Bill Caption

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 county residents who are indigent or who are Medicaid recipients.

Bill Analysis

HB 457 would authorize a county commissioners court to create a tax exemption, not to exceed 50% of the appraised value, for a licensed physician's homestead residence for a physician who provides health care services without seeking payment from any source, including the Medicaid, to county residents who are indigent or who are Medicaid recipients. A county commissioners court opting to participate in this opportunity would create qualification parameters for participating physicians. 

The purpose of this bill is to create incentive for physicians to offer pro bono health care services to indigent patients, thereby expanding access to to health care services for the indigent without adding to the burden of already struggling public programs. 

This is enabling legislation for the constitutional amendment proposed by HJR 25.

Vote Recommendation Notes

While we appreciate that this bill is permissive in nature and limited in scope, and is intended to serve a noble purpose, HB 457 would achieve its aims by allowing counties to give special tax treatment to a preferred class of citizens. For these reasons we oppose HB 457 and HJR 25.