LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION

May 3, 2009

TO:	Honorable Rene Oliveira, Chair, House Committee on Ways & Means
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB4034 by McCall (Relating to the publication by an appraisal district on the district's Internet website of certain information regarding real property appraised by the district.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 25 of the Tax Code, regarding local appraisal of property.

The bill would require publication on the Internet by certain appraisal districts of descriptions of each real property category to which the district assigns property and the category of each parcel of real property included in the appraisal roll. This requirement would apply only to districts that publish on the Internet information from the most recently approved appraisal roll that includes a description and appraised value of each parcel, and permits searches by account number, address or owner.

The bill would not affect appraised values or tax rates. The bill would take effect September 1, 2009.

Local Government Impact

The bill could result in additional administrative costs to appraisal districts to alter appraisal records on Internet websites.  Since information is not available as to the administrative effort required to change the records, the cost to units of  local government cannot be determined.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, MN, SD, DB