LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
75th Regular Session
March 28, 1997
TO: Honorable Eddie Lucio, Jr., Chair IN RE: Senate Bill No. 1015, Committee Report 1st House, Substituted
Committee on Intergovernmental Relations By: Patterson, Jerry
Senate
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-Committee Report 1st House, Substituted
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