TO:	Honorable Dustin Burrows, Chair, House Committee on Ways & Means
FROM:	John McGeady, Assistant Director     Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:	HB994 by Guillen (relating to the procedures for protests and appeals of certain ad valorem tax determinations.), Committee Report 1st House, Substituted

Because the bill would not create or impact a state tax or fee, no comment from this office is required by the rules of the House as to the general effects of the proposal on the distribution of tax and fee burdens among individuals and businesses.