LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 25, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1533  by Madla (Relating to the authority of the
               commissioners court of a county to impose an application
               fee to be paid in connection with an application or
               request for county ad valorem tax abatement.), As
               Engrossed
  
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*  No fiscal implication to the State is anticipated.                    *
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This bill would allow taxing units to impose fees up to $1,000 in
connection with an application or request for tax abatement under
Chapter 312 of the Tax Code.
  
Local Government Impact
  
According to the Comptroller's Property Tax Division, taxing units
reported 276 tax abatement agreements executed in tax year 2001.  If all
the taxing units had imposed the maximum fee, there would have been a
gain of $276,000 in additional revenues to those taxing units.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, DB, BR