Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM:
John S. O'Brien, Director, Legislative Budget Board
IN RE:
HB1030 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), Committee Report 2nd House, Substituted
No fiscal implication to the State is anticipated.
The bill would amend the Tax Code to require an appraisal review board to reschedule an appraisal appeals hearing when a property owner who has not designated an agent fails to appear at the hearing, if the property owner meets certain criteria. The proposed change in law would apply only to a postponement of a hearing that is requested on or after the effective date of the bill. The bill would take effect immediately if it were to receive the required two-thirds vote in each house; otherwise, it would take effect September 1, 2009.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.