LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
74th Regular Session
April 18, 1995
TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 2941
Committee on Ways & Means By: Heflin
House of Representatives
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on House Bill No.
2941 (Relating to the appraisal of property for tax purposes.)
this office has determined the following:
The bill would make no appropriation but could provide the legal
basis for an appropriation of funds to implement the provisions
of the bill.
The bill would create new duties and responsibilities for the
Comptroller relating to investigating and potentially overseeing
Appraisal Review Board (ARB) activities, and providing training
for ARB members. The new responsibilities would require the
Comptroller to add additional staff trained in appraisal
practices and administration and adult education. There would be
a potential cost to the appraisal districts for the Comptroller
appointed master to supervise and control local Appraisal Review
Boards.
In addition, the bill would require certain notices to property
owners to be delivered by certified mail, which would result in
additional costs to appraisal districts.
The probable fiscal implication of implementing the provisions of
the bill during each of the first five years following passage
is estimated as follows:
Fiscal Probable Cost Out Change in
Year of General Number of State
Revenue Fund 001 Employees from
FY 1994
1996 $373,696 7.0
1997 339,371 7.0
1998 322,571 7.0
1999 322,571 7.0
2000 322,571 7.0
Similar fiscal implications would continue as long as the
provisions of the bill are in effect.
The fiscal implication to units of local government cannot be
determined.
Source: Comptroller of Public Accounts
LBB Staff: JK, BR, DF