LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 11, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3579  by Hilderbran (Relating to the imposition by a
               taxing unit of ad valorem taxes on personal property not
               producing income that is otherwise exempt from
               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 11.14 of the Tax Code to require taxing
units that elect to tax non-income producing personal property to
publish notices and hold public hearings each year before adopting the
tax.
  
Local Government Impact
  
The Comptroller's publication, Appraisal District Operations Report, 1999
and 2000 Data indicates that for tax year 2000, 95 taxing units in 25
counties tax otherwise exempt non-income producing personal property.
Passage of this bill would require each taxing unit's governing body to
annually ratify the taxation of these non-income producing personal
properties.  Any impact on units of local government would depend on
actions by each of the 95 taxing units currently taxing
non-income-producing personal property.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, BR