LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
 
May 18, 2023

TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB4158 by Schofield (Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts.), As Engrossed

No significant fiscal implication to the State is anticipated.

The bill would amend Chapter 11 of the Tax Code, relating to Taxable Property and Exemptions, to require a chief appraiser to annually determine the number of residence homesteads of elderly or disabled persons subject to the limitation on tax increases in each school district and report this information to the Comptroller by September 1 of each year.

The bill would require the Comptroller to report these numbers to the Lieutenant Governor, the Speaker of the House of Representatives, and each member of the Legislature, or provide a reference to where the information for each school district can be accessed, by November 1 of each year.

Local Government Impact

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


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