LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
 
April 22, 2023

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB1301 by Geren (Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.), As Introduced

No fiscal implication to the State is anticipated.

The bill would require the Appraisal Review Board (ARB) to consider and determine by written order a timely filed motion or protest. The ARB is prohibited from determining that a property owner has forfeited the right to file the motion or protest or have the motion or protest considered and determined, unless the property owner has forfeited that right due to the nonpayment of property taxes.

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