LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 21, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  Senate Bill No. 1015, 
As Engrossed
          Committee on Ways & Means                              By: Patterson, Jerry
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB1015 ( Relating 
to the correction of an ad valorem tax appraisal roll.) this 
office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB1015-As Engrossed
         
No significant fiscal implication to the State is anticipated.
         

         
 
The bill would amend Section 25.25 of the Tax Code to allow 
a property owner to file a motion on a determination by an appraisal 
review board (ARB) relating to a change in the appraisal roll 
regardless of whether, for the tax year involved, the owner 
filed a Chapter 41 protest on an action relating to the value 
of the property subject to the motion.  The hearing would be 
conducted in the same manner as other taxpayer protests before 
the ARB.  

The bill would amend Section 42.01 of the Tax 
Code to allow an owner to appeal an ARB determination on a motion 
filed under Section 25.25 of the Tax Code.

The bill would 
take effect September 1, 1997 and would only apply to a motion 
to correct an appraisal roll filed on or after the effective 
date.  Motions filed before the effective date would be covered 
by current law.
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,TL ,BR