LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 80TH LEGISLATIVE REGULAR SESSION

February 28, 2007

TO:	Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB458 by Rodriguez (Relating to the applicability of the requirement that certain communications delivered to a property owner on behalf of a taxing unit notify the owner of any entitlement to postpone payment of the ad valorem taxes on the property.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 33 of the Tax Code, relating to certain communications delivered to a property owner on behalf of a taxing unit.

 

Under current law, a tax bill and any written communication to a taxpayer or the taxpayer's agent or attorney that threatens a delinquent property tax lawsuit must contain a notice of the availability of the 65-or-over/disabled homeowner's property tax deferral option.

 

This bill would amend Section 33.045 to waive the notice requirement for communications relating to taxes imposed exclusively on personal property or a mineral interest.

 

Passage of this bill would eliminate information on property tax deferrals on lawsuit notices sent out by local authorities to certain taxpayers. Because the tax deferral option is only available for homesteads, eliminating deferral information in communications relating to mineral interests and personal property would have no fiscal implications.

 

The bill would take effect September 1, 2007.

Local Government Impact

This bill would have no significant impact on local collection offices.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, CT, SD, SJS