LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session March 30, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB3121 by Ritter (Relating to exemptions from ad valorem taxation for property used to control pollution.), As Introduced ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** This bill would amend Section 11.31 of the Tax Code, relating to pollution control property. The bill would require the Texas Natural Resources Conservation Commission (TNRCC) to adopt rules to ensure that its determinations of pollution control property were uniform and equal and that property used for the production of goods and services would not be determined as exempt from property taxation. The bill would allow a chief appraiser to challenge, under the Administrative Procedures Act, a determination by TNRCC's executive director that property was pollution control property and thereby exempt from property taxation. Since the provisions of the bill serve to codify recently revised agency rules and not amend current law, it is not anticipated that there would be a significant impact on the state or units of local government. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 582 Texas Natural Resource Conservation Commission, 304 Comptroller of Public Accounts LBB Staff: JK, SD, BR