The bill would amend Chapter 6 of the Tax Code (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 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 property tax revenues of units of local government or cost to the state; filing fee collections deposited to county general funds is unlikely to be significant.
No significant fiscal implication to units of local government is anticipated.
The provisions would 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. This description would apply to Montgomery County.