LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                               May 10, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3184  by Danburg (Relating to the contents of an
               application for an exemption from ad valorem taxation.),
               As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Section 11.43 of the Tax Code to require the
Comptroller's exemption application forms to include a sworn statement.

The statement, which would have to be sworn to before a notary public,
would have to assert that each fact contained in the application was true
and that the applicant had read and understood the notice of penalties
included on the form.

Passage of this bill could result in some amount of additional
administrative costs to some appraisal districts and the taxing units
financing those districts, if those appraisal districts chose to provide
notary services as part of their customer services to assist taxpayers
in completing required property tax exemption applications.  The bill
does not require appraisal districts to provide notary services.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB, SD, BR