LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 2, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1533  by Madla (Relating to allowing counties to assess
               an application fee for tax abatements.), As Introduced
  
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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, DB, BR