LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
 
April 10, 2023

TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB539 by Campbell (Relating to the manner in which an individual who has elected to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien on the individual's residence homestead is listed on the delinquent tax roll of a taxing unit.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 33 of the Tax Code to require a collector for a taxing unit to indicate the existence of a property tax deferral or abatement on each delinquent tax roll.

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