LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session March 26, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB2832 by Smithee (Relating to requiring tax collectors to notify taxpayers of certain overpayments of ad valorem taxes.), As Introduced ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** The bill would amend Section 31.11 of the Tax Code to require a collector for a taxing unit to mail, without charge, to a taxpayer a written notice and refund application when the taxpayer submitted a property tax payment that exceeded by $5.00 or more the amount owed. The bill could result in additional administrative and postal expenses to taxing units. The amount of such expenses would depend on the incidence of taxpayer overpayments and future postal costs. However, it is not anticipated that the increase in administrative and postal expenses would be significant. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts LBB Staff: JK, SD, WP, BR