LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                                May 5, 1999
  
  
          TO:  Honorable Bill Ratliff, Chair, Senate Committee on Finance
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2821 by McCall (relating to property tax exemptions for
               charitable organizations), Committee Report 2nd House, as
               amended
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would allow some charitable organizations to maintain their
property tax exemptions in a small number of instances where those
organizations would otherwise be denied an exemption based on a division
of responsibilities.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.  There could be some small amount of revenue loss to taxing
units in appraisal districts that currently deny exemptions to those
organizations.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, BB, BR