LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 29, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1737  by Cain (Relating to a property owner's right of
               access to records and information used in appraising
               property for property 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 25.195 of the Tax Code to allow property
owners or designated agents of an owner whose property was appraised by a
private appraisal firm to inspect and copy, at the office of the
appraisal firm, information used or considered in the owner's appraisal.


The appraisal firm would have to make information available for
inspection and copying within 15 days after the owner or agent delivered
a written request.  Failure to allow inspection and copying of requested
information would prevent an appraisal review board from holding a
hearing on any claim or approving the appraisal records relating to the
property until inspection and copying had been allowed.

Since the bill only would involve the right of access to records, it is
not anticipated that this review process would result in any significant
change in local tax rolls.  There should be no significant fiscal impact
to 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