LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
 
March 13, 2017

TO:
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.


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