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:	HB4230 by Otto (Relating to the rescheduling of a hearing before an appraisal review board.), Committee Report 1st House, Substituted

No fiscal implication to the State is anticipated.

The bill would amend the Tax Code related to good cause for rescheduling a hearing by an appraisal review board.

The bill would amend Chapter 41 to replace in certain cases the terms "postpone" and "postponement" with "reschedule" and "rescheduling," and change the term "reasonable cause" to "good cause." The bill would require that a request for rescheduling must be made before the ninetieth day after the date of the hearing and would require that a hearing could not be postponed to a date more than 60 days after the current scheduled date. The bill would make other conforming changes.

The bill would affect the scheduling and rescheduling of appraisal review board hearings but would not affect taxable values or tax rates. As a result, the bill would have no fiscal impact on the state or taxing units.

The bill would take effect on September 1, 2009.

Local Government Impact

No fiscal implication to units of local government is anticipated.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, MN, SD, SJS