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LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
 
April 25, 2021

TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB1919 by Lucio (Relating to the authority of a property owner to participate by videoconference at a protest hearing by an appraisal review board.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 41 of the Tax Code, regarding local appraisal review, to allow a property owner to appear at appraisal review board hearings by videoconference.

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 governments or the state. 

The bill would take effect September 1, 2021.

Local Government Impact

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


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