LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
Revision 1
 
April 12, 2023

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB3273 by Thierry (relating to public notice of the availability on the Internet of property-tax-related information.), Committee Report 1st House, Substituted

No significant fiscal implication to the State is anticipated.

The bill would amend Chapter 25 and Chapter 26 of the Tax Code to require the chief appraiser of each appraisal district and the assessor for each taxing unit to post a notice on their respective websites, provided they maintain an Internet website, informing each property owner that the estimated amount of taxes imposed on the property can be found in the property tax database. The notice must also include instructions on how the property owner may register to receive e-mail updates and requires the chief appraiser to send property tax database update notifications. The bill repeals the requirement that the chief appraiser deliver this notification to each property owner by regular mail or e-mail.

The bill would require the chief appraiser to publish the notice in a county-wide newspaper by August 7 or as soon thereafter as practicable. If such a newspaper does not exist, the chief appraiser would post the notice at the appraisal district office.

The bill would allow the Comptroller to adopt rules regarding the posting and publication of the notice.

The bill would amend Chapter 41 of the Tax Code, relating to Local Review, to require the Appraisal Review Board to include this notice with the written notification of a protest hearing.

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, BRI, CMA, SD