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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:
SB1923 by Springer (Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.), As Introduced
Passage of the bill would prohibit an appraisal district from appealing an appraisal review board ruling or bringing a counterclaim in an appeal under Chapter 42 of the Tax Code. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.
The bill would repeal Section 42.02 of the Tax Code, relating to Right of Appeal by Chief Appraiser, to prohibit a chief appraiser from appealing an appraisal review board ruling. The bill would amend Section 42.23 of the Tax Code to prohibit a chief appraiser, appraisal district, or appraisal review board from bringing a counterclaim in an appeal brought under Chapter 42 of the Tax Code. As a result, taxable property value could be reduced and the costs to the state increased through the school finance formulas.
Local Government Impact
Passage of the bill would prohibit an appraisal district from appealing an appraisal review board ruling or bringing a counterclaim in an appeal under Chapter 42 of the Tax Code. As a result, taxable property values could be reduced. However, the no-new-revenue and voter-approval tax rates as provided by Section 26.04, Tax Code could be higher as a consequence of the reduction in taxable property value proposed by the bill.