LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 9, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3514  by Heflin (Relating to motions to change
               appraisal rolls and to protest of appraisals for the
               purpose of ad valorem taxation.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Section 25.25 of the Tax Code to provide that in
appraisal review board (ARB) actions to correct the appraisal roll under
Section 25.25, the chief appraiser would have the burden of proving the
appraised value of the subject property by a preponderance of the
evidence.

Since the law is silent as to the placement of the burden of proof in ARB
determinations under Section 25.25 of the Tax Code, passage of this bill
could result in a reduction in local taxable values.  However, given the
limited number of properties that are actually protested and the number
litigated in a district court, it is not anticipated that this
additional state statutory requirement would result in any significant
fiscal impact for the state or units of local government.
  
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, BR