the physician agrees not to seek payment from any source, |
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including the Medicaid program or otherwise from this state or the |
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federal government, to county residents who are indigent or who are |
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Medicaid recipients. The exemption is in addition to any other |
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exemptions provided by this section. The legislature by general |
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law may impose additional eligibility requirements for the |
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exemption. Where ad valorem tax has previously been pledged for the |
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payment of debt, the commissioners court may continue to levy and |
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collect the tax against the value of the homesteads exempted under |
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this subsection until the debt is discharged if the cessation of the |
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levy would impair the obligation of the contract by which the debt |
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was created. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2023. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing a local |
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option exemption from ad valorem taxation by a county of a portion |
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of the value of the residence homestead of a physician who provides |
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health care services for which the physician agrees not to seek |
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payment from any source, including the Medicaid program or |
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otherwise from this state or the federal government, to county |
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residents who are indigent or who are Medicaid recipients." |