LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
 
April 18, 2021

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB3322 by Metcalf (Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 6 of the Tax Code, regarding local property tax administration, to provide that an appraisal review board consist of three members elected by the voters of the county in which the district is established at the general election of state and county officers. The bill would provide term lengths, vacancy and removal procedures, eligibility requirements, ballot procedures, and filing fees for an appraisal review board election.

The provisions only apply to a county that has a population of more than 400,000 and is adjacent to a county with a population of more than 3.3 million and no other counties with a population of more than 300,000.

The bill would make conforming repeals and amendments in the Tax Code and various other codes.

The bill would not affect taxable property values, tax rates, collection rates, or any other variable that might affect the revenues of units of local government or the state. 

Except as otherwise provided, the bill would be effective January 1, 2023.

Local Government Impact

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


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD, BRI