| TO: | Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means |
| FROM: | John S. O'Brien, Director, Legislative Budget Board |
| IN RE: | HB538 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), As Introduced |
The bill would amend Sections 41.45 and 41.46 of the Tax Code to allow property owners, upon written request, one postponement of their appraisal review board hearing without showing cause.
The bill would also provide that, for postponements for cause, the hearing could not be postponed to a date less than five or more than 30 days (currently 15 days) after the date scheduled for the hearing when the postponement was sought.
The bill would take effect September 1, 2007, and would apply only to appraisal review board protests filed on or after the effective date.
Because the state is constitutionally prohibited from imposing a state property tax, there would be no direct fiscal impact on the state.
No significant fiscal implication to units of local government is anticipated.
Appraisal districts must certify to each taxing unit's appraisal roll by July 25 of the tax year. Depending on the number of postponements requested, passage of this bill could affect some appraisal districts' ability to complete appraisal review board hearings and meet the certification deadline. The failure of an appraisal district to certify appraisal rolls by the July 25 deadline could impede taxing units in meeting other statutory deadlines for setting tax rates and delivering tax bills.
| Source Agencies: | 304 Comptroller of Public Accounts
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| LBB Staff: | JOB, CT
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