LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                            February 19, 1999
  
  
          TO:  Honorable Florence Shapiro, Chair, Senate Committee on
               State Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB496  by Harris (Relating to increasing the maximum size
               of an urban homestead to 10 acres and prescribing
               permissible uses of rural and urban homesteads.), As
               Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The Property Code provisions addressed in this bill relate to homesteads
exempt from seizure for claims of creditors.  However, homesteads can be
seized and sold by the state and by taxing units for payment of
delinquent state and property taxes.  Therefore, this bill would have no
fiscal impact on either state or local revenues.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, SD, BR