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Texas Local Option Homestead Tax Exemption for Certain Physicians Amendment (2021)
| Texas Local Option Homestead Tax Exemption for Certain Physicians Amendment | |
|---|---|
 | |
| Election date November 2, 2021 | |
| Topic Taxes | |
| Status Not on the ballot | |
| Type Constitutional amendment | Origin State legislature |
The Texas Local Option Homestead Tax Exemption for Certain Physicians Amendment was not on the ballot in Texas as a legislatively referred constitutional amendment on November 2, 2021.[1]
This amendment would have allowed a county to exempt from ad valorem taxation up to 50% of the assessed value of the residence homestead of a licensed physician, who does not receive payment, including from the Medicaid program, for providing healthcare services to county residents who are indigent or who are Medicaid recipients.[2]
Text of measure
Constitutional changes
- See also: Article 8, Texas Constitution
The measure would have added section 1-b(q) of article 8 of the state constitution. The following underlined text would have been added:[2] Note: Hover over the text and scroll to see the full text.
Text of Section 1-b:
Residence Homestead Exemption (q) 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. [3]
Path to the ballot
- See also: Amending the Texas Constitution
To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote is required in both the Texas State Senate and the Texas House of Representatives.
This amendment was introduced as House Joint Resolution 25 on March 1, 2021. On April 14, 2021, the state House passed HJR 25 in a vote of 131-12, with seven not voting. The amendment did not receive a vote in the Senate before the state legislature adjourned on May 31, 2021.[1]
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See also
External links
Footnotes
- ↑ 1.0 1.1 Texas State Legislature, "House Joint Resolution 25 Overview," accessed April 16, 2021
- ↑ 2.0 2.1 Texas State Legislature, "House Joint Resolution 25 Text," accessed April 14, 2021
- ↑ Note: This text is quoted verbatim from the original source.
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State of Texas Austin (capital) |
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