LEGISLATIVE BUDGET BOARD
Austin, Texas
 
TAX/FEE EQUITY NOTE
 
78TH LEGISLATIVE REGULAR SESSION
 
April 23, 2003

TO:
Honorable Fred Hill, Chair, House Committee on Local Government Ways and Means
 
FROM:
John Keel, Director, Legislative Budget Board
 
IN RE:
HJR37 by Gutierrez (Proposing a constitutional amendment to increase the amount of the market value of the residence homestead of a disabled or elderly person that may be exempt from ad valorem taxation by a school district.), As Introduced

Because the bill would not create or impact a state tax or fee, no comment from this office is required by the rules of the House as to the general effects of the proposal on the distribution of tax and fee burdens among individuals and businesses.



Source Agencies:
LBB Staff:
JK, SJS