LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                            February 12, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB1060  by Mowery (Relating to appeals to small claims
               courts of certain ad valorem tax determinations.), As
               Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Chapters 41 and 42 of the Tax Code to grant property
owners the option to appeal property tax disputes with the appraisal
review board (ARB) to the county small claims court.  The option would
be available only if the amount of taxes due on the portion of the
disputed taxable property value fell within the jurisdiction of the
small claims court.  Direct appeal to district court would continue to
be available at the property owner's option.
  
Local Government Impact
  
Information in the Comptroller's Appraisal District Operations Report
(1999 and 2000 data) indicates that there were 1,752 district court
petitions filed in 1999.  An appeal to district court requires a formal
petition, usually requiring paid legal counsel and a $45 filing fee.
Appeal to small claims court is generally made without counsel with a
$10 filing fee.  Because the cost of appeals would be reduced with
passage of the bill, the number of appeals to local small claims and
justice of the peace courts may increase.  It is not anticipated that
the number of property tax appeals filed will represent a significant
increase, therefore, there should be no significant fiscal implication
to units of local government.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, BR