LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 15, 1997
         
         
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  Senate Bill No. 1866
          Committee on Intergovernmental Relations                              By: Wentworth
          Senate
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB1866 ( Relating 
to changes in the property tax calendar.) this office has detemined 
the following:
         
         Biennial Net Impact to General Revenue Funds by SB1866-As Introduced
         
No fiscal implication to the State is anticipated.
         

         
 
The bill would amend Chapters 11, 22, 23, 24, 25, 26, and 41 
of the Tax Code to move forward by as much as 45 days the statutory 
dates for certain filing exemption and special appraisal applications 
and renditions.  Chief appraisers would be required to prepare 
and certify appraisal rolls to taxing units by July 1 (currently 
July 25), and appraiser review boards would be required to approve 
the appraisal records by June 25 (currently July 20).  Property 
owners would be required to file a notice of protest by April 
15 (currently June 1).

The bill would take effect September 
1, 1997.
          
Appraisal districts may require additional resources to perform 
their statutory duties and responsibilities in seven months 
(by July 1), rather than the seven and three-quarter months 
(by July 25) currently allowed.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,TL ,BR