LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session February 28, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB1393 by Hodge (Relating to the procedure for a refund of an overpayment or erroneous payment of ad valorem taxes.), As Introduced ************************************************************************** * No fiscal implication to the State is anticipated. * ************************************************************************** The bill would amend Section 31.11(a) of the Tax Code to provide that the governing body, in a county with a population of 1.5 million, must approve a property tax refund if the amount of refund exceeded $2,500. Under current law, the population threshold is 2.8 million. Under the current population threshold, Harris County is the only county allowed to make refunds of up to $2,500 without governing body approval. The bill would lower the threshold to allow Dallas County to refund an overpayment or erroneous of property taxes up to an amount of $2,500. Aside from expediting the payment of refund claims in Dallas County, the bill should have no impact on the state or units of local government. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts LBB Staff: JK, SD, BR