Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
SB870 by Bettencourt (Relating to the scheduling by an appraisal review board of a hearing on a protest.), As Introduced
No fiscal implication to the State is anticipated.
The bill would amend Chapter 41 of the Tax Code, regarding local review of property tax appraisal, to prohibit an appraisal review board from scheduling a protest hearing on a Sunday.
The bill would not affect taxable property values, tax rates, collection rates, or any other variable which might affect the revenues of units of local governments or the state.
The bill would take effect on September 1, 2017.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.