LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 30, 2001
  
  
          TO:  Honorable Paul Sadler, Chair, House Committee on Public
               Education
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3367  by Hamric (Relating to limiting the amount of
               school district ad valorem taxes that may be imposed on
               the residence homestead of a disabled person.), As
               Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill amends Section 11.26 of the Tax Code to extend the current
school property tax limitation ("tax freeze") for residence homesteads to
disabled persons.

The bill takes effect January 1, 2002, contingent on passage of the
constitutional amendment on November 6, 2001.
 
Passage of this bill alone would not result in any revenue loss to the
state or school districts.  However, passage of this bill and a
self-enacting constitutional amendment, such as  HJR 103, at the November
6, 2001 general election would result in  losses to the state and school
districts.

The bill, in and of itself, would have no fiscal 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, CT, BR