LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
 
March 3, 2011

TO:
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
 
FROM:
John S O'Brien, Director, Legislative Budget Board
 
IN RE:
HB645 by Orr (Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 11 of the Tax Code, regarding property taxation and exemptions, to require that the exemption application forms prescribed by the Comptroller's Office allow charitable organization applicants to provide the organization’s federal tax identification number in lieu of a driver’s license number, personal identification certificate number, or a social security account number.

Because the bill is procedural in nature and does not affect property values, tax rates, or the amount of penalties paid to taxing units, there would be no cost to local taxing units or the state.

The bill would take effect September 1, 2011.  

Local Government Impact

No fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JOB, KK, SD, SJS