LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
 
April 17, 2023

TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB2005 by LaMantia (Relating to the form of an appraisal review board order determining a protest.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would amend Chapter 5 of the Tax Code to direct the Comptroller to create a form, as specified in the bill, for use by an appraisal review board (ARB) to make a determination by written order. The Comptroller is required to post the form on the Comptroller's Internet website. The bill would amend Chapter 25 and Chapter 41 of the Tax Code to require an ARB, upon determining a challenge or protest, to use the Comptroller's form when issuing a written order.

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