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
  
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*  No fiscal implication to the State is anticipated.                    *
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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