LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION

May 11, 2009

TO:	Honorable David Dewhurst, Lieutenant Governor, Senate
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	SB562 by Jackson, Mike (Relating to the inclusion on the exterior of an ad valorem tax bill of a statement directing the United States Postal Service to return the bill if it is not deliverable as addressed. ), As Passed 2nd House

No fiscal implication to the State is anticipated.

The bill would amend the Tax Code to give the option to a county tax assessor-collector whether to indicate on tax bills that the U.S. Postal Service return a tax bill to the assessor-collector's office if it is not deliverable as addressed. Under current statute, the assessor-collector is required to request return service.

The bill entitles a registered senior property tax consultant or an individual exempt from registration as a property tax consultant who is designated as an agent by a property owner and files a protest with the appraisal review board on behalf of the property owner to receive all notices regarding the property subject to protest from an appraisal district.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.

Source Agencies:

LBB Staff:

JOB, MN, SD, DB