LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
 
May 6, 2021

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB1257 by Birdwell (Relating to the information required to be provided by the chief appraiser of an appraisal district to the comptroller in connection with the comptroller's central registry of reinvestment zones designated and ad valorem tax abatement agreements executed under the Property Redevelopment and Tax Abatement Act.), As Engrossed

No fiscal implication to the State is anticipated.

The bill would amend Chapter 312 of the Tax Code, regarding information required to be reported to the Comptroller of Public Accounts for a central registry of reinvestment zone designations and tax abatement agreement executions under the chapter. Implementing the provisions of the bill would require that the report delivered by the chief appraiser of an appraisal district to the Comptroller of Public Accounts must list, for each tax abatement agreement to which a taxing unit participating in the appraisal district is a party, the kind, number, and location of all improvements subject to the agreement.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, AJL, SD, BRI